IRIS Accounts Production v24.3.2.46 07249607 director 1.6.23 31.5.24 31.5.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072496072023-05-31072496072024-05-31072496072023-06-012024-05-31072496072022-05-31072496072022-06-012023-05-31072496072023-05-3107249607ns15:EnglandWales2023-06-012024-05-3107249607ns14:PoundSterling2023-06-012024-05-3107249607ns10:Director12023-06-012024-05-3107249607ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3107249607ns10:SmallEntities2023-06-012024-05-3107249607ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3107249607ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3107249607ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3107249607ns10:FullAccounts2023-06-012024-05-3107249607ns10:CompanySecretary12023-06-012024-05-3107249607ns10:RegisteredOffice2023-06-012024-05-3107249607ns5:CurrentFinancialInstruments2024-05-3107249607ns5:CurrentFinancialInstruments2023-05-3107249607ns5:ShareCapital2024-05-3107249607ns5:ShareCapital2023-05-3107249607ns5:RetainedEarningsAccumulatedLosses2024-05-3107249607ns5:RetainedEarningsAccumulatedLosses2023-05-3107249607ns5:PlantMachinery2023-06-012024-05-3107249607ns5:PlantMachinery2023-05-3107249607ns5:PlantMachinery2024-05-3107249607ns5:PlantMachinery2023-05-3107249607ns5:WithinOneYearns5:CurrentFinancialInstruments2024-05-3107249607ns5:WithinOneYearns5:CurrentFinancialInstruments2023-05-31
REGISTERED NUMBER: 07249607 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024

FOR

EMERALD SKIN CARE LTD

EMERALD SKIN CARE LTD (REGISTERED NUMBER: 07249607)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EMERALD SKIN CARE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTOR: Dr S. Oikonomou





SECRETARY: Mrs A. Bazani





REGISTERED OFFICE: 3 Dempsey Close
Sheffield
South Yorkshire
S6 1GL





REGISTERED NUMBER: 07249607 (England and Wales)





ACCOUNTANTS: Richard Williams & Co
Chartered Accountants
The Old Police Station
Gaerwen
Anglesey
LL60 6BL

EMERALD SKIN CARE LTD (REGISTERED NUMBER: 07249607)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,214 3,940

CURRENT ASSETS
Debtors 5 1,875 2,500
Cash at bank 84,949 65,657
86,824 68,157
CREDITORS
Amounts falling due within one year 6 29,415 23,580
NET CURRENT ASSETS 57,409 44,577
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,623

48,517

PROVISIONS FOR LIABILITIES 1,718 1,718
NET ASSETS 59,905 46,799

CAPITAL AND RESERVES
Called up share capital 9 9
Retained earnings 59,896 46,790
SHAREHOLDERS' FUNDS 59,905 46,799

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EMERALD SKIN CARE LTD (REGISTERED NUMBER: 07249607)

BALANCE SHEET - continued
31ST MAY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16th January 2025 and were signed by:





Dr S. Oikonomou - Director


EMERALD SKIN CARE LTD (REGISTERED NUMBER: 07249607)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024

1. STATUTORY INFORMATION

Emerald Skin Care Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of service.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

EMERALD SKIN CARE LTD (REGISTERED NUMBER: 07249607)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2023 20,097
Additions 1,018
At 31st May 2024 21,115
DEPRECIATION
At 1st June 2023 16,157
Charge for year 744
At 31st May 2024 16,901
NET BOOK VALUE
At 31st May 2024 4,214
At 31st May 2023 3,940

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,875 2,500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,731 3,349
Taxation and social security 8,874 8,945
Other creditors 16,810 11,286
29,415 23,580

7. ULTIMATE CONTROLLING PARTY

The controlling party is Dr S. Oikonomou.