Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-0122023-09-01falseNo description of principal activitytrue2truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13551429 2023-09-01 2024-08-31 13551429 2022-09-01 2023-08-31 13551429 2024-08-31 13551429 2023-08-31 13551429 c:Director1 2023-09-01 2024-08-31 13551429 d:CurrentFinancialInstruments 2024-08-31 13551429 d:CurrentFinancialInstruments 2023-08-31 13551429 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13551429 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13551429 d:ShareCapital 2024-08-31 13551429 d:ShareCapital 2023-08-31 13551429 d:RetainedEarningsAccumulatedLosses 2024-08-31 13551429 d:RetainedEarningsAccumulatedLosses 2023-08-31 13551429 c:OrdinaryShareClass1 2023-09-01 2024-08-31 13551429 c:OrdinaryShareClass1 2024-08-31 13551429 c:OrdinaryShareClass1 2023-08-31 13551429 c:FRS102 2023-09-01 2024-08-31 13551429 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13551429 c:FullAccounts 2023-09-01 2024-08-31 13551429 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13551429 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13551429






ESK SKINCARE UK LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 AUGUST 2024

 
ESK SKINCARE UK LIMITED
REGISTERED NUMBER: 13551429

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
960
100

Cash at bank and in hand
 5 
6,562
-

  
7,522
100

Creditors: amounts falling due within one year
 6 
(3,496)
-

Net current assets
  
 
 
4,026
 
 
100

Total assets less current liabilities
  
4,026
100

  

Net assets
  
4,026
100


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
3,926
-

  
4,026
100


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 May 2025.



D Rubinstein
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ESK SKINCARE UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

ESK Skincare UK Limited is a private company limited by shares and incorporated in England and Wales. Its registered office Calder & Co, 30 Orange Street, London, WC2H 7HF.
The company remained dormant from its incorporation on 06th August 2021 until 31st August 2023, trading commenced on 01st September 2023.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2

 
ESK SKINCARE UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Debtors

2024
2023
£
£


Trade debtors
860
-

Called up share capital not paid
100
100

960
100



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,562
-

6,562
-


Page 3

 
ESK SKINCARE UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
921
-

Other creditors
550
-

Accruals and deferred income
2,025
-

3,496
-



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions

As at 31st August 2024 the company owed £550 to its parent company. This amount is interest free and has no fixed repayment terms.


9.


Controlling party

The company's ultimate controlling company is ESK Care Pty Limited (company number ACN614758182) which is incorporated in Australia. 
The company and group qualify as small as set out in section 383 of the Companies Act 2006 and are considered eligible for the exemption to prepare consolidated accounts.

Page 4