Registered number
08925524
ESSENTIALS HEALTH & BEAUTY CLINIC LIMITED
Report and Accounts
For the Year ended
31 March 2025
ESSENTIALS HEALTH & BEAUTY CLINIC LIMITED
Company Information
Director
P.J.Parkin
Accountants
RJT Accountancy Limited
4 Woodridge Avenue
Allesley Green
Coventry
CV5 7PN
Bankers
The Co-Operative Bank
Registered office
102 Northfield Road
Hinckley
Leicestershire
LE10 0LJ
Registered number
08925524
ESSENTIALS HEALTH & BEAUTY CLINIC LIMITED
Registered number: 08925524
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 10,745 12,814
Current assets
Stocks 888 2,688
Debtors 4 - 449
Cash at bank and in hand 24,184 41,618
25,072 44,755
Creditors: amounts falling due within one year 5 (12,891) (16,763)
Net current assets 12,181 27,992
Total assets less current liabilities 22,926 40,806
Creditors: amounts falling due after more than one year 6 (100) (100)
Provisions for liabilities (871) (1,135)
Net assets 21,955 39,571
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 20,955 38,571
Shareholders' funds 21,955 39,571
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. Directors report and The profit and loss account has not been delivered to the Registrar of Companies.
P.J.Parkin
Director
Approved by the board on 9 May 2025
ESSENTIALS HEALTH & BEAUTY CLINIC LIMITED
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 section 1A- The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% on Reducing Balance
Fixtures, fittings, and office equipment 20% on Reducing Balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 3 4
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 46,670
At 31 March 2025 46,670
Depreciation
At 1 April 2024 33,856
Charge for the year 2,069
At 31 March 2025 35,925
Net book value
At 31 March 2025 10,745
At 31 March 2024 12,814
4 Debtors 2025 2024
£ £
Other debtors - 449
5 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 1,407 -
Other taxes and social security costs 5,451 4,400
Other creditors 6,033 12,363
12,891 16,763
6 Creditors: amounts falling due after one year 2025 2024
£ £
Non-equity preference shares 100 100
Obligations under finance lease and hire purchase contracts - -
100 100
7 Controlling party
The company is under the control of P.J.Parkin.
8 Other information
ESSENTIALS HEALTH & BEAUTY CLINIC LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
102 Northfield Road
Hinckley
Leicestershire
LE10 0LJ
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