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REGISTERED NUMBER: 08120441 (England and Wales)













COSMETICA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025






COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COSMETICA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: Ms A C G Freeburn
Dr M Cassol Engel





REGISTERED OFFICE: 4 Hildreth Street
London
SW12 9RQ





REGISTERED NUMBER: 08120441 (England and Wales)





ACCOUNTANTS: Carston ETL
Chartered Accountants
Second Floor
34 Lime Street
London
EC3M 7AT

COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 201,685 56,211

CURRENT ASSETS
Stocks 80,389 50,000
Debtors 5 41,720 33,899
Cash at bank and in hand 67,946 75,252
190,055 159,151
CREDITORS
Amounts falling due within one year 6 204,721 133,441
NET CURRENT (LIABILITIES)/ASSETS (14,666 ) 25,710
TOTAL ASSETS LESS CURRENT LIABILITIES 187,019 81,921

CREDITORS
Amounts falling due after more than one year 7 128,528 5,543
NET ASSETS 58,491 76,378

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 58,489 76,376
SHAREHOLDERS' FUNDS 58,491 76,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

BALANCE SHEET - continued
31ST MARCH 2025


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 Board of Directors and authorised for issue on 18th August 2025 and were signed on its behalf by:




Ms A C G Freeburn - Director



Dr M Cassol Engel - Director


COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025


1. STATUTORY INFORMATION

Cosmetica Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2024 - 11 ) .

COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1st April 2024 27,140 107,570 28,924 9,127 172,761
Additions - 167,910 - - 167,910
At 31st March 2025 27,140 275,480 28,924 9,127 340,671
DEPRECIATION
At 1st April 2024 27,140 56,857 28,924 3,629 116,550
Charge for year - 21,337 - 1,099 22,436
At 31st March 2025 27,140 78,194 28,924 4,728 138,986
NET BOOK VALUE
At 31st March 2025 - 197,286 - 4,399 201,685
At 31st March 2024 - 50,713 - 5,498 56,211

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 14,979
Other debtors 41,720 18,920
41,720 33,899

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 35,507 20,025
Trade creditors 64,121 8,697
Taxation and social security 15,310 49,677
Other creditors 89,783 55,042
204,721 133,441

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 128,528 -
Other creditors - 5,543
128,528 5,543