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Company Registration No. 04647798 (England and Wales)
Finishing Touch Clinic Limited Unaudited accounts for the year ended 31 December 2024
Finishing Touch Clinic Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Finishing Touch Clinic Limited Company Information for the year ended 31 December 2024
Director
Susan Routledge
Secretary
Stephen Routledge
Company Number
04647798 (England and Wales)
Registered Office
57 Medomsley Road Consett County Durham DH8 5HQ
Accountants
JK Business Services Ltd Axwell House 2 Westerton Road Broxburn West Lothian EH52 5AU
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Finishing Touch Clinic Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
36,200 
38,861 
Current assets
Inventories
11,147 
15,691 
Debtors
5
27,948 
19,085 
39,095 
34,776 
Creditors: amounts falling due within one year
6
(54,190)
(56,485)
Net current liabilities
(15,095)
(21,709)
Total assets less current liabilities
21,105 
17,152 
Creditors: amounts falling due after more than one year
7
(21,800)
(15,791)
Net (liabilities)/assets
(695)
1,361 
Capital and reserves
Called up share capital
150 
150 
Profit and loss account
(845)
1,211 
Shareholders' funds
(695)
1,361 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 July 2025 and were signed on its behalf by
Susan Routledge Director Company Registration No. 04647798
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Finishing Touch Clinic Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Finishing Touch Clinic Limited is a private company, limited by shares, registered in England and Wales, registration number 04647798. The registered office is 57 Medomsley Road, Consett, County Durham, DH8 5HQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% straight-line
Fixtures & fittings
15% straight-line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Finishing Touch Clinic Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
187,519 
97,827 
285,346 
Additions
9,249 
- 
9,249 
At 31 December 2024
196,768 
97,827 
294,595 
Depreciation
At 1 January 2024
148,658 
97,827 
246,485 
Charge for the year
11,910 
- 
11,910 
At 31 December 2024
160,568 
97,827 
258,395 
Net book value
At 31 December 2024
36,200 
- 
36,200 
At 31 December 2023
38,861 
- 
38,861 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
27,948 
19,085 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
16,892 
15,264 
VAT
24,880 
13,736 
Obligations under finance leases and hire purchase contracts
3,090 
9,270 
Trade creditors
- 
4,921 
Taxes and social security
- 
2,366 
Other creditors
9,328 
10,928 
54,190 
56,485 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
21,800 
12,699 
Obligations under finance leases and hire purchase contracts
- 
3,092 
21,800 
15,791 
8
Transactions with related parties
During the year, the company operated a loan account with Beauty Directors Club Limited, a company under common control. The amount due from Beauty Directors Club at the year end was £8,410 (PY: £12,094) and is included within the figure for Other Debtors above. During the year, the company operated a loan account with its director Susan Routledge. At the balance sheet date, the balance due to the company on this loan account was £19,538 (PY: £6,991) This loan is interest-free and has no set repayment date and is included within the figure for Other Debtors above.
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Finishing Touch Clinic Limited Notes to the Accounts for the year ended 31 December 2024
9
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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