Alchemy & I Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Page 1

Page 2

Alchemy & I Limited

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 11580203

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		492		655
Tangible Assets	5		167,686		183,335

			168,178		183,990
CURRENT ASSETS
Stocks	6	16,907		22,535
Debtors	7	317,646		230,656
Cash at bank and in hand		5,604		38,113

		340,157		291,304
Creditors: Amounts Falling Due Within One Year	8	(325,822 )		(283,686 )

NET CURRENT ASSETS (LIABILITIES)			14,335		7,618

TOTAL ASSETS LESS CURRENT LIABILITIES			182,513		191,608

Creditors: Amounts Falling Due After More Than One Year	9		(90,047 )		(127,144 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(31,861 )		(34,834 )

NET ASSETS			60,605		29,630

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			60,505		29,530

SHAREHOLDERS' FUNDS			60,605		29,630

Page 2

Page 3

Alchemy & I Limited

Balance Sheet (continued)

As At 31 December 2024

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Haylee Benton

Director

19 September 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

Alchemy & I Limited

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Alchemy & I Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11580203 . The registered office is Audley House, Northbridge Road, Berkhamsted, Herts, HP4 1EH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

Presentation currency

The accounts are presented in GBP.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is made up of website costs. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% reducing balance
Plant & Machinery	15% reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 4

Page 5

Alchemy & I Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2023: 19)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2024	819

As at 31 December 2024	819

Amortisation
As at 1 January 2024	164
Provided during the period	163

As at 31 December 2024	327

Net Book Value
As at 31 December 2024	492

As at 1 January 2024	655

Page 5

Page 6

Alchemy & I Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 January 2024	235,627	49,506	285,133
Additions	1,130	3,768	4,898

As at 31 December 2024	236,757	53,274	290,031

Depreciation
As at 1 January 2024	82,994	18,804	101,798
Provided during the period	15,377	5,170	20,547

As at 31 December 2024	98,371	23,974	122,345

Net Book Value
As at 31 December 2024	138,386	29,300	167,686

As at 1 January 2024	152,633	30,702	183,335

6. Stocks

	2024	2023
	£	£
Materials	16,907	22,535

7. Debtors

	2024	2023
	£	£
Due within one year
Prepayments and accrued income	171	-
Other debtors	317,475	230,656

	317,646	230,656

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	22,610	23,393
Bank loans and overdrafts	36,622	43,625
Other taxes and social security	66,726	13,972
VAT	172,162	165,935
Other creditors	20,690	36,761
Director's loan account	7,012	-

	325,822	283,686

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	90,047	127,144

Page 6

Page 7

Alchemy & I Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2024	2023
	£	£
Other timing differences	31,861	34,834

11. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

12. Related Party Transactions

At the end of the year the company was owed the following from its associated companies:

£nil (2023 -£1,574) by McGuigan Salon Limited

£316,778 (2023 - £154,444) by Cecily Day Spa Limited

At the end of the year the company owed the following to its associated companies:

£16,231 (2023 - £nil) by McGuigan Salons Limited

£566 (2023 - £nil) by Koha Clinics Ltd

£1,623 (2023 -£nil) by Cecily Marlow

During the year the company provided services to the following associated companies. These transactions were all provided for at market rate:

£11,658 (2023 -£1,312) to McGuigan Salon Limited

£87,653 (2023 - £3,293) to Cecily Day Spa Limited

£14,534 (2023 - £400) to Koha Clinics Limited

£20,266 (2023 - £nil) by Hybrid Spas Limited

£nil (2023 -£200) to The Silver Fern Group Limited

During the year the following associated companies provided services to the company. These transactions were all provided for at market rate:

£6,824 (2023 -£nil) by McGuigan Salons Limited

£10,627 (2023 -£132,456) by The Silver Fern Group Limited

£1,703 (2023 - £nil) by Cecily Windsor Limited

£344 (2023 - £373) by Hanako Flowers Limited

£44,499 (2023 - £29,554) by Cecily Day Spa Limited

£14,094 (2023 - £nil) by Hybrid Spas Limited

£7,130 (2023 - £66) to Koha Clinics Limited

At the end of the year the company owed its director £7,012 (2023 - £nil).

Page 7

Director	Haylee Benton

Company Number	11580203

Registered Office	Audley House
	Northbridge Road
	Berkhamsted
	Herts
	HP4 1EH

Accountants	HJP Chartered
	Audley House
	Northbridge Road
	Berkhamsted
	Herts
	HP4 1EH