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Company Registration No. 06701703 (England and Wales)
Relax Massage UK Ltd Unaudited accounts for the year ended 31 December 2024
Relax Massage UK Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Relax Massage UK Ltd Company Information for the year ended 31 December 2024
Directors
Nicolas Jean-Claude BATLLE Isabelle Danielle Denise BLEVIN
Company Number
06701703 (England and Wales)
Registered Office
4 PRINCES STREET MAYFAIR LONDON W1B 2LE ENGLAND
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Relax Massage UK Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
788,061 
570,108 
Tangible assets
5
23,031 
31,406 
Investments
6
73,660 
73,660 
884,752 
675,174 
Current assets
Debtors
7
206,799 
177,626 
Cash at bank and in hand
8,653 
3,337 
215,452 
180,963 
Creditors: amounts falling due within one year
8
(996,446)
(704,847)
Net current liabilities
(780,994)
(523,884)
Total assets less current liabilities
103,758 
151,290 
Creditors: amounts falling due after more than one year
9
(400,370)
(97,485)
Net (liabilities)/assets
(296,612)
53,805 
Capital and reserves
Called up share capital
30,000 
30,000 
Profit and loss account
(326,612)
23,805 
Shareholders' funds
(296,612)
53,805 
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 directors acknowledge their 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 of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by
Nicolas Jean-Claude BATLLE Director Company Registration No. 06701703
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Relax Massage UK Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Relax Massage UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 06701703. The registered office is 4 PRINCES STREET, MAYFAIR, LONDON, W1B 2LE, ENGLAND.
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
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.
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 ( pound 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
25% straight line
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Relax Massage UK Ltd Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 January 2024
43,837 
846,250 
890,087 
Additions
- 
439,561 
439,561 
At 31 December 2024
43,837 
1,285,811 
1,329,648 
Amortisation
At 1 January 2024
36,531 
283,448 
319,979 
Charge for the year
7,306 
214,302 
221,608 
At 31 December 2024
43,837 
497,750 
541,587 
Net book value
At 31 December 2024
- 
788,061 
788,061 
At 31 December 2023
7,306 
562,802 
570,108 
The intangible fixed assets and goodwill have been amortised over 6 years, likewise the previous years.
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
33,500 
2,000 
35,500 
At 31 December 2024
33,500 
2,000 
35,500 
Depreciation
At 1 January 2024
2,094 
2,000 
4,094 
Charge for the year
8,375 
- 
8,375 
At 31 December 2024
10,469 
2,000 
12,469 
Net book value
At 31 December 2024
23,031 
- 
23,031 
At 31 December 2023
31,406 
- 
31,406 
6
Investments
Subsidiary undertakings 
Other investments 
Total 
£ 
£ 
£ 
Valuation at 1 January 2024
834 
72,826 
73,660 
Valuation at 31 December 2024
834 
72,826 
73,660 
The percentage of share holding is 20% in Click & Corp Ltd, a UK registered company and 100% in Everwell France, a French subsidary company.
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Relax Massage UK Ltd Notes to the Accounts for the year ended 31 December 2024
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
634 
Trade debtors
183,105 
156,558 
Amounts due from group undertakings etc.
23,136 
6,042 
Accrued income and prepayments
- 
71 
Other debtors
558 
14,321 
206,799 
177,626 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
22,252 
- 
Obligations under finance leases and hire purchase contracts
- 
24,735 
Trade creditors
806,155 
520,490 
Other creditors
- 
5,537 
Loans from directors
137,089 
128,535 
Accruals
30,950 
25,550 
996,446 
704,847 
Included in creditors is a loan of £28,231 (2023 : £27.283) and £108,857 (2023 : £101,253) owed to Nicola and Isabelle, repayable on demand.
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
22,159 
32,283 
Obligations under finance leases and hire purchase contracts
21,543 
17,893 
Other creditors
356,668 
47,309 
400,370 
97,485 
10
Transactions with related parties
Included in amount owed by group undertakings is £23,666 (2023 : £23,666) due from Everwell France, a subsidiary of the company. This loan is interest free and is repayable on demand. Included in amount owed by participating interest Click & Corp Ltd is £1,426 (2023: £18,078), an interest free loan repayable on demand.
11
Controlling party
The ultimate controlling party is Mr Nicolas Jean-Claude Batlle, a French national.
12
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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