Registration number: 06632022

Beautoxology Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Beautoxology Limited

Company Information

Director

Mrs Dita Marie Hadley

Registered office

3 High Street Belbroughton Stourbridge West Midlands DY9 9SY

Accountants

Onyx Accountants Limited Chartered Management AccountantsOnyx House 12 Phoenix Business Park Avenue Close Birmingham West Midlands B7 4NU

Beautoxology Limited

(Registration number: 06632022)
Abridged Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	7,920	8,800
Tangible assets	5	135,714	175,504
		143,634	184,304
Current assets
Stocks		24,911	25,283
Debtors		147,328	145,997
Cash at bank and in hand		49,613	76,071
		221,852	247,351
Creditors: Amounts falling due within one year		(312,183)	(274,860)
Net current liabilities		(90,331)	(27,509)
Total assets less current liabilities		53,303	156,795
Provisions for liabilities		(33,929)	(33,346)
Net assets		19,374	123,449
Capital and reserves
Called up share capital		100	100
Retained earnings		19,274	123,349
Shareholders' funds		19,374	123,449

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 September 2025
 

Beautoxology Limited

(Registration number: 06632022)
Abridged Balance Sheet as at 30 June 2025

......................................... Mrs Dita Marie Hadley Director

Beautoxology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
3 High Street
Belbroughton
Stourbridge
West Midlands
DY9 9SY
England

These financial statements were authorised for issue by the director on 15 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Beautoxology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Clinic equipment	20% on straight line
Fixtures and fittings	20% on straight line
Refurbishment costs	10% on straight line
Computer equipment	25% on straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Beautoxology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Beautoxology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 6).

4	Intangible assets

	Total £
Cost or valuation
At 1 July 2024	8,800
At 30 June 2025	8,800
Amortisation
Amortisation charge	880
At 30 June 2025	880
Carrying amount
At 30 June 2025	7,920
At 30 June 2024	8,800

5	Tangible assets

	Long leasehold land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 July 2024	394,671	38,119	941	6,741
At 30 June 2025	394,671	38,119	941	6,741
Depreciation
At 1 July 2024	220,423	37,413	941	6,191
Charge for the year	39,338	177	-	275
At 30 June 2025	259,761	37,590	941	6,466
Carrying amount
At 30 June 2025	134,910	529	-	275
At 30 June 2024	174,248	706	-	550

Beautoxology Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

	Total £
Cost or valuation
At 1 July 2024	440,472
At 30 June 2025	440,472
Depreciation
At 1 July 2024	264,968
Charge for the year	39,790
At 30 June 2025	304,758
Carrying amount
At 30 June 2025	135,714
At 30 June 2024	175,504

Included within the net book value of land and buildings above is £134,910 (2024 - £174,247) in respect of long leasehold land and buildings.