REGISTERED NUMBER: SC387796 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE EDINBURGH NATURAL SKINCARE COMPANY

(RETAIL SHOPS) LIMITED

THE EDINBURGH NATURAL SKINCARE COMPANY

(RETAIL SHOPS) LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

CURRENT ASSETS

Debtors

-

35,410

Cash at bank

48,340

4,699

48,340

40,109

CREDITORS

Amounts falling due within one year

41,978

87,466

NET CURRENT ASSETS/(LIABILITIES)

6,362

(47,357

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,362

(47,357

)

CAPITAL AND RESERVES

Called up share capital

11

1

Retained earnings

6,351

(47,358

)

6,362

(47,357

)

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

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

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

T J Crooks - Director

1.	STATUTORY INFORMATION

The Edinburgh Natural Skincare Company (Retail Shops) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC387796

Registered office:

126 Church Street

Tranent

EH33 1BL

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 and revenue recognition

Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

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.

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 10 (2024 - 5 ) .

4.	RELATED PARTY DISCLOSURES

The Edinburgh Natural Skincare Company (Retail) Ltd is owed £5,965 (2024- (£33,060)) from The Edinburgh Natural Skincare Company Ltd.

The Edinburgh Natural Skincare Company (Retail) Ltd is owed £nil (2024 - £35,410) from Tommy Crooks T/A The Edinburgh Natural Skincare company.