2024-02-29 2025-02-28 2025-02-28 false SC724100 OS BODYSHOP LTD 2025-11-13 45200 false iso4217:GBP xbrli:pure SC724100 2024-02-28 SC724100 2025-02-28 SC724100 2024-02-29 2025-02-28 SC724100 2023-02-28 SC724100 2024-02-28 SC724100 2023-03-01 2024-02-28 SC724100 bus:SmallEntities 2024-02-29 2025-02-28 SC724100 bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 SC724100 bus:FullAccounts 2024-02-29 2025-02-28 SC724100 bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 SC724100 core:WithinOneYear 2025-02-28 SC724100 core:AfterOneYear 2025-02-28 SC724100 core:WithinOneYear 2024-02-28 SC724100 core:AfterOneYear 2024-02-28 SC724100 core:ShareCapital 2025-02-28 SC724100 core:SharePremium 2025-02-28 SC724100 core:RevaluationReserve 2025-02-28 SC724100 core:OtherReservesSubtotal 2025-02-28 SC724100 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC724100 core:ShareCapital 2024-02-28 SC724100 core:SharePremium 2024-02-28 SC724100 core:RevaluationReserve 2024-02-28 SC724100 core:OtherReservesSubtotal 2024-02-28 SC724100 core:RetainedEarningsAccumulatedLosses 2024-02-28 SC724100 core:LandBuildings 2025-02-28 SC724100 core:PlantMachinery 2025-02-28 SC724100 core:Vehicles 2025-02-28 SC724100 core:FurnitureFittings 2025-02-28 SC724100 core:OfficeEquipment 2025-02-28 SC724100 core:NetGoodwill 2025-02-28 SC724100 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 SC724100 core:ListedExchangeTraded 2025-02-28 SC724100 core:UnlistedNon-exchangeTraded 2025-02-28 SC724100 core:LandBuildings 2024-02-28 SC724100 core:PlantMachinery 2024-02-28 SC724100 core:Vehicles 2024-02-28 SC724100 core:FurnitureFittings 2024-02-28 SC724100 core:OfficeEquipment 2024-02-28 SC724100 core:NetGoodwill 2024-02-28 SC724100 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 SC724100 core:ListedExchangeTraded 2024-02-28 SC724100 core:UnlistedNon-exchangeTraded 2024-02-28 SC724100 core:LandBuildings 2024-02-29 2025-02-28 SC724100 core:PlantMachinery 2024-02-29 2025-02-28 SC724100 core:Vehicles 2024-02-29 2025-02-28 SC724100 core:FurnitureFittings 2024-02-29 2025-02-28 SC724100 core:OfficeEquipment 2024-02-29 2025-02-28 SC724100 core:NetGoodwill 2024-02-29 2025-02-28 SC724100 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 SC724100 core:ListedExchangeTraded 2024-02-29 2025-02-28 SC724100 core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 SC724100 core:MoreThanFiveYears 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments 2025-02-28 SC724100 core:Non-currentFinancialInstruments 2024-02-28 SC724100 dpl:CostSales 2024-02-29 2025-02-28 SC724100 dpl:DistributionCosts 2024-02-29 2025-02-28 SC724100 core:LandBuildings 2024-02-29 2025-02-28 SC724100 core:PlantMachinery 2024-02-29 2025-02-28 SC724100 core:Vehicles 2024-02-29 2025-02-28 SC724100 core:FurnitureFittings 2024-02-29 2025-02-28 SC724100 core:OfficeEquipment 2024-02-29 2025-02-28 SC724100 dpl:AdministrativeExpenses 2024-02-29 2025-02-28 SC724100 core:NetGoodwill 2024-02-29 2025-02-28 SC724100 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 SC724100 dpl:GroupUndertakings 2024-02-29 2025-02-28 SC724100 dpl:ParticipatingInterests 2024-02-29 2025-02-28 SC724100 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-29 2025-02-28 SC724100 core:ListedExchangeTraded 2024-02-29 2025-02-28 SC724100 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 SC724100 core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 SC724100 dpl:CostSales 2023-03-01 2024-02-28 SC724100 dpl:DistributionCosts 2023-03-01 2024-02-28 SC724100 core:LandBuildings 2023-03-01 2024-02-28 SC724100 core:PlantMachinery 2023-03-01 2024-02-28 SC724100 core:Vehicles 2023-03-01 2024-02-28 SC724100 core:FurnitureFittings 2023-03-01 2024-02-28 SC724100 core:OfficeEquipment 2023-03-01 2024-02-28 SC724100 dpl:AdministrativeExpenses 2023-03-01 2024-02-28 SC724100 core:NetGoodwill 2023-03-01 2024-02-28 SC724100 core:IntangibleAssetsOtherThanGoodwill 2023-03-01 2024-02-28 SC724100 dpl:GroupUndertakings 2023-03-01 2024-02-28 SC724100 dpl:ParticipatingInterests 2023-03-01 2024-02-28 SC724100 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-01 2024-02-28 SC724100 core:ListedExchangeTraded 2023-03-01 2024-02-28 SC724100 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-28 SC724100 core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-28 SC724100 core:NetGoodwill 2025-02-28 SC724100 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 SC724100 core:LandBuildings 2025-02-28 SC724100 core:PlantMachinery 2025-02-28 SC724100 core:Vehicles 2025-02-28 SC724100 core:FurnitureFittings 2025-02-28 SC724100 core:OfficeEquipment 2025-02-28 SC724100 core:AfterOneYear 2025-02-28 SC724100 core:WithinOneYear 2025-02-28 SC724100 core:ListedExchangeTraded 2025-02-28 SC724100 core:UnlistedNon-exchangeTraded 2025-02-28 SC724100 core:ShareCapital 2025-02-28 SC724100 core:SharePremium 2025-02-28 SC724100 core:RevaluationReserve 2025-02-28 SC724100 core:OtherReservesSubtotal 2025-02-28 SC724100 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC724100 core:NetGoodwill 2024-02-28 SC724100 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 SC724100 core:LandBuildings 2024-02-28 SC724100 core:PlantMachinery 2024-02-28 SC724100 core:Vehicles 2024-02-28 SC724100 core:FurnitureFittings 2024-02-28 SC724100 core:OfficeEquipment 2024-02-28 SC724100 core:AfterOneYear 2024-02-28 SC724100 core:WithinOneYear 2024-02-28 SC724100 core:ListedExchangeTraded 2024-02-28 SC724100 core:UnlistedNon-exchangeTraded 2024-02-28 SC724100 core:ShareCapital 2024-02-28 SC724100 core:SharePremium 2024-02-28 SC724100 core:RevaluationReserve 2024-02-28 SC724100 core:OtherReservesSubtotal 2024-02-28 SC724100 core:RetainedEarningsAccumulatedLosses 2024-02-28 SC724100 core:NetGoodwill 2023-02-28 SC724100 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 SC724100 core:LandBuildings 2023-02-28 SC724100 core:PlantMachinery 2023-02-28 SC724100 core:Vehicles 2023-02-28 SC724100 core:FurnitureFittings 2023-02-28 SC724100 core:OfficeEquipment 2023-02-28 SC724100 core:AfterOneYear 2023-02-28 SC724100 core:WithinOneYear 2023-02-28 SC724100 core:ListedExchangeTraded 2023-02-28 SC724100 core:UnlistedNon-exchangeTraded 2023-02-28 SC724100 core:ShareCapital 2023-02-28 SC724100 core:SharePremium 2023-02-28 SC724100 core:RevaluationReserve 2023-02-28 SC724100 core:OtherReservesSubtotal 2023-02-28 SC724100 core:RetainedEarningsAccumulatedLosses 2023-02-28 SC724100 core:AfterOneYear 2024-02-29 2025-02-28 SC724100 core:WithinOneYear 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:CostValuation 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:CostValuation 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 SC724100 core:Non-currentFinancialInstruments core:CostValuation 2024-02-28 SC724100 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-28 SC724100 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-28 SC724100 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-28 SC724100 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-28 SC724100 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-28 SC724100 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-28 SC724100 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-28 SC724100 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-28 SC724100 bus:Director1 2024-02-29 2025-02-28 SC724100 core:FurnitureFittingsToolsEquipment 2024-02-28 SC724100 core:FurnitureFittingsToolsEquipment 2025-02-28 SC724100 core:FurnitureFittingsToolsEquipment 2024-02-29 2025-02-28

OS BODYSHOP LTD

Registered Number
SC724100
(Scotland)

Unaudited Financial Statements for the Period ended
28 February 2025

OS BODYSHOP LTD
Company Information
for the period from 29 February 2024 to 28 February 2025

Director | STEWART, Frazer

Registered Address | 21 Dukes Road
| Cambuslang
| Glasgow
| G72 7BA

Registered Number | SC724100 (Scotland)

OS BODYSHOP LTD
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 8,599 |  |  |  | 14,356
|  |  |  | 8,599 |  |  |  | 14,356
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 2,734 |  |  |  | 167 |  |
|  | 2,734 |  |  |  | 167 |  |
Creditors amounts falling due within one year | 4 | (19,261) |  |  |  | (34,061) |  |
Net current assets (liabilities) |  |  |  | (16,527) |  |  |  | (33,894)
Total assets less current liabilities |  |  |  | (7,928) |  |  |  | (19,538)
Net assets |  |  |  | (7,928) |  |  |  | (19,538)
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (7,928) |  |  |  | (19,538)
Shareholders' funds |  |  |  | (7,928) |  |  |  | (19,538)

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 November 2025, and are signed on its behalf by:
STEWART, Frazer Director Registered Company No. SC724100

OS BODYSHOP LTD
Notes to the Financial Statements
for the period ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 29 February 24 | 18,006 |  | 5,635 |  | 23,641
| At 28 February 25 | 18,006 |  | 5,635 |  | 23,641
| Depreciation and impairment
| At 29 February 24 | 8,241 |  | 1,044 |  | 9,285
| Charge for year | 4,375 |  | 939 |  | 5,314
| Other adjustments | - |  | 443 |  | 443
| At 28 February 25 | 12,616 |  | 2,426 |  | 15,042
| Net book value
| At 28 February 25 | 5,390 |  | 3,209 |  | 8,599
| At 28 February 24 | 9,765 |  | 4,591 |  | 14,356

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 11,886
| Bank borrowings and overdrafts | 19,261 |  | 22,175
| Total | 19,261 |  | 34,061

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.