Acorah Software Products - Accounts Production 16.6.950 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09477759 L V Fountain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09477759 2024-03-31 09477759 2025-03-31 09477759 2024-04-01 2025-03-31 09477759 frs-core:CurrentFinancialInstruments 2025-03-31 09477759 frs-core:Non-currentFinancialInstruments 2025-03-31 09477759 frs-core:NetGoodwill 2025-03-31 09477759 frs-core:NetGoodwill 2024-04-01 2025-03-31 09477759 frs-core:NetGoodwill 2024-03-31 09477759 frs-core:PlantMachinery 2025-03-31 09477759 frs-core:PlantMachinery 2024-04-01 2025-03-31 09477759 frs-core:PlantMachinery 2024-03-31 09477759 frs-core:ShareCapital 2025-03-31 09477759 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09477759 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09477759 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09477759 frs-bus:SmallEntities 2024-04-01 2025-03-31 09477759 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09477759 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09477759 frs-bus:Director1 2024-04-01 2025-03-31 09477759 frs-countries:EnglandWales 2024-04-01 2025-03-31 09477759 2023-03-31 09477759 2024-03-31 09477759 2023-04-01 2024-03-31 09477759 frs-core:CurrentFinancialInstruments 2024-03-31 09477759 frs-core:Non-currentFinancialInstruments 2024-03-31 09477759 frs-core:ShareCapital 2024-03-31 09477759 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09477759
Elementary Skin & Body Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Elementary Skin & Body Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Elementary Skin & Body Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09477759

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,851 |  | 2,138
|  |  | 2,851 |  | 2,138
CURRENT ASSETS
Stocks | 6 | 18,688 |  | 17,455 |
Debtors | 7 | 8,640 |  | 5,091 |
Cash at bank and in hand |  | 2,701 |  | 7,931 |
|  | 30,029 |  | 30,477 |
Creditors: Amounts Falling Due Within One Year | 8 | (93,120 ) |  | (75,778 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (63,091 ) |  | (45,301 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (60,240 ) |  | (43,163 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (7,915 ) |  | (14,329 )
NET LIABILITIES |  |  | (68,155 ) |  | (57,492 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (69,155 ) |  | (58,492 )
SHAREHOLDERS' FUNDS |  |  | (68,155) |  | (57,492)

Page 1
Page 2
Elementary Skin & Body Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 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

L V Fountain Director
7 November 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Elementary Skin & Body Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Elementary Skin & Body Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09477759 . The registered office is Avaland House, 110 London Road, Hemel Hempstead, Hertfordshire, HP3 9SD.
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.
2.2. Going Concern Disclosure
At 31 March 2025 the company had net liabilities of £68,155 (FY2024: £57,492). The amounts owed to the director at that date were £42,219 (FY2024: £28,816) and the director has agreed not to seek repayment until funds allow.
The financial statements have been prepared on a going concern basis. This assumes that the company will continue in operational existence for the foreseeable future. If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts, and to provide for further liabilities that might arise and to reclassify fixed assets as current assets.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five 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:

Plant & Machinery | 25% on cost

2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. Pensions
The company contributes towards employees defined contribution pension schemes. Contributions payable to employees' pension schemes are charged to the profit or loss in the period to which they relate.
Page 3
Page 4
Elementary Skin & Body Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Minimum lease payments under non-cancellable operating leases fall due as follows:

| 2025 | 2024
| £ | £
Within one year | 44,708 | 48,439
Between one and five years | 43,860 | 88,568
| 88,568 | 137,008

3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 30,000
As at 31 March 2025 | 30,000
Amortisation
As at 1 April 2024 | 30,000
As at 31 March 2025 | 30,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

Page 4
Page 5
Elementary Skin & Body Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 5,264
Additions | 1,675
As at 31 March 2025 | 6,939
Depreciation
As at 1 April 2024 | 3,126
Provided during the period | 962
As at 31 March 2025 | 4,088
Net Book Value
As at 31 March 2025 | 2,851
As at 1 April 2024 | 2,138

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 18,688 |  | 17,455

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 4,973 |  | 683
Other debtors | 3,667 |  | 4,408
| 8,640 |  | 5,091

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,073 |  | 5,583
Bank loans and overdrafts | 7,643 |  | 7,645
Other taxes and social security | 1,561 |  | 1,733
VAT | 4,377 |  | 4,589

...CONTINUED
Page 5
Page 6
Elementary Skin & Body Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Other creditors | 10,363 |  | 10,357
Accruals and deferred income | 16,884 |  | 17,055
Director's loan account | 42,219 |  | 28,816
| 93,120 |  | 75,778

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,915 |  | 14,329

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 6