REGISTERED NUMBER: 05874135 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Treat Your Skin Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

52,087

33,149

52,087

33,149

CURRENT ASSETS

Stocks

128,717

192,781

Debtors

6

164,617

89,726

Investments

7

103,921

33,827

Cash at bank

197,317

58,717

594,572

375,051

CREDITORS

Amounts falling due within one year

8

854,450

334,887

NET CURRENT (LIABILITIES)/ASSETS

(259,878

)

40,164

TOTAL ASSETS LESS CURRENT LIABILITIES

(207,791

)

73,313

CREDITORS

Amounts falling due after more than one year

9

-

23,036

NET (LIABILITIES)/ASSETS

(207,791

)

50,277

CAPITAL AND RESERVES

Called up share capital

1,001

1,001

Retained earnings

(208,792

)

49,276

(207,791

)

50,277

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 16 December 2025 and were signed by:

C D Hobbs - Director

1.	STATUTORY INFORMATION

Treat Your Skin Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05874135

Registered office:

Unit 11 Dakota Business Park

14 Downley Road

Havant

Hampshire

PO9 2NJ

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 4 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

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 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

44,720

AMORTISATION

At 1 February 2024

and 31 January 2025

44,720

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2024

30,765

51,746

39,904

122,415

Additions

554

39,920

3,890

44,364

Disposals

-

(21,750

)

-

(21,750

)

At 31 January 2025

31,319

69,916

43,794

145,029

DEPRECIATION

At 1 February 2024

26,162

23,200

39,904

89,266

Charge for year

1,289

15,100

972

17,361

Eliminated on disposal

-

(13,685

)

-

(13,685

)

At 31 January 2025

27,451

24,615

40,876

92,942

NET BOOK VALUE

At 31 January 2025

3,868

45,301

2,918

52,087

At 31 January 2024

4,603

28,546

-

33,149

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

4,819

4,844

Amounts owed by group undertakings

46,211

346

Other debtors

113,587

84,536

164,617

89,726

7.	CURRENT ASSET INVESTMENTS

31.1.25

31.1.24

£

£

Investments

103,921

33,827

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

-

1,656

Hire purchase contracts

-

5,120

Trade creditors

16,430

81,838

Amounts owed to group undertakings

5,116

-

Taxation and social security

873

17,562

Other creditors

832,031

228,711

854,450

334,887

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

-

23,036

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25

31.1.24

£

£

C D Hobbs

Balance outstanding at start of year

(46,009

)

28,161

Amounts advanced

144,699

50,900

Amounts repaid

(33,312

)

(125,070

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

65,378

(46,009

)

11.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £45,177 (2024:£52,883) by Monster Ink Ltd, a company in which Christopher Hobbs is a director.

At the balance sheet date the company was owed £479 (2024:£0) to Hobbsey Ltd, a company in which Christopher Hobbs is a director and shareholder.

At the balance sheet date the company was indebted to the sum of £5,115 (2024:£0) to Beyond Beautiful Ltd, a company in which Christopher Hobbs is a director and sole shareholder.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C D Hobbs.