The Cosmetic Salon Ltd

The Cosmetic Salon Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

The Cosmetic Salon Ltd Accountants' Report For the year ended 31 March 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts The Cosmetic Salon Ltd for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Cosmetic Salon Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of The Cosmetic Salon Ltd , as a body, in accordance with the terms of our engagement letter dated 16 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of The Cosmetic Salon Ltd and state those matters that we have agreed to state to the Board of Directors of The Cosmetic Salon Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Cosmetic Salon Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that The Cosmetic Salon Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit The Cosmetic Salon Ltd. You consider that The Cosmetic Salon Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of The Cosmetic Salon Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 16 December 2025 1

The Cosmetic Salon Ltd
Accountants' Report
For the year ended 31 March 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts The Cosmetic Salon Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Cosmetic Salon Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of The Cosmetic Salon Ltd , as a body, in accordance with the terms of our engagement letter dated 16 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of The Cosmetic Salon Ltd and state those matters that we have agreed to state to the Board of Directors of The Cosmetic Salon Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Cosmetic Salon Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Cosmetic Salon Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit The Cosmetic Salon Ltd. You consider that The Cosmetic Salon Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Cosmetic Salon Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
16 December 2025

1

The Cosmetic Salon Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,159	1,545
		1,159	1,545
Current assets
Debtors		25,771	23,920
Cash at bank and in hand		48,492	70,157
		74,263	94,077
Creditors: amount falling due within one year		(19,340)	(20,890)
Net current assets		54,923	73,187

Total assets less current liabilities		56,082	74,732
Net assets		56,082	74,732

Capital and reserves
Called up share capital		200	200
Profit and loss account		55,882	74,532
Shareholders' funds		56,082	74,732

For the year ended 31 March 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 16 December 2025 and were signed by:

-------------------------------
Dr Vivek Vasudev Nama
Director

2

The Cosmetic Salon Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

The Cosmetic Salon Ltd is a private company, limited by shares, registered in England and Wales, registration number 11755126, registration address 167 Banstead Road , Banstead, SM7 1QH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2024	3,580	3,580
Additions	-	-
Disposals	-	-
At 31 March 2025	3,580	3,580
Depreciation
At 01 April 2024	2,035	2,035
Charge for year	386	386
On disposals	-	-
At 31 March 2025	2,421	2,421
Net book values
Closing balance as at 31 March 2025	1,159	1,159
Opening balance as at 01 April 2024	1,545	1,545

4.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Brighid Health Ltd	0		0		23,920		23,920

Included within other debtors due from Brighid Health Ltd a company in which some of the Directors of The Cosmetic Saloon Ltd are directors.

3


Registered Number: 11755126
England and Wales
THE COSMETIC SALON LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025