REGISTERED NUMBER: 07671077 (England and Wales)

REJUVE BEAUTIFUL EYES LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D K Diskin

J Diskin

REGISTERED OFFICE:

172 Longcroft Road

Dronfield Woodhouse

Dronfield

Derbyshire

S18 8XY

REGISTERED NUMBER:

07671077 (England and Wales)

ACCOUNTANTS:

Duncan Chartered Accountants

5 Cherrytree

Union Road

Sheffield

South Yorkshire

S11 9EF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,611

12,143

7,611

12,143

CURRENT ASSETS

Stocks

24,018

22,629

Debtors

6

7,331

13,371

Cash at bank and in hand

7,673

6,452

39,022

42,452

CREDITORS

Amounts falling due within one year

7

21,793

21,737

NET CURRENT ASSETS

17,229

20,715

TOTAL ASSETS LESS CURRENT LIABILITIES

24,840

32,858

CREDITORS

Amounts falling due after more than one year

8

(24,355

)

(30,202

)

PROVISIONS FOR LIABILITIES

-

(2,300

)

NET ASSETS

485

356

CAPITAL AND RESERVES

Called up share capital

10

40

40

Retained earnings

445

316

SHAREHOLDERS' FUNDS

485

356

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

Mrs D K Diskin - Director

1.	STATUTORY INFORMATION

Rejuve Beautiful Eyes Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

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 2014, 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.

Building improvements

-

25% on cost

Fixtures, fittings & salon equipment

-

25% on cost

Computer equipment

-

33% on cost

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 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

and 31 August 2025

10,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Building

& salon

Computer

improvements

equipment

equipment

Totals

£

£

£

£

COST

At 1 September 2024

674

103,981

3,442

108,097

Additions

-

1,080

357

1,437

At 31 August 2025

674

105,061

3,799

109,534

DEPRECIATION

At 1 September 2024

674

91,838

3,442

95,954

Charge for year

-

5,880

89

5,969

At 31 August 2025

674

97,718

3,531

101,923

NET BOOK VALUE

At 31 August 2025

-

7,343

268

7,611

At 31 August 2024

-

12,143

-

12,143

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

2,209

473

Other debtors

5,122

12,898

7,331

13,371

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

5,847

5,703

Trade creditors

1,333

619

Taxation and social security

3,863

3,506

VAT

7,871

7,407

Other creditors

2,879

4,502

21,793

21,737

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

24,355

24,292

Bank loans - 2-5 years

-

5,910

24,355

30,202

9.	LEASING AGREEMENTS

At 31 August 2025 the company had annual commitments under operating leases amounting to £7,914 (2024:£7,914) in respect of salon equipment rental. The rental lease expires at the end of April 2027.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

40

Ordinary shares

£1

40

40

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Mrs D K Diskin and J Diskin

Balance outstanding at start of year

11,967

8,395

Amounts advanced

6,600

26,684

Amounts repaid

(15,469

)

(23,112

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,098

11,967

The loan is interest free and will be repaid within nine months of the year end.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs D K Diskin.