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SkinGenius Skincare Ltd
Annual Report and Unaudited Financial Statements
for the Period from 1 April 2024 to 30 September 2025
Registration number: 09430468

SkinGenius Skincare Ltd

Contents

Statement of financial position | 1
Notes to the Unaudited Financial Statements | 2 to 5

SkinGenius Skincare Ltd

(Registration number: 09430468)
Statement of financial position as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 443
Current assets |  |  |
Stocks | 5 | - | 52,576
Debtors | 6 | - | 10,047
Cash at bank and in hand |  | 18,736 | 1
|  | 18,736 | 62,624
Creditors: Amounts falling due within one year | 7 | (87,673) | (160,449)
Net current liabilities |  | (68,937) | (97,825)
Total assets less current liabilities |  | (68,937) | (97,382)
Provisions for liabilities |  | - | (84)
Net liabilities |  | (68,937) | (97,466)
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | (69,037) | (97,566)
Shareholders' deficit |  | (68,937) | (97,466)

For the financial period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 13 January 2026 and signed on its behalf by:

......................................... Mrs J Vearncombe Director

SkinGenius Skincare Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the Board on 13 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

SkinGenius Skincare Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixture, fittings and equipment | 25% Reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

SkinGenius Skincare Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

4 | Tangible assets

| Fixtures, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 2,414 | 2,414
Disposals | (2,414) | (2,414)
At 30 September 2025 | - | -
Depreciation
At 1 April 2024 | 1,971 | 1,971
Eliminated on disposal | (1,971) | (1,971)
At 30 September 2025 | - | -
Carrying amount
At 30 September 2025 | - | -
At 31 March 2024 | 443 | 443

5 | Stocks

| 2025 £ | 2024 £
Other inventories | - | 52,576

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 221
Prepayments | - | 8,500
Other debtors | - | 1,326
| - | 10,047

SkinGenius Skincare Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | - | 3,474
Trade creditors |  | 457 | 1,095
Taxation and social security |  | 8,371 | 2,690
Accruals and deferred income |  | 2,693 | 1,893
Other creditors |  | 76,152 | 151,297
|  | 87,673 | 160,449

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Share of £1 each | 100 | 100 | 100 | 100

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | - | 3,474