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Registered number: 11277715
L&L Beauty Retreat Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
L&L Beauty Retreat Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
L&L Beauty Retreat Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 11277715

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 98,397 |  | 111,357
Tangible Assets | 5 |  | 31,596 |  | 45,307
|  |  | 129,993 |  | 156,664
CURRENT ASSETS
Stocks | 6 | 2,100 |  | 2,100 |
Cash at bank and in hand |  | 19,669 |  | 46,963 |
|  | 21,769 |  | 49,063 |
Creditors: Amounts Falling Due Within One Year | 7 | (131,255 ) |  | (181,195 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (109,486 ) |  | (132,132 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,507 |  | 24,532
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (14,324 ) |  | (18,213 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,003 ) |  | (6,131 )
NET ASSETS |  |  | 180 |  | 188
CAPITAL AND RESERVES
Called up share capital | 9 |  | 150 |  | 150
Profit and Loss Account |  |  | 30 |  | 38
SHAREHOLDERS' FUNDS |  |  | 180 |  | 188

Page 1
Page 2
L&L Beauty Retreat Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Miss L Maddox Director
30 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
L&L Beauty Retreat Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
L&L Beauty Retreat Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11277715 . The registered office is Tudor House Church Lane, Downend, Bristol, BS16 6TB.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018 is being amortised to the profit and loss account evenly over its estimated economic life of fifteen years.
2.4. 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:

Motor Vehicles | 20% on cost
Fixtures & Fittings | 20% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
L&L Beauty Retreat Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 193,437
As at 31 October 2025 | 193,437
Amortisation
As at 1 November 2024 | 82,080
Provided during the period | 12,960
As at 31 October 2025 | 95,040
Net Book Value
As at 31 October 2025 | 98,397
As at 1 November 2024 | 111,357

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 15,900 | 86,743 | 102,643
Additions | - | 6,908 | 6,908
Disposals | (15,900 ) | - | (15,900 )
As at 31 October 2025 | - | 93,651 | 93,651

...CONTINUED
Page 4
Page 5
L&L Beauty Retreat Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | 3,180 | 54,156 | 57,336
Provided during the period | - | 7,899 | 7,899
Disposals | (3,180 ) | - | (3,180 )
As at 31 October 2025 | - | 62,055 | 62,055
Net Book Value
As at 31 October 2025 | - | 31,596 | 31,596
As at 1 November 2024 | 12,720 | 32,587 | 45,307

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,100 |  | 2,100

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 3,500 |  | 3,500
Corporation tax | 9,977 |  | 21,398
Other taxes and social security | 13,715 |  | 13,900
Net wages | - |  | 2,125
Other creditors | 20,552 |  | 20,948
Accruals and deferred income | 3,970 |  | 3,970
Directors' loan accounts | 79,541 |  | 115,354
| 131,255 |  | 181,195

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 14,324 |  | 18,213

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 150

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