Company Registration No. 02949953 (England and Wales)
GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
30,372
72,300
Tangible assets
5
21,644
25,496
Investments
6
455,623
435,863
507,639
533,659
Current assets
Debtors
7
647,736
826,994
Cash at bank and in hand
765,537
641,215
1,413,273
1,468,209
Creditors: amounts falling due within one year
8
(328,619)
(364,519)
Net current assets
1,084,654
1,103,690
Total assets less current liabilities
1,592,293
1,637,349
Provisions for liabilities
(22,872)
(22,633)
Net assets
1,569,421
1,614,716
Capital and reserves
Called up share capital
400
400
Profit and loss reserves
1,569,021
1,614,316
Total equity
1,569,421
1,614,716
GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 15 April 2026 and are signed on its behalf by:
L Archer
Director
Company Registration No. 02949953
GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Guild of Professional Beauty Therapists Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Firs, 320 Burton Road, Derby, DE23 6AF.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Subscription income is recognised on a time-apportioned basis over the period of the subscription.

Insurance and other income are recognised at the date of sale.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website costs
33% Straight line
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
10% reducing balance
Fixtures, fittings & equipment
20% reducing balance/33% straight line
GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Investments are initially measured at transaction price, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
11
4
Intangible fixed assets
Website costs
£
Cost
At 1 August 2024
414,401
Additions
9,603
At 31 July 2025
424,004
Amortisation and impairment
At 1 August 2024
342,101
Amortisation charged for the year
51,531
At 31 July 2025
393,632
Carrying amount
At 31 July 2025
30,372
At 31 July 2024
72,300
GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
47,384
156,058
203,442
Additions
-
0
1,791
1,791
At 31 July 2025
47,384
157,849
205,233
Depreciation and impairment
At 1 August 2024
35,595
142,351
177,946
Depreciation charged in the year
1,061
4,582
5,643
At 31 July 2025
36,656
146,933
183,589
Carrying amount
At 31 July 2025
10,728
10,916
21,644
At 31 July 2024
11,789
13,707
25,496
6
Fixed asset investments
2025
2024
£
£
Other investments other than loans
455,623
435,863
Movements in fixed asset investments
Other
£
Cost or valuation
At 1 August 2024
435,863
Valuation changes
19,760
At 31 July 2025
455,623
Carrying amount
At 31 July 2025
455,623
At 31 July 2024
435,863
GUILD OF PROFESSIONAL BEAUTY THERAPISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
17,336
6,875
Corporation tax recoverable
186,948
186,948
Other debtors
414,253
588,326
Prepayments and accrued income
29,199
44,845
647,736
826,994

Included in Debtors are the following amounts which are due after more than one year:

Corporation tax recoverable £186,948 (2024 - £186,948)

Other debtors £412,151 (2024 - £477,825)

8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
9,428
52,837
Corporation tax
93,407
78,973
Other taxation and social security
18,138
13,533
Other creditors
5,688
7,288
Accruals and deferred income
201,958
211,888
328,619
364,519

Obligations under finance leases are secured by fixed charges over the assets concerned.

9
Related party transactions

The company operates from premises owned by the company's pension scheme. Rent is charged for its use at commercial rates of £32,900 (2024 - £32,900).

Included in Other debtors are amounts owing by Rebecca Archer (director) of £1,702 (2024 - £110,501) and by Helen Archer (director) of £412,151 (2024 - £477,825). These loans bear interest at HMRC's official beneficial loan interest rate.

2025-07-31 2024-08-01 false false false 15 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity L Archer P J Archer Mrs H E Delaney Miss R J Archer P J Archer 02949953 2024-08-01 2025-07-31 02949953 2025-07-31 02949953 2024-07-31 02949953 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 02949953 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 02949953 core:LandBuildings 2025-07-31 02949953 core:OtherPropertyPlantEquipment 2025-07-31 02949953 core:LandBuildings 2024-07-31 02949953 core:OtherPropertyPlantEquipment 2024-07-31 02949953 core:CurrentFinancialInstruments 2025-07-31 02949953 core:CurrentFinancialInstruments 2024-07-31 02949953 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 02949953 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 02949953 core:ShareCapital 2025-07-31 02949953 core:ShareCapital 2024-07-31 02949953 core:RetainedEarningsAccumulatedLosses 2025-07-31 02949953 core:RetainedEarningsAccumulatedLosses 2024-07-31 02949953 bus:Director1 2024-08-01 2025-07-31 02949953 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 02949953 core:ComputerSoftware 2024-08-01 2025-07-31 02949953 core:LandBuildings core:LongLeaseholdAssets 2024-08-01 2025-07-31 02949953 core:FurnitureFittings 2024-08-01 2025-07-31 02949953 2023-08-01 2024-07-31 02949953 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 02949953 core:LandBuildings 2024-07-31 02949953 core:OtherPropertyPlantEquipment 2024-07-31 02949953 2024-07-31 02949953 core:LandBuildings 2024-08-01 2025-07-31 02949953 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 02949953 core:Non-currentFinancialInstruments 2024-07-31 02949953 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 02949953 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 02949953 bus:FRS102 2024-08-01 2025-07-31 02949953 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 02949953 bus:Director2 2024-08-01 2025-07-31 02949953 bus:Director3 2024-08-01 2025-07-31 02949953 bus:Director4 2024-08-01 2025-07-31 02949953 bus:CompanySecretary1 2024-08-01 2025-07-31 02949953 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP