IRIS Accounts Production v26.1.0.640 10311982 director 1.8.24 31.7.25 31.7.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10311982 2024-07-31 10311982 2025-07-31 10311982 2024-08-01 2025-07-31 10311982 2023-07-31 10311982 2023-08-01 2024-07-31 10311982 2024-07-31 10311982 ns15:EnglandWales 2024-08-01 2025-07-31 10311982 ns14:PoundSterling 2024-08-01 2025-07-31 10311982 ns10:Director1 2024-08-01 2025-07-31 10311982 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10311982 ns10:SmallEntities 2024-08-01 2025-07-31 10311982 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10311982 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 10311982 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10311982 ns10:FullAccounts 2024-08-01 2025-07-31 10311982 1 2024-08-01 2025-07-31 10311982 ns5:CurrentFinancialInstruments 2025-07-31 10311982 ns5:CurrentFinancialInstruments 2024-07-31 10311982 ns5:Non-currentFinancialInstruments 2025-07-31 10311982 ns5:Non-currentFinancialInstruments 2024-07-31 10311982 ns5:ShareCapital 2025-07-31 10311982 ns5:ShareCapital 2024-07-31 10311982 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 10311982 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 10311982 ns10:RegisteredOffice 2024-08-01 2025-07-31 10311982 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 10311982 ns5:PlantMachinery 2024-08-01 2025-07-31 10311982 ns5:FurnitureFittings 2024-08-01 2025-07-31 10311982 ns5:MotorVehicles 2024-08-01 2025-07-31 10311982 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-07-31 10311982 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-01 2025-07-31 10311982 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-07-31 10311982 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-07-31 10311982 ns5:PlantMachinery 2024-07-31 10311982 ns5:FurnitureFittings 2024-07-31 10311982 ns5:MotorVehicles 2024-07-31 10311982 ns5:PlantMachinery 2025-07-31 10311982 ns5:FurnitureFittings 2025-07-31 10311982 ns5:MotorVehicles 2025-07-31 10311982 ns5:PlantMachinery 2024-07-31 10311982 ns5:FurnitureFittings 2024-07-31 10311982 ns5:MotorVehicles 2024-07-31 10311982 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-07-31 10311982 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-08-01 2025-07-31 10311982 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-07-31 10311982 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-07-31 10311982 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 10311982 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31

REGISTERED NUMBER: 10311982 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Expert Skin Limited |

Expert Skin Limited (Registered number: 10311982)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Expert Skin Limited (Registered number: 10311982)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2,429 |  | 3,199 |  |

Tangible assets | 5 | 73,303 |  | 90,161 |  |

75,732 |  | 93,360 |  |

CURRENT ASSETS

Stocks | 53,440 |  | 41,750 |  |

Debtors | 6 | 7,811 |  | 6,339 |  |

Cash at bank | 33,560 |  | 23,469 |  |

94,811 |  | 71,558 |  |

CREDITORS

Amounts falling due within one year | 7 | 233,791 |  | 170,779 |  |

NET CURRENT LIABILITIES | (138,980 | ) | (99,221 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (63,248 | ) | (5,861 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | (6,462 | ) | (15,692 | ) |

PROVISIONS FOR LIABILITIES | (18,326 | ) | (22,540 | ) |

NET LIABILITIES | (88,036 | ) | (44,093 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (88,136 | ) | (44,193 | ) |

SHAREHOLDERS' FUNDS | (88,036 | ) | (44,093 | ) |

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

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

The director acknowledges her 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.

Expert Skin Limited (Registered number: 10311982)

Balance Sheet - continued

31 July 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

J Chantrey - Director

Expert Skin Limited (Registered number: 10311982)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Expert Skin Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 10311982

| Registered office: | Spring Court

| Spring Road

| Hale

| Cheshire

| WA14 2UQ

| 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.

| The financial statements have been prepared on a going concern basis notwithstanding the deficit in net assets. The main creditor of the company is Expert Aesthetics Limited, whom are owed £90,955 (2024: £61,981) and are the parent company within the group.

| The director confirms that Expert Skin Limited will continue to be supported by other companies within the group structure.

| Turnover

| Turnover is recognised at the completion of the consultancy and in the period to which it relates.

| 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.

| The website is being amortised evenly over the estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Machinery & equipment | - | 20% on reducing balance

| Office fixtures & equipment | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| 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 Profit and loss account, 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.

Expert Skin Limited (Registered number: 10311982)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Website

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 7,700 |  |

| AMORTISATION

| At 1 August 2024 | 4,501 |  |

| Amortisation for year | 770 |  |

| At 31 July 2025 | 5,271 |  |

| NET BOOK VALUE

| At 31 July 2025 | 2,429 |  |

| At 31 July 2024 | 3,199 |  |

Expert Skin Limited (Registered number: 10311982)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Office |

| Machinery |  | fixtures |  | Motor |

| & equipment |  | & equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 175,680 |  | 31,044 |  | 20,980 |  | 227,704 |  |

| Additions | - |  | 1,657 |  | - |  | 1,657 |  |

| At 31 July 2025 | 175,680 |  | 32,701 |  | 20,980 |  | 229,361 |  |

| DEPRECIATION

| At 1 August 2024 | 119,892 |  | 17,651 |  | - |  | 137,543 |  |

| Charge for year | 11,158 |  | 2,112 |  | 5,245 |  | 18,515 |  |

| At 31 July 2025 | 131,050 |  | 19,763 |  | 5,245 |  | 156,058 |  |

| NET BOOK VALUE

| At 31 July 2025 | 44,630 |  | 12,938 |  | 15,735 |  | 73,303 |  |

| At 31 July 2024 | 55,788 |  | 13,393 |  | 20,980 |  | 90,161 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Machinery

| & equipment

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 28,180 |  |

| DEPRECIATION

| At 1 August 2024 | 1,852 |  |

| Charge for year | 5,266 |  |

| At 31 July 2025 | 7,118 |  |

| NET BOOK VALUE

| At 31 July 2025 | 21,062 |  |

| At 31 July 2024 | 26,328 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,192 |  | 573 |  |

| Other debtors | 2,619 |  | 5,766 |  |

7,811 |  | 6,339 |  |

Expert Skin Limited (Registered number: 10311982)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 9,231 |  | 9,231 |  |

| Trade creditors | 27,133 |  | 6,562 |  |

| Amounts owed to group undertakings | 191,406 |  | 150,622 |  |

| Taxation and social security | 1,273 |  | - |  |

| Other creditors | 4,748 |  | 4,364 |  |

233,791 |  | 170,779 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,462 |  | 15,692 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 15,693 |  | 24,923 |  |

| Hire purchase liabilities are secured on the assets to which they relate.

10. | RELATED PARTY DISCLOSURES

| Included within creditors is an amount of £90,955 (2024: £61,981) due to Expert Aesthetics Limited and an amount of £100,451 (2024 £88,641) due to Expert Aesthetics Alderley Edge Limited.

11. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Expert Aesthetics Limited, a company registered in England and Wales.