REGISTERED NUMBER: 13609200 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Alya Aesthetics & Beauty Studio Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Miss L Whittle

REGISTERED OFFICE:

395-397 Woodchurch Road

Prenton

Merseyside

CH42 8PF

REGISTERED NUMBER:

13609200 (England and Wales)

ACCOUNTANTS:

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

FIXED ASSETS

Intangible assets

4

7,380

8,610

Tangible assets

5

6,171

5,017

13,551

13,627

CURRENT ASSETS

Stocks

1,800

2,200

Debtors

6

15,100

14,042

Cash at bank and in hand

22,835

17,862

39,735

34,104

CREDITORS

Amounts falling due within one year

7

21,687

27,054

NET CURRENT ASSETS

18,048

7,050

TOTAL ASSETS LESS CURRENT LIABILITIES

31,599

20,677

CREDITORS

Amounts falling due after more than one year

8

934

-

NET ASSETS

30,665

20,677

CAPITAL AND RESERVES

Called up share capital

9

14,100

14,100

Retained earnings

10

16,565

6,577

SHAREHOLDERS' FUNDS

30,665

20,677

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 director and authorised for issue on 14 April 2026 and were signed by:

Miss L Whittle - Director

1.	STATUTORY INFORMATION

Alya Aesthetics & Beauty Studio Limited 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.

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 2021, is being amortised evenly over its estimated useful life of ten 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

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 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 12 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

12,300

AMORTISATION

At 1 October 2024

3,690

Amortisation for year

1,230

At 30 September 2025

4,920

NET BOOK VALUE

At 30 September 2025

7,380

At 30 September 2024

8,610

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 October 2024

7,891

1,978

9,869

Additions

3,211

-

3,211

At 30 September 2025

11,102

1,978

13,080

DEPRECIATION

At 1 October 2024

3,764

1,088

4,852

Charge for year

1,834

223

2,057

At 30 September 2025

5,598

1,311

6,909

NET BOOK VALUE

At 30 September 2025

5,504

667

6,171

At 30 September 2024

4,127

890

5,017

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,041

910

Other debtors

13,881

12,965

Prepayments

178

167

15,100

14,042

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

994

-

Trade creditors

2,040

2,772

Tax

7,823

7,816

Social security and other taxes

2,994

3,698

VAT

7,157

11,399

Other creditors

409

391

Directors' current accounts

20

978

Accrued expenses

250

-

21,687

27,054

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

934

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

1

100

100

1

Ordinary A

14000

14,000

14,000

14,100

14,100

10.

RESERVES

Retained

earnings

£

At 1 October 2024

6,577

Profit for the year

33,848

Dividends

(23,860

)

At 30 September 2025

16,565

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages two to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

14 April 2026