Company No: 02346382 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Abridged Financial Statements

DIRECTORS	Kevin Gambrill
	Fiona Peerless

REGISTERED OFFICE	Bodycare House
	Danegate
	Eridge Green
	Tunbridge Wells
	TN3 9JA
	United Kingdom

COMPANY NUMBER

02346382 (England and Wales)

ACCOUNTANT	Synergee
	Pluto House
	6 Vale Avenue
	Tunbridge Wells
	TN1 1DJ

	Note	31.05.2025		31.05.2024
		£		£
Fixed assets
Tangible assets	5	555		2,569
		555		2,569
Current assets
Stocks		337,044		488,356
Debtors		1,705,741		1,646,913
Cash at bank and in hand		5,044		2,027
		2,047,829		2,137,296
Creditors: amounts falling due within one year		( 954,232)		( 940,366)
Net current assets		1,093,597		1,196,930
Total assets less current liabilities		1,094,152		1,199,499
Creditors: amounts falling due after more than one year		( 99,465)		( 123,310)
Net assets		994,687		1,076,189
Capital and reserves
Called-up share capital	6	18,000		18,000
Profit and loss account		976,687		1,058,189
Total shareholder's funds		994,687		1,076,189

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered,
• The member of Australian Bodycare U.k. Limited has consented to the preparation of the abridged financial statements for the financial year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements of Australian Bodycare U.k. Limited (registered number: 02346382) were approved and authorised for issue by the Board of Directors on 20 May 2026. They were signed on its behalf by:

Kevin Gambrill Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Australian Bodycare U.k. Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Bodycare House, Danegate, Eridge Green, Tunbridge Wells, TN3 9JA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

Foreign currency

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Turnover from the sale of goods is recognised when the following conditions are satisfied:
- the significant risks and rewards of ownership are transferred to the customer;
- the company does not retain managerial involvement, nor control over the goods sold;
- the amount of turnover can be reliably measured;
- the right to consideration due for the transaction is probable; and
- the costs incurred, or to be incurred, can be reliably measured.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences

5 years straight line

Trademarks, patents and licences

Separately acquired patents and trademarks are included at cost and amortised in equal annual instalments over a period of [amount of years] years which is their estimated useful economic life. Provision is made for any impairment.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	25 % reducing balance
	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

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.

2. Employees

	31.05.2025		31.05.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		8

3. Interest receivable and interest payable

	31.05.2025		31.05.2024
	£		£
Interest receivable and similar income	16		( 2,602)
Interest payable and similar expenses	( 73,294)		( 26,534)
	(73,278)		(29,136)

4. Intangible assets

	Trademarks, patents and licences		Total
	£		£
Cost
At 01 June 2024	108,050		108,050
At 31 May 2025	108,050		108,050
Accumulated amortisation
At 01 June 2024	108,050		108,050
At 31 May 2025	108,050		108,050
Net book value
At 31 May 2025	0		0
At 31 May 2024	0		0

5. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 June 2024	113,199		113,199
Disposals	( 10)		( 10)
At 31 May 2025	113,189		113,189
Accumulated depreciation
At 01 June 2024	110,630		110,630
Charge for the financial year	2,004		2,004
At 31 May 2025	112,634		112,634
Net book value
At 31 May 2025	555		555
At 31 May 2024	2,569		2,569

6. Called-up share capital

	31.05.2025		31.05.2024
	£		£
Allotted, called-up and fully-paid
18,000 Ordinary shares of £ 1.00 each	18,000		18,000

7. Ultimate controlling party

Parent Company:

Ken Lamacraft Marketing Limited

Bodycare House, Danegate, Eridge Green, Tunbridge Wells, Kent, TN3 9JA.

The ultimate parent company is Beauty & Skincare Essentials Limited, a company incorporated in England and Wales. The registered office of the ultimate parent company is Bodycare House, Danegate, Eridge Green, Tunbridge Wells, Kent, TN3 9JA.
Consolidated accounts are not prepared for the group.