Company No: 03019774 (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

03019774 (England and Wales)

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

	Note	31.05.2025		31.05.2024
		£		£
Fixed assets
Investments	4	1,562,970		1,562,970
		1,562,970		1,562,970
Current assets
Stocks		50,164		59,856
Debtors		875,665		850,882
Cash at bank and in hand		4		218
		925,833		910,956
Creditors: amounts falling due within one year		( 1,369,204)		( 1,280,465)
Net current liabilities		(443,371)		(369,509)
Total assets less current liabilities		1,119,599		1,193,461
Net assets		1,119,599		1,193,461
Capital and reserves
Called-up share capital	5	200		200
Profit and loss account		1,119,399		1,193,261
Total shareholder's funds		1,119,599		1,193,461

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 Ken Lamacraft Marketing 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 Ken Lamacraft Marketing Limited (registered number: 03019774) 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

Ken Lamacraft Marketing 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 £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

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.

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.

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.

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:

Tangible assets

20 % reducing balance

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

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors; loans from banks and other third parties; loans to related parties and investments in non-puttable ordinary shares.
Debt instruments, other than those wholly payable or receivable within one year, including loans and other accounts receivable and payable are initially measured at the present value of future cash flows, and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured at the undiscounted amount of consideration expected to be paid or received. If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not at a market rate, the financial asset or liability is initially measured at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument, and subsequently measured at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment, and such impairments is recognised in total comprehensive income.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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	3		4

3. Tangible assets

	Total
	£
Cost
At 01 June 2024	4,666
At 31 May 2025	4,666
Accumulated depreciation
At 01 June 2024	4,666
At 31 May 2025	4,666
Net book value
At 31 May 2025	0
At 31 May 2024	0

4. Fixed asset investments

Investments in subsidiaries

	31.05.2025
	£
Cost
At 01 June 2024	1,562,970
At 31 May 2025	1,562,970
Carrying value at 31 May 2025	1,562,970
Carrying value at 31 May 2024	1,562,970

5. Called-up share capital

	31.05.2025		31.05.2024
	£		£
Allotted, called-up and fully-paid
20,000 Ordinary shares of £ 0.01 each	200		200

6. Ultimate controlling party

Parent Company:

Beauty & Skincare Essentials Limited

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

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Amounts due to the company from group companies, and due to other group companies by the group, are disclosed as part of notes 7 and 8 respectively. Amounts due to the company from group companies and amounts due to other group companies by the company are unsecured, interest-free and repayable on demand.

Consolidated accounts are not prepared for the group.