Aviela Skincare Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11012341

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		51		73
Tangible Assets	5		-		30

			51		103
CURRENT ASSETS
Stocks	6	8,000		8,000
Debtors	7	1,776		2,112
Cash at bank and in hand		4,254		5,189

		14,030		15,301
Creditors: Amounts Falling Due Within One Year	8	(25,416 )		(30,044 )

NET CURRENT ASSETS (LIABILITIES)			(11,386 )		(14,743 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(11,335 )		(14,640 )

Creditors: Amounts Falling Due After More Than One Year	9		(376,708 )		(347,518 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(7 )

NET LIABILITIES			(388,043 )		(362,165 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(388,143 )		(362,265 )

SHAREHOLDERS' FUNDS			(388,043)		(362,165)

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Aviela Skincare Limited

Balance Sheet (continued)

As At 31 October 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss P L Monney

Director

20/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aviela Skincare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11012341 . The registered office is Three Gables, Corner Hall, Hemel Hempstead, Hertfordshire, HP3 9HN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are patents and licences. Which are amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	straight line over 5 years
Computer Equipment	straight line over 3 years

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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Aviela Skincare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	220

As at 31 October 2025	220

Amortisation
As at 1 November 2024	147
Provided during the period	22

As at 31 October 2025	169

Net Book Value
As at 31 October 2025	51

As at 1 November 2024	73

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	126	500	626

As at 31 October 2025	126	500	626

Depreciation
As at 1 November 2024	96	500	596
Provided during the period	30	-	30

As at 31 October 2025	126	500	626

Net Book Value
As at 31 October 2025	-	-	-

As at 1 November 2024	30	-	30

6. Stocks

	2025	2024
	£	£
Stock	8,000	8,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,776	139
Other debtors	-	1,973

	1,776	2,112

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Aviela Skincare Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	5,023
Bank loans and overdrafts	131	-
Other creditors	24,726	25,021
Taxation and social security	559	-

	25,416	30,044

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to participating interests	376,708	347,518

10. Related Party Transactions

The directors' current account balances included within creditors of £24,726 (2024 £25,021) have no fixed date for repayment, are repayable upon demand and are non-interest bearing.

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