Company Registration No. 04982352 (England and Wales)
Skin & Tonic Beauty Salon Limited
Unaudited accounts
for the year ended 31 December 2025
Skin & Tonic Beauty Salon Limited
Unaudited accounts
Contents
Skin & Tonic Beauty Salon Limited
Company Information
for the year ended 31 December 2025
Company Number
04982352 (England and Wales)
Registered Office
39 Abbey Avenue
St. Albans
AL3 4BH
United Kingdom
Accountants
JK Business Services Ltd
Axwel House
2 Westerton Road
Broxburn
West Lothian
EH52 5AU
Skin & Tonic Beauty Salon Limited
Statement of financial position
as at 31 December 2025
Tangible assets
22,756
23,412
Cash at bank and in hand
40,949
43,542
Creditors: amounts falling due within one year
(66,703)
(67,723)
Net current liabilities
(19,971)
(16,468)
Total assets less current liabilities
2,785
6,944
Creditors: amounts falling due after more than one year
-
(5,704)
Provisions for liabilities
Called up share capital
3
3
Profit and loss account
731
1,237
Shareholders' funds
734
1,240
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 May 2026 and were signed on its behalf by
Laura Bateman
Director
Company Registration No. 04982352
Skin & Tonic Beauty Salon Limited
Notes to the Accounts
for the year ended 31 December 2025
Skin & Tonic Beauty Salon Limited is a private company, limited by shares, registered in England and Wales, registration number 04982352. The registered office is 39 Abbey Avenue, St. Albans, AL3 4BH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight LIne
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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 accounts. 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.
Skin & Tonic Beauty Salon Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
At 31 December 2025
147,261
Charge for the year
11,451
At 31 December 2025
124,505
At 31 December 2025
22,756
At 31 December 2024
23,412
Amounts falling due within one year
Accrued income and prepayments
1,900
1,900
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,143
9,125
Taxes and social security
7,897
8,513
Other creditors
10,907
14,065
Loans from directors
2,326
3,532
Deferred income
25,716
16,513
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
2 Ordinary Shares of £1 each
2
2
1 Ordinary A Shares of £1 each
1
1
Skin & Tonic Beauty Salon Limited
Notes to the Accounts
for the year ended 31 December 2025
9
Average number of employees
During the year the average number of employees was 10 (2024: 11).