Time for Beauty Limited


Director	Cindy Lohan


Registered Address	9 Leamington Road
	Reddish
	Stockport
	SK5 6BD


Registered Number	08692968 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		119		159
Tangible assets	4		20,407		25,146
			20,526		25,305
Current assets
Stocks	5	6,049		7,247
Debtors	6	3,709		9,666
Cash at bank and on hand		2,048		2,911
		11,806		19,824
Creditors amounts falling due within one year	7	(17,628)		(22,490)
Net current assets (liabilities)			(5,822)		(2,666)
Total assets less current liabilities			14,704		22,639
Creditors amounts falling due after one year	8		(16,504)		(18,542)
Provisions for liabilities	10		(2,574)		(3,203)
Net assets			(4,374)		894
Capital and reserves
Called up share capital			100		100
Profit and loss account			(4,474)		794
Shareholders' funds			(4,374)		894

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 June 2026, and are signed on its behalf by:

Cindy Lohan
Director
Registered Company No. 08692968

Time for Beauty Limited

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Website Costs 25% Reducing Balance Basis

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	15
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		4

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 October 24	2,120	2,120
At 30 September 25	2,120	2,120
Amortisation and impairment
At 01 October 24	1,961	1,961
Charge for year	40	40
At 30 September 25	2,001	2,001
Net book value
At 30 September 25	119	119
At 30 September 24	159	159

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	51,115	19,295	694	71,104
Additions	-	-	1,003	1,003
At 30 September 25	51,115	19,295	1,697	72,107
Depreciation and impairment
At 01 October 24	34,264	11,364	330	45,958
Charge for year	4,213	1,190	339	5,742
At 30 September 25	38,477	12,554	669	51,700
Net book value
At 30 September 25	12,638	6,741	1,028	20,407
At 30 September 24	16,851	7,931	364	25,146

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	6,049	7,247
Total	6,049	7,247

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	144	9,000
Prepayments and accrued income	3,565	666
Total	3,709	9,666

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	9,154	7,061
Bank borrowings and overdrafts	3,906	1,878
Taxation and social security	2,633	6,534
Finance lease and HP contracts	-	3,170
Other creditors	1,352	1,173
Accrued liabilities and deferred income	583	2,674
Total	17,628	22,490


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	16,504	18,542
Total	16,504	18,542

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	-		3,170

10.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,574	3,203
Total	2,574	3,203