Registered number: 15711773
Directors' Report and Financial Statements
For The Year Ended 31 December 2025
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Directors' Responsibilities Statement |
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Statement of Comprehensive Income |
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Statement of Financial Position |
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Notes To The Financial Statements |
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L M Newman (appointed 26 September 2025)
S Clayton (appointed 26 September
2025)
Suite 3f1, Glasshouse Congleton Road Nether Alderley Macclesfield
For The Year Ended 31 December 2025
The Directors present their report and the unaudited financial statements for the year ended 31 December 2025.
The Directors who served during the year ended 31 December 2025 and up to the date of this report were:
L M Newman (appointed 26 September 2025)
In preparing this report, the Directors have taken advantage of the small companies exemption provided by section 415A of the Companies Act 2006.
This report was approved by the board and signed on its behalf:
Directors' Responsibilities Statement
For The Year Ended 31 December 2025
The Directors are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the Directors to prepare financial statements for each financial year. Under that law, the Directors have elected to prepare the financial statements in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law, the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.
In preparing these financial statements, the Directors are required to:
select suitable accounting policies for the Company's financial statements and then apply them consistently;
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement of Comprehensive Income
For The Year Ended 31 December 2025
The Company has not traded during the year. During this period, the Company received no income and incurred no expenditure and therefore made neither profit nor loss.
The notes on pages 7 to 9 form part of these financial statements.
Registered number: 15711773
Statement of Financial Position
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Total capital and reserves |
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For the year ending 31 December 2025, the Company was entitled to exemption from audit under section 480
of the Companies Act 2006.
The members have not required the Company to obtain an audit in accordance with section
of the Companies Act 2006.
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.
The Directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006.
The Company's financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf:
The notes on pages 7 to 9 form part of these financial statements.
Notes To The Financial Statements
For The Year Ended 31 December 2025
Currentbody UK Limited is a private company limited by shares and is incorporated in England & Wales under the Companies Act 2006. The address of its registered office is given on the Company Information page.
The principal accounting policies applied in the preparation of these financial statements are set out below.
Basis of preparation of financial statements
The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.
The Company's functional and presentational currency is the Pound Sterling.
The following principal accounting policies have been applied:
Financial assets are initially measured at transaction price, including transaction costs, and subsequently held at cost less accumulated impairment.
Judgements in applying accounting policies and key sources of estimation uncertainty
Preparation of the financial statements requires management to exercise judgement in applying the Company's accounting policies. Estimates and assumptions used in the preparation of the financial statements are continually reviewed and revised as necessary.
In preparing these financial statements, the directors have not made any judgements that materially affect the carrying value of assets and liabilities at the reporting date.
The average monthly number of employees, including directors, during the period was 1.
Notes To The Financial Statements
For The Year Ended 31 December 2025
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Amounts owed by group undertakings |
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Amounts owed by group undertakings are interest free and repayable on demand.
Allotted, called up and fully paid |
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On incorporation, the Company issued 1 Ordinary share at £1 at par.
The Company's capital and reserves are as follows:
Called up share capital represents the nominal value of the shares issued.
Notes To The Financial Statements
For The Year Ended 31 December 2025
The immediate parent undertaking is The Beauty Tech Group Trading Limited , a company incorporated in England and Wales. Its registered office is Suite 3f1, Glasshouse, Congleton Road, Nether Alderley, Macclesfield, Cheshire, United Kingdom, SK10 4ZE.
The ultimate parent undertaking is The Beauty Tech Group plc, a public limited company registered in England and Wales. The Beauty Tech Group plc was incorporated on 29 July 2025 and was inserted above the existing group structure on 3 October 2025 as part of a pre-IPO group reorganisation undertaken in connection with the admission of The Beauty Tech Group plc to the Main Market of the London Stock Exchange on 8 October 2025.
The Beauty Tech Group plc is the parent of the largest and smallest group for which consolidated financial statements are drawn up that incorporate this entity and copies can be obtained from its registered office at Suite 3f1, Glasshouse, Congleton Road, Nether Alderley, Macclesfield, Cheshire, United Kingdom, SK10 4ZE.
No single shareholder has the ability to control The Beauty Tech Group plc and, accordingly, the Directors consider there to be no ultimate controlling party.