IRIS Accounts Production v26.1.10.61 03399945 director 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03399945 2024-12-31 03399945 2025-12-31 03399945 2025-01-01 2025-12-31 03399945 2023-12-31 03399945 2024-01-01 2024-12-31 03399945 2024-12-31 03399945 ns15:EnglandWales 2025-01-01 2025-12-31 03399945 ns14:PoundSterling 2025-01-01 2025-12-31 03399945 ns10:Director1 2025-01-01 2025-12-31 03399945 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03399945 ns10:SmallEntities 2025-01-01 2025-12-31 03399945 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03399945 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 03399945 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03399945 ns10:FullAccounts 2025-01-01 2025-12-31 03399945 ns10:CompanySecretary1 2025-01-01 2025-12-31 03399945 ns10:RegisteredOffice 2025-01-01 2025-12-31 03399945 ns5:CurrentFinancialInstruments 2025-12-31 03399945 ns5:CurrentFinancialInstruments 2024-12-31 03399945 ns5:Non-currentFinancialInstruments 2025-12-31 03399945 ns5:Non-currentFinancialInstruments 2024-12-31 03399945 ns5:ShareCapital 2025-12-31 03399945 ns5:ShareCapital 2024-12-31 03399945 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-12-31 03399945 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 03399945 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 03399945 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 03399945 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 03399945 ns5:PlantMachinery 2025-01-01 2025-12-31 03399945 ns5:FurnitureFittings 2025-01-01 2025-12-31 03399945 ns5:ComputerEquipment 2025-01-01 2025-12-31 03399945 ns5:LandBuildings 2024-12-31 03399945 ns5:LeaseholdImprovements 2024-12-31 03399945 ns5:PlantMachinery 2024-12-31 03399945 ns5:LandBuildings 2025-01-01 2025-12-31 03399945 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 03399945 ns5:LandBuildings 2025-12-31 03399945 ns5:LeaseholdImprovements 2025-12-31 03399945 ns5:PlantMachinery 2025-12-31 03399945 ns5:LandBuildings 2024-12-31 03399945 ns5:LeaseholdImprovements 2024-12-31 03399945 ns5:PlantMachinery 2024-12-31 03399945 ns5:FurnitureFittings 2024-12-31 03399945 ns5:ComputerEquipment 2024-12-31 03399945 ns5:FurnitureFittings 2025-12-31 03399945 ns5:ComputerEquipment 2025-12-31 03399945 ns5:FurnitureFittings 2024-12-31 03399945 ns5:ComputerEquipment 2024-12-31 03399945 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 03399945 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 03399945 ns5:Secured 2025-12-31 03399945 ns5:Secured 2024-12-31 03399945 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 03399945 ns10:Director1 1 2024-12-31 03399945 ns10:Director1 1 2023-12-31 03399945 ns10:Director1 1 2025-01-01 2025-12-31 03399945 ns10:Director1 1 2024-01-01 2024-12-31 03399945 ns10:Director1 1 2025-12-31 03399945 ns10:Director1 1 2024-12-31

REGISTERED NUMBER: 03399945 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

IN LINE HEALTH AND BEAUTY LIMITED

IN LINE HEALTH AND BEAUTY LIMITED (REGISTERED NUMBER: 03399945) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| IN LINE HEALTH AND BEAUTY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | Mr C M Cain

| SECRETARY: | Mrs A Cain

| REGISTERED OFFICE: | BCL House

| 2 Pavilion Business Park

| Royds Hall Road

| LEEDS

| West Yorkshire

| LS12 6AJ

| REGISTERED NUMBER: | 03399945 (England and Wales)

| ACCOUNTANTS: | SMH BCL Accountants Ltd

| 2, Pavilion Business Park

| Royds Hall Road

| Lower Wortley

| Leeds

| LS12 6AJ

IN LINE HEALTH AND BEAUTY LIMITED (REGISTERED NUMBER: 03399945) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,209,453 |  | 2,284,098 |  |

CURRENT ASSETS

Stocks | 546,190 |  | 586,844 |  |

Debtors | 5 | 254,839 |  | 121,065 |  |

Cash at bank and in hand | 521,725 |  | 576,176 |  |

1,322,754 |  | 1,284,085 |  |

CREDITORS

Amounts falling due within one year | 6 | (368,523 | ) | (298,105 | ) |

NET CURRENT ASSETS | 954,231 |  | 985,980 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,163,684 |  | 3,270,078 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (6,499 | ) | (19,235 | ) |

PROVISIONS FOR LIABILITIES | (298,046 | ) | (302,821 | ) |

NET ASSETS | 2,859,139 |  | 2,948,022 |  |

IN LINE HEALTH AND BEAUTY LIMITED (REGISTERED NUMBER: 03399945) |

BALANCE SHEET - continued

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Fair value reserve | 9 | 1,110,609 |  | 1,110,609 |  |

Retained earnings | 1,747,530 |  | 1,836,413 |  |

SHAREHOLDERS' FUNDS | 2,859,139 |  | 2,948,022 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

Mr C M Cain - Director

IN LINE HEALTH AND BEAUTY LIMITED (REGISTERED NUMBER: 03399945) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| In Line Health and Beauty Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Changes in accounting policies

| The company changed it's accounting policy for freehold property from the cost model to the revaluation model in the prior period. Management consider that the revaluation model provides more reliable and relevant information on the value of these assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 10% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

IN LINE HEALTH AND BEAUTY LIMITED (REGISTERED NUMBER: 03399945) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 17 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 2,000,000 |  | 10,175 |  | 722,162 |  |

| Additions | - |  | - |  | - |  |

| At 31 December 2025 | 2,000,000 |  | 10,175 |  | 722,162 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 1,378 |  | 521,122 |  |

| Charge for year | 40,000 |  | 204 |  | 20,104 |  |

| At 31 December 2025 | 40,000 |  | 1,582 |  | 541,226 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,960,000 |  | 8,593 |  | 180,936 |  |

| At 31 December 2024 | 2,000,000 |  | 8,797 |  | 201,040 |  |

IN LINE HEALTH AND BEAUTY LIMITED (REGISTERED NUMBER: 03399945) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 215,602 |  | 72,791 |  | 3,020,730 |  |

| Additions | - |  | 1,876 |  | 1,876 |  |

| At 31 December 2025 | 215,602 |  | 74,667 |  | 3,022,606 |  |

| DEPRECIATION

| At 1 January 2025 | 161,392 |  | 52,740 |  | 736,632 |  |

| Charge for year | 10,843 |  | 5,370 |  | 76,521 |  |

| At 31 December 2025 | 172,235 |  | 58,110 |  | 813,153 |  |

| NET BOOK VALUE

| At 31 December 2025 | 43,367 |  | 16,557 |  | 2,209,453 |  |

| At 31 December 2024 | 54,210 |  | 20,051 |  | 2,284,098 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| Valuation in 2024 | 1,153,895 |  | - |  | - |  |

| Cost | 846,105 |  | 10,175 |  | 722,162 |  |

2,000,000 |  | 10,175 |  | 722,162 |  |

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Valuation in 2024 | - |  | - |  | 1,153,895 |  |

| Cost | 215,602 |  | 74,667 |  | 1,868,711 |  |

215,602 |  | 74,667 |  | 3,022,606 |  |

| If freehold property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 846,105 |  | 846,105 |  |

| Aggregate depreciation | 234,150 |  | 217,227 |  |

| Freehold property was valued on an open market basis on 31 December 2025 by the directors .

IN LINE HEALTH AND BEAUTY LIMITED (REGISTERED NUMBER: 03399945) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 216,021 |  | 90,606 |  |

| Other debtors | 38,818 |  | 30,459 |  |

254,839 |  | 121,065 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 14,167 |  | 18,016 |  |

| Trade creditors | 228,888 |  | 116,010 |  |

| Taxation and social security | 74,359 |  | 24,408 |  |

| Other creditors | 51,109 |  | 139,671 |  |

368,523 |  | 298,105 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 6,499 |  | 19,235 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 20,666 |  | 37,251 |  |

| Bank loans are secured by way of fixed and floating charges over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

| The Bounce Back Loan is excluded from secured borrowings as it is unsecured.

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 1,110,609 |  |

IN LINE HEALTH AND BEAUTY LIMITED (REGISTERED NUMBER: 03399945) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Mr C M Cain

| Balance outstanding at start of year | (350 | ) | (812 | ) |

| Amounts advanced | 78,603 |  | 76,462 |  |

| Amounts repaid | (62,200 | ) | (76,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 16,053 |  | (350 | ) |