| REGISTERED NUMBER: |
| Expressions of Beauty Limited |
| Unaudited Financial Statements for the Year Ended 31 October 2025 |
| REGISTERED NUMBER: |
| Expressions of Beauty Limited |
| Unaudited Financial Statements for the Year Ended 31 October 2025 |
| Expressions of Beauty Limited (Registered number: 04506195) |
| Contents of the Financial Statements |
| for the Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Expressions of Beauty Limited |
| Company Information |
| for the Year Ended 31 October 2025 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| Craven House |
| 32 Lee Lane |
| Horwich |
| Bolton |
| Greater Manchester |
| BL6 7BY |
| Expressions of Beauty Limited (Registered number: 04506195) |
| Statement of Financial Position |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| Provisions for liabilities | 10 | ( |
) | ( |
) |
| Net assets |
| Expressions of Beauty Limited (Registered number: 04506195) |
| Statement of Financial Position - continued |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Capital and reserves |
| Called up share capital | 11 |
| Retained earnings |
| Shareholders' funds |
| The directors acknowledge their 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 were approved by the Board of Directors and authorised for issue on |
| Expressions of Beauty Limited (Registered number: 04506195) |
| Notes to the Financial Statements |
| for the Year Ended 31 October 2025 |
| 1. | Statutory information |
| Expressions of Beauty Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the total value, excluding Value Added Tax, of beauty therapy product sales and services provided by the company during the year. |
| Goodwill |
| Amortisation of goodwill has not been provided for by the company as in the opinion of the directors it has an indefinite useful economic life. This accounting policy departs from the requirements of FRS 102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requirements of FRS 102 has not been accounted for. If amortisation had been accounted for the charge for the year would have amounted to £2,500 and the profit for the year reduced accordingly. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Freehold property | - |
| Fixtures and fittings | - |
| Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses. |
| Stocks |
| Stock is measured at cost. |
| Financial instruments |
| The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings. |
| Expressions of Beauty Limited (Registered number: 04506195) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 2. | Accounting policies - continued |
| Taxation |
| The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year. |
| Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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 |
| 4. | Intangible fixed assets |
| Goodwill |
| £ |
| Cost |
| At 1 November 2024 |
| and 31 October 2025 |
| Net book value |
| At 31 October 2025 |
| At 31 October 2024 |
| Expressions of Beauty Limited (Registered number: 04506195) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 5. | Tangible fixed assets |
| Fixtures |
| Freehold | and | Computer |
| property | fittings | equipment | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 November 2024 |
| Additions |
| At 31 October 2025 |
| Depreciation |
| At 1 November 2024 |
| Charge for year |
| At 31 October 2025 |
| Net book value |
| At 31 October 2025 |
| At 31 October 2024 |
| 6. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Expressions of Beauty Limited (Registered number: 04506195) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 8. | Creditors: amounts falling due after more than one year - continued |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 34,664 | 49,926 |
| 9. | Leasing agreements |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| 10. | Provisions for liabilities |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 4,113 | 4,928 |
| Deferred |
| tax |
| £ |
| Balance at 1 November 2024 |
| Credit to Statement of Income and Retained Earnings during year | ( |
) |
| Balance at 31 October 2025 |
| 11. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | 1 | 200 | 200 |