Registered number: OC439961
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
The Cosmetic Experts LLP
Pages for filing with the Registrar
Registered number: OC439961
The Cosmetic Experts LLP
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 9,078 11,244
9,078 11,244
Current assets
Debtors 37,293 3,278
Cash at bank and in hand 17,413 31,019
54,706 34,297
Creditors: amounts falling due within one year
(480) (480)
Net current assets 54,226 33,817
Total assets less current liabilities 63,304 45,061
NET ASSETS ATTRIBUTABLE TO MEMBERS
63,304 45,061
Represented by:
Loans and other debts due to members
Members' capital classified as a liability 63,304 45,061
63,304 45,061
Members' total interests
Amounts due from members (13,182) -
Loans and other debts due to members 63,304 45,061
50,122 45,061
The LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs for the year ended 30 November 2025.
The members acknowledge their responsibilities to comply with the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 in respect to accounting records and the preparation of financial statements.
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Registered number: OC439961
The Cosmetic Experts LLP
Balance sheet - continued
as at 30 November 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the members and authorised for issue on 5 August 2026 and signed on their behalf by:
Mr M Smith, Designated Member Miss D Del Ciotto, Designated Member
5 August 2026 5 August 2026
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The Cosmetic Experts LLP
Notes to the financial statements
for the year ended 30 November 2025
1 General information
The Cosmetic Experts LLP is a limited liability partnership registered in England and Wales. Its registered number is OC439961. Its registered office is 27 Old Gloucester Street, London, WC1N 3AX. Its principal place of business is 3 Admirals Corner, Victoria Road South, Portsmouth, Hampshire, PO5 2DP.
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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships and the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the members have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the LLP’s ability to continue as a going concern. In making this assessment, the members take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The members consider that the LLP has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Fixtures & fittings - 20% reducing balance
Members' transactions with the LLP
Cash accounting.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
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The Cosmetic Experts LLP
Notes to the financial statements - continued
for the year ended 30 November 2025
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2024 16,375
Additions 103
At 30 November 2025 16,478
Depreciation
At 1 December 2024 5,131
Charge for year 2,269
At 30 November 2025 7,400
Net book value
At 30 November 2025 9,078
At 30 November 2024 11,244
If Fixed assets had not been revalued, Fixed assets would have been included at the following historical cost:
2025 2024
£ £
Cost 10,880 10,880
Accumulated depreciation 2,320 2,320
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