REGISTERED NUMBER: 13893460 (England and Wales)

S.L.A Beauty Treatments Limited

Unaudited Financial Statements

for the Period 1 January 2025 to 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss SL Adams

REGISTERED OFFICE:

Bank House

Upphall Lane

Priest Hutton

CARNFORTH

Lancashire

LA6 1JL

REGISTERED NUMBER:

13893460 (England and Wales)

ACCOUNTANTS:

McMillan & Co LLP

Chartered Accountants

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

FIXED ASSETS

Tangible assets

4

-

1,063

CURRENT ASSETS

Stocks

-

160

Cash at bank and in hand

-

266

-

426

CREDITORS

Amounts falling due within one year

5

-

675

NET CURRENT LIABILITIES

-

(249

)

TOTAL ASSETS LESS CURRENT LIABILITIES

-

814

CREDITORS

Amounts falling due after more than one year

6

-

5,500

NET LIABILITIES

-

(4,686

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(100

)

(4,786

)

SHAREHOLDERS' FUNDS

-

(4,686

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 September 2026 and were signed by:

Miss SL Adams - Director

1.	STATUTORY INFORMATION

S.L.A Beauty Treatments 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 (£).

The amounts in the financial statements have been rounded to the nearest £1.

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.

Going Concern

The accounts have been prepared on the break up basis as the director does not consider the company to be a going concern due to the cessation of trade. Fixed and current assets have been written down to their estimated net realisable values.

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.

Plant and machinery

-

20% on reducing balance

Computer equipment

-

20% 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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

2,000

539

2,539

Disposals

(2,000

)

(539

)

(2,539

)

At 31 March 2026

-

-

-

DEPRECIATION

At 1 January 2025

1,162

314

1,476

Charge for period

838

225

1,063

Eliminated on disposal

(2,000

)

(539

)

(2,539

)

At 31 March 2026

-

-

-

NET BOOK VALUE

At 31 March 2026

-

-

-

At 31 December 2024

838

225

1,063

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Directors' current accounts

-

52

Accrued expenses

-

623

-

675

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2024

£

£

Other creditors

-

5,500

7.	RELATED PARTY DISCLOSURES

In the opinion of the directors the company is controlled by Miss SL Adams.