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Company Registration No. 04647798 (England and Wales)
Finishing Touch Clinic Limited Unaudited accounts for the year ended 31 December 2025
Finishing Touch Clinic Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Finishing Touch Clinic Limited Company Information for the year ended 31 December 2025
Director
Susan Routledge
Secretary
Stephen Routledge
Company Number
04647798 (England and Wales)
Registered Office
57 Medomsley Road Consett County Durham DH8 5HQ
Accountants
JK Business Services Ltd Axwel House 2 Westerton Road Broxburn West Lothian EH52 5AU
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Finishing Touch Clinic Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
26,210 
36,200 
Current assets
Inventories
6,551 
11,147 
Debtors
5
39,073 
27,948 
45,624 
39,095 
Creditors: amounts falling due within one year
6
(55,364)
(54,190)
Net current liabilities
(9,740)
(15,095)
Total assets less current liabilities
16,470 
21,105 
Creditors: amounts falling due after more than one year
7
(14,480)
(21,800)
Net assets/(liabilities)
1,990 
(695)
Capital and reserves
Called up share capital
150 
150 
Profit and loss account
1,840 
(845)
Shareholders' funds
1,990 
(695)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 August 2026 and were signed on its behalf by
Susan Routledge Director Company Registration No. 04647798
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Finishing Touch Clinic Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Finishing Touch Clinic Limited is a private company, limited by shares, registered in England and Wales, registration number 04647798. The registered office is 57 Medomsley Road, Consett, County Durham, DH8 5HQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% straight-line
Fixtures & fittings
15% straight-line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Finishing Touch Clinic Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
196,768 
97,827 
294,595 
Additions
707 
- 
707 
At 31 December 2025
197,475 
97,827 
295,302 
Depreciation
At 1 January 2025
160,568 
97,827 
258,395 
Charge for the year
10,697 
- 
10,697 
At 31 December 2025
171,265 
97,827 
269,092 
Net book value
At 31 December 2025
26,210 
- 
26,210 
At 31 December 2024
36,200 
- 
36,200 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
39,073 
27,948 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
13,579 
16,892 
VAT
22,684 
24,880 
Obligations under finance leases and hire purchase contracts
- 
3,090 
Taxes and social security
9,290 
- 
Other creditors
9,811 
9,328 
55,364 
54,190 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
14,480 
21,800 
8
Transactions with related parties
During the year, the company operated a loan account with Beauty Directors Club Limited, a company under common control. The amount due from Beauty Directors Club at the year end was £9,869 (PY: £8,410) and is included within the figure for Other Debtors above. During the year, the company operated a loan account with its director Susan Routledge. At the balance sheet date, the balance due to the company on this loan account was £29,204 (PY: £19,538) This loan is interest-free and has no set repayment date and is included within the figure for Other Debtors above.
9
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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