UBEAUTY CLINIC LTD

UBEAUTY CLINIC LTD
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

UBEAUTY CLINIC LTD Accountants' Report For the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of UBEAUTY CLINIC LTD for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of UBEAUTY CLINIC LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of UBEAUTY CLINIC LTD and state those matters that we have agreed to state to the Board of Directors of UBEAUTY CLINIC LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than UBEAUTY CLINIC LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that UBEAUTY CLINIC LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of UBEAUTY CLINIC LTD . You consider that UBEAUTY CLINIC LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of UBEAUTY CLINIC LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... M Ahmed & Co Accountants Ltd Chartered Accountants 83 Park Road Nottingham NG9 4DE 14 September 2026 1

UBEAUTY CLINIC LTD
Accountants' Report
For the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of UBEAUTY CLINIC LTD for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of UBEAUTY CLINIC LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of UBEAUTY CLINIC LTD and state those matters that we have agreed to state to the Board of Directors of UBEAUTY CLINIC LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than UBEAUTY CLINIC LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that UBEAUTY CLINIC LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of UBEAUTY CLINIC LTD . You consider that UBEAUTY CLINIC LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of UBEAUTY CLINIC LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
M Ahmed & Co Accountants Ltd
Chartered Accountants
83 Park Road
Nottingham
NG9 4DE
14 September 2026

1

UBEAUTY CLINIC LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	35,913	44,892
		35,913	44,892
Current assets
Stocks		6,500	6,500
Debtors		5,501	0
Cash at bank and in hand		8,648	6,053
		20,649	12,553
Creditors: amount falling due within one year		(178,155)	(159,281)
Net current assets		(157,506)	(146,728)

Total assets less current liabilities		(121,593)	(101,836)
Net assets		(121,593)	(101,836)

Capital and reserves
Called up share capital		39,688	75,002
Share Premium Account		0	(35,314)
Profit and loss account		(161,281)	(141,524)
Shareholders' funds		(121,593)	(101,836)

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 14 September 2026 and were signed by:

-------------------------------
Shiyi MAO
Director

2

UBEAUTY CLINIC LTD
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

UBEAUTY CLINIC LTD is a private company, limited by shares, registered in England and Wales, registration number 14474209, registration address 91 Upper Parliament Street, Nottingham, NG1 6LA.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors 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 directors consider that the company 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.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 January 2025	28,940	40,641	69,581
Additions	-	-	-
Disposals	-	-	-
At 31 December 2025	28,940	40,641	69,581
Depreciation
At 01 January 2025	10,058	14,631	24,689
Charge for year	3,777	5,202	8,979
On disposals	-	-	-
At 31 December 2025	13,835	19,833	33,668
Net book values
Closing balance as at 31 December 2025	15,105	20,808	35,913
Opening balance as at 01 January 2025	18,882	26,010	44,892

3

Registered Number: 14474209
England and Wales
UBEAUTY CLINIC LTD

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025