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11. SHARE PREMIUM ACCOUNT

Share premium account

06633457falseProvision of beauty and non-surgical treatments2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-12-31http://www.companieshouse.gov.uk/pt:SharePremium2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:Director22025-01-012025-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-12-31http://www.companieshouse.gov.uk/pt:SharePremium2025-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:PatentsTrademarksLicencesConcessionsSimilar2025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-01-012025-12-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 06633457






EPILIUM & SKIN LTD


ACCOUNTS

FOR THE YEAR ENDED 31/12/2025
























Prepared By:
Euro Accounting Ltd
25 Station Road
Birmingham
B14 7SR


ACCOUNTS
FOR THE YEAR ENDED 31/12/2025





DIRECTORS
Antoni Calmon (Resigned on 6 May 2026)
Jean Paul Lauer (Appointed on 6 May 2026)


REGISTERED OFFICE
25-27 George Street
London
W1U 3QA


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06633457



ACCOUNTANTS
Euro Accounting Ltd
25 Station Road
Birmingham
B14 7SR


ACCOUNTS
FOR THEYEARENDED31/12/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	4		83,805		112,846

CURRENT ASSETS
Stock		45,000		48,535
Debtors	6	124,917		177,461
Cash at bank and in hand		142,098		114,411
		312,015		340,407
CREDITORS: Amounts falling due within one year	7	488,200		715,436
NET CURRENT LIABILITIES			(176,185)		(375,029)
TOTAL ASSETS LESS CURRENT LIABILITIES			(92,380)		(262,183)


CREDITORS: Amounts falling due after more than one year	8		436,467		434,923



NET LIABILITIES			(528,847)		(697,106)

CAPITAL AND RESERVES

Called up share capital	10		1,000		1,000
Share premium account	11		84,290		84,290
Profit and loss account			(614,137)		(782,396)
SHAREHOLDERS' FUNDS			(528,847)		(697,106)

For the year ending 31/12/2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 10/06/2026 and signed on their behalf by



.............................
Jean Paul Lauer (Appointed on 6 May 2026)
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Long Leasehold Properties		straight line 10%
Plant and Machinery		reducing balance 25%
Fixtures and Fittings		reducing balance 25%
Equipment		straight line 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.




3. INTANGIBLE FIXED ASSETS


	Website Development	Total
	£	£
Cost
At 01/01/2025	16,590	16,590
At 31/12/2025	16,590	16,590
Depreciation
At 01/01/2025	16,590	16,590
At 31/12/2025	16,590	16,590
Net Book Amounts
At 31/12/2025	-	-




4. TANGIBLE FIXED ASSETS

	Long Leasehold	Plant and	Fixtures
	Properties	Machinery	and Fittings	Equipment	Total
	£	£	£	£	£
Cost
At 01/01/2025	268,371	303,356	115,037	21,343	708,107
Additions	-	-	1,467	942	2,409
At 31/12/2025	268,371	303,356	116,504	22,285	710,516
Depreciation
At 01/01/2025	205,843	270,902	100,105	18,410	595,260
For the year	17,869	8,114	4,100	1,368	31,451
At 31/12/2025	223,712	279,016	104,205	19,778	626,711
Net Book Amounts
At 31/12/2025	44,659	24,340	12,299	2,507	83,805
At 31/12/2024	62,528	32,454	14,932	2,933	112,847




5. STOCK	2025	2024
	£	£
Stock comprises:

Stocks of finished goods	45,000	48,535
	45,000	48,535




6. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
PAYE control	303	-
Other debtors	70,564	70,564
Prepayments	44,978	35,147
Deferred taxation	9,072	71,750
	124,917	177,461




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
VAT	42,744	7,741
PAYE control	-	695
Directors current account	2,848	1,476
Other Borrowings	286,539	286,539
Bank loans and overdrafts	5,830	10,000
Trade creditors	37,398	20,774
Other creditors	111,583	78,172
Pension schemes	452	-
Accruals	806	310,039
	488,200	715,436




8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans and overdrafts	-	5,830
Other creditors	436,467	429,093
	436,467	434,923




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	2	2




10. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
1000 Ordinary shares of £1 each	1000	1000
	1,000	1,000




9. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	(9,072)	(71,750)