Genus Treatments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05193128

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		14,621		12,647
Tangible Assets	5		2,162		2,138

			16,783		14,785
CURRENT ASSETS
Stocks		584		629
Debtors	6	5,516		5,723
Cash at bank and in hand		2,881		3,026

		8,981		9,378
Creditors: Amounts Falling Due Within One Year	7	(14,813 )		(16,716 )

NET CURRENT ASSETS (LIABILITIES)			(5,832 )		(7,338 )

TOTAL ASSETS LESS CURRENT LIABILITIES			10,951		7,447

NET ASSETS			10,951		7,447

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			10,950		7,446

SHAREHOLDERS' FUNDS			10,951		7,447

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Genus Treatments Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 18 September 2026 and were signed on its behalf by:

Mr B C Brown

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Genus Treatments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05193128 . The registered office and principal place of business is 9 Kenwood Park, Weybridge, Surrey, KT13 0HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents sales commissions receivable together with miscellaneous sales of product net of VAT accounted for under the flat rate scheme.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Purchased goodwill paid on the acquisition of a business is stated at cost and amortised to the profit and loss account over its estimated economic life.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets represent capitalised franchise area fees paid to acquire the rights to an area.

These fees are amortised to the profit and loss account on a straight line basis over 5 years.

2.5. Research and Development

Intangible development costs are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured.

Capitalised development costs represent costs incurred in the development of new products.

Such costs are capitalised until such time as the new products are released to market and start generating income at which point the accumulated capitalised costs are written off to profit and loss over a period to be determined once the commercial viability and life of the products have been determined.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Workshop plant & equipment	25% per annum reducing balance
Motor Vehicles	25% per annum reducing balance
Office furniture & equipment	25% per annum reducing balance

2.7. Stocks and Work in Progress

Stocks of finished goods product are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

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Genus Treatments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

No provision for deferred tax has been made in these financial statements as, in the opinion of the director, any such provision would not be material.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Intangible Assets

	Goodwill	Area Franchise Costs	Development Costs	Total
	£	£	£	£
Cost
As at 1 July 2025	133,672	52,643	12,647	198,962
Additions	-	-	1,974	1,974

As at 30 June 2026	133,672	52,643	14,621	200,936

Amortisation
As at 1 July 2025	133,672	52,643	-	186,315

As at 30 June 2026	133,672	52,643	-	186,315

Net Book Value
As at 30 June 2026	-	-	14,621	14,621

As at 1 July 2025	-	-	12,647	12,647

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Genus Treatments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

5. Tangible Assets

	Workshop plant & equipment	Motor Vehicles	Office furniture & equipment	Total
	£	£	£	£
Cost
As at 1 July 2025	2,160	10,580	4,019	16,759
Additions	743	-	-	743

As at 30 June 2026	2,903	10,580	4,019	17,502

Depreciation
As at 1 July 2025	945	10,500	3,176	14,621
Provided during the period	489	20	210	719

As at 30 June 2026	1,434	10,520	3,386	15,340

Net Book Value
As at 30 June 2026	1,469	60	633	2,162

As at 1 July 2025	1,215	80	843	2,138

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	5,516	5,723

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	1,250
CBIL loan due < 1 year	-	4,585
Other creditors	5,392	2,479
Taxation and social security	9,421	8,402

	14,813	16,716

Other creditors includes a loan owing to the director of £3,442 (2025 £1,639)

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1 Ordinary Share of £ 1 each	1	1

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