REGISTERED NUMBER: 11780172 (England and Wales)

LISA ELDRIDGE BEAUTY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms L Eldridge

REGISTERED OFFICE:

3rd Floor, Marlborough House

298 Regents Park Road

Finchley

London

N3 2SZ

REGISTERED NUMBER:

11780172 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

3rd Floor

Marlborough House

298 Regents Park Road

Finchley

London

N3 2SZ

FIXED ASSETS

Tangible assets

4

851,639

711,565

Investments

5

806

806

852,445

712,371

CURRENT ASSETS

Stocks

6

5,014,949

5,012,805

Debtors

7

3,525,084

3,156,852

Cash at bank

1,859,640

1,318,626

10,399,673

9,488,283

CREDITORS

Amounts falling due within one year

8

1,948,040

1,462,251

NET CURRENT ASSETS

8,451,633

8,026,032

TOTAL ASSETS LESS CURRENT LIABILITIES

9,304,078

8,738,403

PROVISIONS FOR LIABILITIES

9

211,986

177,891

NET ASSETS

9,092,092

8,560,512

CAPITAL AND RESERVES

Called up share capital

10

209

209

Share premium

1,324,937

1,324,937

Retained earnings

7,766,946

7,235,366

SHAREHOLDERS' FUNDS

9,092,092

8,560,512

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

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

Ms L Eldridge - Director

1.	STATUTORY INFORMATION

Lisa Eldridge Beauty Ltd 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.

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.

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 etc

-

25% on cost and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

425,446

769,855

56,035

1,251,336

Additions

140,737

413,254

9,030

563,021

Disposals

-

(144,792

)

-

(144,792

)

At 31 December 2025

566,183

1,038,317

65,065

1,669,565

DEPRECIATION

At 1 January 2025

287,833

224,575

27,363

539,771

Charge for year

105,184

239,633

9,426

354,243

Eliminated on disposal

-

(76,088

)

-

(76,088

)

At 31 December 2025

393,017

388,120

36,789

817,926

NET BOOK VALUE

At 31 December 2025

173,166

650,197

28,276

851,639

At 31 December 2024

137,613

545,280

28,672

711,565

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

806

NET BOOK VALUE

At 31 December 2025

806

At 31 December 2024

806

6.

STOCKS

2025

2024

£

£

Stocks

3,939,116

4,268,478

Work-in-progress

1,075,833

744,327

5,014,949

5,012,805

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,131,612

1,455,829

Other debtors

2,199,680

1,531,475

Prepayments and accrued income

193,792

169,548

3,525,084

3,156,852

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,315,945

1,071,089

Tax

138,871

-

Social security and other taxes

41,506

36,945

VAT

390,543

256,898

Other creditors

26,004

58,307

Directors' current accounts

2,785

2,785

Accruals and deferred income

32,386

36,227

1,948,040

1,462,251

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

211,986

177,891

Deferred

tax

£

Balance at 1 January 2025

177,891

Provided during year

34,095

Balance at 31 December 2025

211,986

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

209,435

Ordinary

0.01p

209

209

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed an amount of £819 (31.12.2024: nil) by Lili Productions Ltd and £2,198,861 (31.12.2024: £1,531,474) by Lisa Eldridge Beauty INC, a company related by virtue of the fact that it is under common control.