REGISTERED NUMBER: 14848509 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

MANSCULPT LONDON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A K Kumar

V Kumar

REGISTERED OFFICE:

Harpal House

14 Holyhead Road

Handsworth

Birmingham

West Midlands

B21 0LT

REGISTERED NUMBER:

14848509 (England and Wales)

FIXED ASSETS

Tangible assets

4

63,910

59,648

CURRENT ASSETS

Cash at bank and in hand

10,691

15,888

CREDITORS

Amounts falling due within one year

5

39,512

52,096

NET CURRENT LIABILITIES

(28,821

)

(36,208

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,089

23,440

CAPITAL AND RESERVES

Called up share capital

6

1,000

1,000

Retained earnings

7

34,089

22,440

SHAREHOLDERS' FUNDS

35,089

23,440

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

A K Kumar - Director

1.	STATUTORY INFORMATION

Mansculpt London Limited 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.

Improvements to property

-

2% on cost

Plant and machinery

-

10% on reducing balance

Computer equipment

-

25% on reducing balance

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 5 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 June 2024

25,041

39,009

-

64,050

Additions

-

8,693

600

9,293

At 31 May 2025

25,041

47,702

600

73,343

DEPRECIATION

At 1 June 2024

501

3,901

-

4,402

Charge for year

501

4,380

150

5,031

At 31 May 2025

1,002

8,281

150

9,433

NET BOOK VALUE

At 31 May 2025

24,039

39,421

450

63,910

At 31 May 2024

24,540

35,108

-

59,648

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Trade creditors

857

-

Tax

7,626

-

Social security and other taxes

2,770

448

Pension Ac.

248

-

VAT

26,134

-

Other creditors

477

-

Directors' current accounts

30

51,228

Accrued expenses

1,370

420

39,512

52,096

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/5/25

31/5/24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

7.

RESERVES

Retained

earnings

£

At 1 June 2024

22,440

Profit for the year

39,649

Dividends

(28,000

)

At 31 May 2025

34,089