Ego Cosmetics Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10562380

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		144,000		160,000
Tangible Assets	5		196,409		233,596

			340,409		393,596
CURRENT ASSETS
Debtors	6	201,375		205,321
Cash at bank and in hand		156,773		191,010

		358,148		396,331
Creditors: Amounts Falling Due Within One Year	7	(106,918 )		(83,644 )

NET CURRENT ASSETS (LIABILITIES)			251,230		312,687

TOTAL ASSETS LESS CURRENT LIABILITIES			591,639		706,283

Creditors: Amounts Falling Due After More Than One Year	8		(204,697 )		(281,290 )

NET ASSETS			386,942		424,993

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			386,940		424,991

SHAREHOLDERS' FUNDS			386,942		424,993

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Ego Cosmetics Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 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.

On behalf of the board

Dr Shahin Attariani

Director

17/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Ego Cosmetics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10562380 . The registered office is 11-13 Strutton Ground, London, London, SW1P 2HY.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between the amount paid on the acquisition of a business and the fair value of the separable net assets acquired. Goodwill is measured at cost less accumulated amortisation and any accumulated impairment losses. It is amortised to the profit and loss account on a straight-line basis over its estimated useful economic life of 10 years. Where there are indicators of impairment, the carrying amount is reviewed and any impairment loss is charged to the profit and loss account.

2.4. 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:

Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Ego Cosmetics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. 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.

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: 13 (2025: 13)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	160,000

As at 31 January 2026	160,000

Amortisation
As at 1 February 2025	-
Provided during the period	16,000

As at 31 January 2026	16,000

Net Book Value
As at 31 January 2026	144,000

As at 1 February 2025	160,000

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Ego Cosmetics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	352,489	107,125	132,569	13,605	605,788
Additions	3,292	-	-	-	3,292

As at 31 January 2026	355,781	107,125	132,569	13,605	609,080

Depreciation
As at 1 February 2025	228,112	36,840	96,250	10,990	372,192
Provided during the period	25,534	7,028	7,264	653	40,479

As at 31 January 2026	253,646	43,868	103,514	11,643	412,671

Net Book Value
As at 31 January 2026	102,135	63,257	29,055	1,962	196,409

As at 1 February 2025	124,377	70,285	36,319	2,615	233,596

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	4,494	8,440
Amounts owed by participating interests	196,881	196,881

	201,375	205,321

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	800	823
Bank loans and overdrafts	34,684	-
Other creditors	37,191	19,954
Taxation and social security	34,243	62,867

	106,918	83,644

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	39,250	48,786
Bank loans	165,447	232,504

	204,697	281,290

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Ego Cosmetics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	4,758	14,294
Later than five years	34,492	34,492

	39,250	48,786

	39,250	48,786

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

11. Related Party Transactions

At the year end, Chelsea & Westminster Estates Ltd owed the company £196,881 (2025: £196,881). The loan is unsecured, interest free and repayable on demand.

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