REGISTERED NUMBER: 12926473 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Eman Beauty Lab Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms C Simion

REGISTERED OFFICE:

319b Walton Road

West Molesey

KT8 2QG

REGISTERED NUMBER:

12926473 (England and Wales)

ACCOUNTANTS:

Accord Accountants

132 Winchester Rd

Chandler's Ford

Eastleigh

SO53 2DS

FIXED ASSETS

Tangible assets

4

-

114,911

CURRENT ASSETS

Cash at bank

108

108

NET CURRENT ASSETS

108

108

TOTAL ASSETS LESS CURRENT LIABILITIES

108

115,019

CREDITORS

Amounts falling due after more than one year

5

163,742

278,653

NET LIABILITIES

(163,634

)

(163,634

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(163,734

)

(163,734

)

SHAREHOLDERS' FUNDS

(163,634

)

(163,634

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 26 October 2026 and were signed by:

Ms C Simion - Director

1.	STATUTORY INFORMATION

Eman Beauty Lab 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The Company's financial statements are prepared on a going concern basis and the director will continue to give financial support to the company for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

leasehold

machinery

improvements

etc

Totals

£

£

£

COST

At 1 February 2025

100,000

78,749

178,749

Disposals

(83,333

)

(31,578

)

(114,911

)

At 31 January 2026

16,667

47,171

63,838

DEPRECIATION

At 1 February 2025

and 31 January 2026

16,667

47,171

63,838

NET BOOK VALUE

At 31 January 2026

-

-

-

At 31 January 2025

83,333

31,578

114,911

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Other creditors

163,742

278,653

Including in other creditors is an amount owed to the director of £163,742 (2025 £278,653).