Sarah Chapman Skinesis Clinic Ltd

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

Registered number: 06123148

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		61,035		117,593

			61,035		117,593
CURRENT ASSETS
Stocks		152,015		150,657
Debtors	5	351,316		269,226
Cash at bank and in hand		1,865,906		1,300,976

		2,369,237		1,720,859
Creditors: Amounts Falling Due Within One Year	6	(774,444 )		(491,798 )

NET CURRENT ASSETS (LIABILITIES)			1,594,793		1,229,061

TOTAL ASSETS LESS CURRENT LIABILITIES			1,655,828		1,346,654

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,259 )		(29,398 )

NET ASSETS			1,640,569		1,317,256

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			1,640,469		1,317,156

SHAREHOLDERS' FUNDS			1,640,569		1,317,256

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Sarah Chapman Skinesis Clinic Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 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 her 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

Ms Sarah Chapman

Director

19th November 2025

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

1. General Information

Sarah Chapman Skinesis Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06123148 . The registered office is 2nd Floor, 59 Markham Street, Chelsea, London, SW3 3NR.

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.

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 represents sales to external customers at invoiced amounts less value added tax or local taxes on sales.

2.3. 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:

Leasehold	5 & 9 years on a straight line basis
Plant & Machinery	3 years on a straights line basis
Fixtures & Fittings	5 years on a straight line basis
Computer Equipment	3 years on a straight line basis

2.4. Stocks and Work in Progress

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 stocks.

2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Sarah Chapman Skinesis Clinic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was:30 30 (2024: 29)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 March 2024	392,783	865,169	1,257,952
Additions	-	8,927	8,927

As at 28 February 2025	392,783	874,096	1,266,879

Depreciation
As at 1 March 2024	364,015	776,344	1,140,359
Provided during the period	11,291	54,194	65,485

As at 28 February 2025	375,306	830,538	1,205,844

Net Book Value
As at 28 February 2025	17,477	43,558	61,035

As at 1 March 2024	28,768	88,825	117,593

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	679	300
Other debtors	176,201	96,116

	176,880	96,416
Due after more than one year
Other debtors	174,436	172,810

	351,316	269,226

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	225,789	177,426
Amounts owed to participating interests	29,219	(72,685 )
Other creditors	228,188	231,915
Taxation and social security	291,248	155,142

	774,444	491,798

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Sarah Chapman Skinesis Clinic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

7. Related Party Transactions

During the year a loan was provided between the company and Sarah Chapman Ltd, a company under the common control of Ms S Chapman.

At the end of the period, the amount due to be paid to the company was £870,000 (2024: £870,000)

The loan is repayable on demand and interest free.

During the year the company made sales to Sarah Chapman Ltd of £3,188 (2024: £2,671) and recieved goods and services from the same of £546,906 (2024: £751,697). At the end of the period, the amount included within Debtors is £NIL (2024: £NIL). The amount included within Creditors is 95,223 (2024:£NIL).

During the year, the company provided a loan to the parent of Ms S Chapman. The loan was fully repaid before the year end, and the balance outstanding at the reporting date was £NIL (2024: £43,039)

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