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2024-10-06 SC825032 dpl:GroupUndertakings 2024-10-06 2024-10-06 SC825032 dpl:ParticipatingInterests 2024-10-06 2024-10-06 SC825032 dpl:GroupUndertakings core:ListedExchangeTraded 2024-10-06 2024-10-06 SC825032 core:ListedExchangeTraded 2024-10-06 2024-10-06 SC825032 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-10-06 2024-10-06 SC825032 core:UnlistedNon-exchangeTraded 2024-10-06 2024-10-06 SC825032 core:NetGoodwill 2025-10-31 SC825032 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 SC825032 core:LandBuildings 2025-10-31 SC825032 core:PlantMachinery 2025-10-31 SC825032 core:Vehicles 2025-10-31 SC825032 core:FurnitureFittings 2025-10-31 SC825032 core:OfficeEquipment 2025-10-31 SC825032 core:AfterOneYear 2025-10-31 SC825032 core:WithinOneYear 2025-10-31 SC825032 core:ListedExchangeTraded 2025-10-31 SC825032 core:UnlistedNon-exchangeTraded 2025-10-31 SC825032 core:ShareCapital 2025-10-31 SC825032 core:SharePremium 2025-10-31 SC825032 core:RevaluationReserve 2025-10-31 SC825032 core:OtherReservesSubtotal 2025-10-31 SC825032 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC825032 core:NetGoodwill 2024-10-06 SC825032 core:IntangibleAssetsOtherThanGoodwill 2024-10-06 SC825032 core:LandBuildings 2024-10-06 SC825032 core:PlantMachinery 2024-10-06 SC825032 core:Vehicles 2024-10-06 SC825032 core:FurnitureFittings 2024-10-06 SC825032 core:OfficeEquipment 2024-10-06 SC825032 core:AfterOneYear 2024-10-06 SC825032 core:WithinOneYear 2024-10-06 SC825032 core:ListedExchangeTraded 2024-10-06 SC825032 core:UnlistedNon-exchangeTraded 2024-10-06 SC825032 core:ShareCapital 2024-10-06 SC825032 core:SharePremium 2024-10-06 SC825032 core:RevaluationReserve 2024-10-06 SC825032 core:OtherReservesSubtotal 2024-10-06 SC825032 core:RetainedEarningsAccumulatedLosses 2024-10-06 SC825032 core:NetGoodwill 2024-10-05 SC825032 core:IntangibleAssetsOtherThanGoodwill 2024-10-05 SC825032 core:LandBuildings 2024-10-05 SC825032 core:PlantMachinery 2024-10-05 SC825032 core:Vehicles 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EMERALD AESTHETICS & WELLBEING LTD

Registered Number
SC825032
(Scotland)

Unaudited Financial Statements for the Period ended
31 October 2025

EMERALD AESTHETICS & WELLBEING LTD
Company Information
for the period from 7 October 2024 to 31 October 2025

Director | JOHNSTONE, Sinead

Registered Address | Craigesk House
| Lothian Bridge
| Dalkeith
| EH22 4TP

Registered Number | SC825032 (Scotland)

EMERALD AESTHETICS & WELLBEING LTD
Balance Sheet as at
31 October 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 1,114
|  |  |  | 1,114
Current assets |  |  |  |
Stocks |  | 695 |  |
Cash at bank and on hand |  | 481 |  |
|  | 1,176 |  |
Creditors amounts falling due within one year | 4 | (2,676) |  |
Net current assets (liabilities) |  |  |  | (1,500)
Total assets less current liabilities |  |  |  | (386)
Net assets |  |  |  | (386)
Capital and reserves |  |  |  |
Profit and loss account |  |  |  | (386)
Shareholders' funds |  |  |  | (386)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 3 July 2026, and are signed on its behalf by:
JOHNSTONE, Sinead Director Registered Company No. SC825032

EMERALD AESTHETICS & WELLBEING LTD
Notes to the Financial Statements
for the period ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 25

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 0

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| Additions | 1,485
| At 31 October 25 | 1,485
| Depreciation and impairment
| Charge for year | 371
| At 31 October 25 | 371
| Net book value
| At 31 October 25 | 1,114
| At 06 October 24 | -

4. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other creditors | 1,536
| Accrued liabilities and deferred income | 1,140
| Total | 2,676

5. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| JOHNSTONE, Sinead | 0 |  | 1,773 |  | 236 |  | 1,537
|  | 0 |  | 1,773 |  | 236 |  | 1,537