Hirons will set up each business venture in a separate company. So there will be a company behind 'Caroline Hirons, skin influencer', and 'Skin Rocks'. She may have other companies. She'll pay tax on the declared profits of each company, and equally if any business venture tanks, that company can be quietly wound up, without affecting her other businesses.
She obviously hopes to flog SR at some point, which is why it doesn't have her name on it (eg Bobbi Brown set up her eponymous company producing make up, built the business then flogged it, but she also lost the right to use her name commercially, hence her calling her next venture 'Jones Road').
It's never quite clear whether the company employing the staff is SR or CH, but there will be agreements in place to allow the staff of one to work for the other (eg a SR 'scientist' being part of the CH team which comes up with the kits).
SR doesn't have it's own labs or development chemists, so it will be buying off the shelf formulas from the manufacturers. The formulas are costed to different levels, and are selected to meet the needs of the chosen demographic based on the cost plus profit that demographic will support. So in Hirons case, she's targeting women in their late thirties plus, so she'll be looking for 'anti-aging' ingredients, but these women have a lot of money to spend so the formulas will have to feel like any other high-end product (just feel, mind you, they don't have to perform like one). A bit of limited customisation will be thrown in (eg, tinting the cream pink or yellow, adding fragrance), so her product won't look like anything else on the market (even if other products use exactly the same base formula) and will feel like her range (eg all having same scent). The profit margin on skincare is huge - I reckon at the moment better even than food. As a side note, I notice there has been a huge shift from natural ingredients and fragrances back to scientific sounding chemical formulas on the basis of performance. That's not accidental, it's because lab produced ingredients will be cheaper, more consistent and easier to produce than essential oils which rely on good weather etc.
The kits are CH - she's using her audience to attract brands who aim their products at the demographic which follow her. The products are supplied at a huge discount (maybe even free as loss leaders, in some cases). Being able to bung a few SR products into the kits is great for SR 'sales' figures (so they can report things like 'every two minutes someone buys a SR cream' or 'the SR cleanser is the most purchased by AB1 consumers over forty') - those claims are then used as the basis for industry award applications or as incentives to get a counter in a high end retail shop, for example). Meanwhile, for the CH kits, being given a SR cleanser for cost or even less than cost price means she can claim the overall kit 'saving' is even higher, thereby selling more kits.