Company registration number 9866376 (England and Wales)
BIRDIES BEAUTIQUE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021
PAGES FOR FILING WITH REGISTRAR
BIRDIES BEAUTIQUE LTD
CONTENTS
Page
Balance sheet
2
Notes to the financial statements
3 - 5
BIRDIES BEAUTIQUE LTD
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BIRDIES BEAUTIQUE LTD FOR THE YEAR ENDED 30 NOVEMBER 2021
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Birdies Beautique Ltd for the year ended 30 November 2021 set out on pages 2 to 5 from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation

This report is made solely to the Board of Directors of Birdies Beautique Ltd, as a body, in accordance with the terms of our engagement letter dated 8 September 2016. Our work has been undertaken solely to prepare for your approval the financial statements of Birdies Beautique Ltd and state those matters that we have agreed to state to the Board of Directors of Birdies Beautique Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Birdies Beautique Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Birdies Beautique Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Birdies Beautique Ltd. You consider that Birdies Beautique Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Birdies Beautique Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dartnell Accounting Limited
27 August 2022
Chartered Accountants
16 Gorselands Close
West Byfleet
Surrey
KT14 6PU
BIRDIES BEAUTIQUE LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2021
30 November 2021
- 2 -
2021
2020
Notes
£
£
£
£
Current assets
Cash at bank and in hand
1,246
1,246
Creditors: amounts falling due within one year
6
(30,750)
(30,750)
Net current liabilities
(29,504)
(29,504)
Capital and reserves
Called up share capital
100
100
Share premium account
99,975
99,975
Profit and loss reserves
(129,579)
(129,579)
Total equity
(29,504)
(29,504)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 November 2021 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 27 August 2022 and are signed on its behalf by:
Ms T  Onley
Director
Company Registration No. 9866376
BIRDIES BEAUTIQUE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2021
- 3 -
1
Accounting policies
Company information

Birdies Beautique Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 19-20 Bourne Court, Southend Road, Woodford Green, Essex, IG8 8HD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
3 years
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BIRDIES BEAUTIQUE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2021
1
Accounting policies
(Continued)
- 4 -

 

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2021
2020
Number
Number
Total
1
1
4
Intangible fixed assets
Website
£
Cost
At 1 December 2020 and 30 November 2021
10,584
Amortisation and impairment
At 1 December 2020 and 30 November 2021
10,584
Carrying amount
At 30 November 2021
-
0
At 30 November 2020
-
0
BIRDIES BEAUTIQUE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2021
- 5 -
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2020 and 30 November 2021
2,601
Depreciation and impairment
At 1 December 2020 and 30 November 2021
2,601
Carrying amount
At 30 November 2021
-
0
At 30 November 2020
-
0
6
Creditors: amounts falling due within one year
2021
2020
£
£
Other creditors
30,000
30,000
Accruals and deferred income
750
750
30,750
30,750
2021-11-302020-12-01true27 August 2022CCH SoftwareCCH Accounts Production 2022.200No description of principal activityMs T OnleyMr M Sandiford98663762020-12-012021-11-3098663762021-11-3098663762020-11-309866376core:CurrentFinancialInstrumentscore:WithinOneYear2021-11-309866376core:CurrentFinancialInstrumentscore:WithinOneYear2020-11-309866376core:CurrentFinancialInstruments2021-11-309866376core:CurrentFinancialInstruments2020-11-309866376core:ShareCapital2021-11-309866376core:ShareCapital2020-11-309866376core:SharePremium2021-11-309866376core:SharePremium2020-11-309866376core:RetainedEarningsAccumulatedLosses2021-11-309866376core:RetainedEarningsAccumulatedLosses2020-11-309866376bus:Director12020-12-012021-11-309866376core:IntangibleAssetsOtherThanGoodwill2020-12-012021-11-309866376core:ComputerEquipment2020-12-012021-11-3098663762019-12-012020-11-309866376core:NetGoodwill2020-11-309866376core:NetGoodwill2021-11-309866376core:NetGoodwill2020-11-309866376core:OtherPropertyPlantEquipment2020-11-309866376core:OtherPropertyPlantEquipment2021-11-309866376core:OtherPropertyPlantEquipment2020-11-309866376bus:EntityNoLongerTradingButTradedInPast2020-12-012021-11-309866376bus:PrivateLimitedCompanyLtd2020-12-012021-11-309866376bus:SmallCompaniesRegimeForAccounts2020-12-012021-11-309866376bus:FRS1022020-12-012021-11-309866376bus:AuditExemptWithAccountantsReport2020-12-012021-11-309866376bus:Director22020-12-012021-11-309866376bus:FullAccounts2020-12-012021-11-30xbrli:purexbrli:sharesiso4217:GBP