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REGISTERED NUMBER: 11156025 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

Miss Brow Limited

Miss Brow Limited (Registered number: 11156025)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Miss Brow Limited

Company Information
for the Year Ended 31 January 2023







DIRECTOR: N R Blackwell





REGISTERED OFFICE: Y Dyfofol Cyf The Old School
Cellan
Lampeter
SA48 8JE





REGISTERED NUMBER: 11156025 (England and Wales)





ACCOUNTANTS: ADM Accountancy Services Ltd
Homelands Commercial Centre
Vale Road
Bishops Cleeve
Cheltenham
Gloucestershire
GL52 8PX

Miss Brow Limited (Registered number: 11156025)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 6,820 7,103

CURRENT ASSETS
Stocks - 2,250
Debtors 5 8,108 38
Cash at bank 1,282 12,391
9,390 14,679
CREDITORS
Amounts falling due within one year 6 14,944 12,714
NET CURRENT (LIABILITIES)/ASSETS (5,554 ) 1,965
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,266

9,068

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 1,256 9,058
SHAREHOLDERS' FUNDS 1,266 9,068

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 4 October 2023 and were signed by:





N R Blackwell - Director


Miss Brow Limited (Registered number: 11156025)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Miss Brow Limited 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. FIXED ASSET INVESTMENTS
Loans to
associates
£   
At 1 February 2022 7,103
New in year 2,106
Repayment in year (2,389 )
At 31 January 2023 6,820

Miss Brow Limited (Registered number: 11156025)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors - 38
Other debtors 8,108 -
8,108 38

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade creditors 1,479 -
Taxation and social security 12,931 10,840
Other creditors 534 1,874
14,944 12,714

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2023 and 31 January 2022:

31.1.23 31.1.22
£    £   
N R Blackwell
Balance outstanding at start of year (434 ) (434 )
Amounts advanced 7,500 -
Amounts repaid (1,005 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,061 (434 )

8. RELATED PARTY DISCLOSURES

The company has previously made purchases on behalf of London Brow Company (£7,938) and LB Training Academy (£388), companies which N Blackwell is a director and shareholder of. No further purchases have been made in the year for LB Training Academy however further purchases were made in the year (£2,106) for London Brow Company and £2,389 was received from London Brow Company. In addition, Leigh Blackwell has previously made purchases on behalf of the business (£1,223). No payments have been made on behalf of the business during the year and the balance remains outstanding at year end.

9. ULTIMATE CONTROLLING PARTY

The controlling party is N R Blackwell.