1 October 2022 false No description of principal activity Taxfiler 2023.9 4919593business:PrivateLimitedCompanyLtd2022-10-012023-09-30 49195932022-09-30 49195932022-10-012023-09-30 4919593business:AuditExempt-NoAccountantsReport2022-10-012023-09-30 4919593business:FilletedAccounts2022-10-012023-09-30 49195932023-09-30 4919593business:Director12022-10-012023-09-30 4919593business:RegisteredOffice2022-10-012023-09-30 49195932022-09-30 4919593core:WithinOneYear2023-09-30 4919593core:WithinOneYear2022-09-30 4919593core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 4919593core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 4919593core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 4919593core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 4919593core:PreviouslyStatedAmount2023-09-30 4919593core:PreviouslyStatedAmount2022-09-30 4919593business:SmallEntities2022-10-012023-09-30 4919593countries:EnglandWales2022-10-012023-09-30 4919593core:FurnitureFittings2022-10-012023-09-30 4919593core:Goodwill2022-09-30 4919593core:Goodwill2023-09-30 4919593core:Goodwill2022-10-012023-09-30 4919593core:FurnitureFittings2022-09-30 4919593core:FurnitureFittings2023-09-30 4919593business:OrdinaryShareClass12022-10-012023-09-30 4919593business:OrdinaryShareClass12021-10-012022-09-30 49195932021-10-012022-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 4919593 (England and Wales)
BETHANS BEAUTY SHOP LIMITED Unaudited accounts for the year ended 30 September 2023
BETHANS BEAUTY SHOP LIMITED Unaudited accounts Contents
Page
- 2 -
BETHANS BEAUTY SHOP LIMITED Company Information for the year ended 30 September 2023
Director
Mrs Bethan Ball
Company Number
4919593 (England and Wales)
Registered Office
89 High Street Longstanton Cambridge Cambridgeshire CB24 3BS England
Accountants
Merry Accountancy Services Ltd 6 Downing Drive Great Barton Bury St Edmunds Suffolk IP31 2RP
- 3 -
BETHANS BEAUTY SHOP LIMITED Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,000 
8,000 
Tangible assets
1,969 
1,172 
8,969 
9,172 
Current assets
Inventories
1,127 
883 
Debtors
250 
300 
Cash at bank and in hand
18,744 
12,677 
20,121 
13,860 
Creditors: amounts falling due within one year
(7,648)
(7,230)
Net current assets
12,473 
6,630 
Net assets
21,442 
15,802 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
21,342 
15,702 
Shareholders' funds
21,442 
15,802 
For the year ending 30 September 2023 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 October 2023 and were signed on its behalf by
Mrs Bethan Ball Director Company Registration No. 4919593
- 4 -
BETHANS BEAUTY SHOP LIMITED Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
BETHANS BEAUTY SHOP LIMITED is a private company, limited by shares, registered in England and Wales, registration number 4919593. The registered office is 89 High Street, Longstanton, Cambridge, Cambridgeshire, CB24 3BS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
27,000 
At 30 September 2023
27,000 
Amortisation
At 1 October 2022
19,000 
Charge for the year
1,000 
At 30 September 2023
20,000 
Net book value
At 30 September 2023
7,000 
At 30 September 2022
8,000 
- 5 -
BETHANS BEAUTY SHOP LIMITED Notes to the Accounts for the year ended 30 September 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2022
8,224 
Additions
1,453 
At 30 September 2023
9,677 
Depreciation
At 1 October 2022
7,052 
Charge for the year
656 
At 30 September 2023
7,708 
Net book value
At 30 September 2023
1,969 
At 30 September 2022
1,172 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
250 
300 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
5,458 
4,806 
Loans from directors
690 
924 
Accruals
1,500 
1,500 
7,648 
7,230 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 6 -