2021-11-012022-10-312022-10-31falseSC678235CG BEAUTY (SCOTLAND) 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CG BEAUTY (SCOTLAND) LTD

Registered Number
SC678235
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2022

CG BEAUTY (SCOTLAND) LTD
Company Information
for the year from 1 November 2021 to 31 October 2022

Director

GRAHAM, Christine

Registered Address

8 Airyhill View
Newburgh
Ellon
AB41 6DW

Registered Number

SC678235 (Scotland)
CG BEAUTY (SCOTLAND) LTD
Balance Sheet as at
31 October 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets56,8897,823
6,8897,823
Current assets
Stocks5,0005,000
Debtors12,14919,243
Cash at bank and on hand14,40312,271
31,55236,514
Creditors amounts falling due within one year(50,434)(30,700)
Net current assets (liabilities)(18,882)5,814
Total assets less current liabilities(11,993)13,637
Net assets(11,993)13,637
Capital and reserves
Called up share capital11
Profit and loss account(11,994)13,636
Shareholders' funds(11,993)13,637
The financial statements were approved and authorised for issue by the Director on 17 October 2023, and are signed on its behalf by:
GRAHAM, Christine
Director
Registered Company No. SC678235
CG BEAUTY (SCOTLAND) LTD
Notes to the Financial Statements
for the year ended 31 October 2022

1.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.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings3
Office Equipment3
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20222021
Average number of employees during the year85
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 November 217,823
Additions500
At 31 October 228,323
Depreciation and impairment
Charge for year1,434
At 31 October 221,434
Net book value
At 31 October 226,889
At 31 October 217,823