1 June 2022 false No description of principal activity Taxfiler 2023.9.1 SC505817business:PrivateLimitedCompanyLtd2022-06-012023-05-31 SC5058172022-05-31 SC5058172022-06-012023-05-31 SC505817business:AuditExemptWithAccountantsReport2022-06-012023-05-31 SC505817business:FilletedAccounts2022-06-012023-05-31 SC5058172023-05-31 SC505817business:Director12022-06-012023-05-31 SC505817business:RegisteredOffice2022-06-012023-05-31 SC5058172022-05-31 SC505817core:WithinOneYear2023-05-31 SC505817core:WithinOneYear2022-05-31 SC505817core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC505817core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 SC505817core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC505817core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 SC505817core:PreviouslyStatedAmount2023-05-31 SC505817core:PreviouslyStatedAmount2022-05-31 SC505817business:SmallEntities2022-06-012023-05-31 SC505817countries:Scotland2022-06-012023-05-31 SC505817core:PlantMachinery2022-06-012023-05-31 SC505817core:Goodwill2022-05-31 SC505817core:Goodwill2023-05-31 SC505817core:PlantMachinery2022-05-31 SC505817core:PlantMachinery2023-05-31 SC505817business:OrdinaryShareClass12022-06-012023-05-31 SC505817business:OrdinaryShareClass12021-06-012022-05-31 SC5058172021-06-012022-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC505817 (Scotland)
Wink Beautique Ltd Unaudited accounts for the year ended 31 May 2023
Wink Beautique Ltd Unaudited accounts Contents
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Wink Beautique Ltd Company Information for the year ended 31 May 2023
Director
Mrs Deborah Jackson
Company Number
SC505817 (Scotland)
Registered Office
Suite 2.11 94 Hope Street Glasgow G2 6PH UK
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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Wink Beautique Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
175 
234 
Current assets
Cash at bank and in hand
14,403 
28,214 
Creditors: amounts falling due within one year
(1,184)
(4,764)
Net current assets
13,219 
23,450 
Net assets
13,394 
23,684 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
13,294 
23,584 
Shareholders' funds
13,394 
23,684 
For the year ending 31 May 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 17 October 2023 and were signed on its behalf by
Mrs Deborah Jackson Director Company Registration No. SC505817
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Wink Beautique Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Wink Beautique Ltd is a private company, limited by shares, registered in Scotland, registration number SC505817. The registered office is Suite 2.11, 94 Hope Street, Glasgow, G2 6PH, UK.
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:
Plant & machinery
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. Goodwill amortisation over 5 years period
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2022
9,607 
At 31 May 2023
9,607 
Amortisation
At 1 June 2022
9,607 
At 31 May 2023
9,607 
Net book value
At 31 May 2023
- 
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Wink Beautique Ltd Notes to the Accounts for the year ended 31 May 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2022
1,563 
At 31 May 2023
1,563 
Depreciation
At 1 June 2022
1,329 
Charge for the year
59 
At 31 May 2023
1,388 
Net book value
At 31 May 2023
175 
At 31 May 2022
234 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,184 
4,764 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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