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REGISTERED NUMBER: 07907491 (England and Wales)















BEAU ELLE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023






BEAU ELLE LIMITED (REGISTERED NUMBER: 07907491)






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


BEAU ELLE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTOR: Mrs S L Gentry





REGISTERED OFFICE: 1 The Mall
Princes Avenue
Walderslade
Chatham
Kent
ME5 8AY





REGISTERED NUMBER: 07907491 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

BEAU ELLE LIMITED (REGISTERED NUMBER: 07907491)

BALANCE SHEET
31 JANUARY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 16,667 17,333
Tangible assets 5 1,459 1,912
18,126 19,245

CURRENT ASSETS
Stocks 650 625
Debtors 6 6,771 6,771
7,421 7,396
CREDITORS
Amounts falling due within one year 7 (41,291 ) (34,070 )
NET CURRENT LIABILITIES (33,870 ) (26,674 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(15,744

)

(7,429

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (15,844 ) (7,529 )
SHAREHOLDERS' FUNDS (15,744 ) (7,429 )

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 her 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 27 October 2023 and were signed by:



Mrs S L Gentry - Director


BEAU ELLE LIMITED (REGISTERED NUMBER: 07907491)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1. STATUTORY INFORMATION

Beau Elle 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of thirty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixture & Fittings - 15% on reducing balance
Computer equipment - 33% on cost

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2022
and 31 January 2023 20,000
AMORTISATION
At 1 February 2022 2,667
Charge for year 666
At 31 January 2023 3,333
NET BOOK VALUE
At 31 January 2023 16,667
At 31 January 2022 17,333

BEAU ELLE LIMITED (REGISTERED NUMBER: 07907491)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023

5. TANGIBLE FIXED ASSETS
Plant and Fixture & Computer
machinery Fittings equipment Totals
£    £    £    £   
COST
At 1 February 2022
and 31 January 2023 2,214 1,280 244 3,738
DEPRECIATION
At 1 February 2022 554 1,028 244 1,826
Charge for year 415 38 - 453
At 31 January 2023 969 1,066 244 2,279
NET BOOK VALUE
At 31 January 2023 1,245 214 - 1,459
At 31 January 2022 1,660 252 - 1,912

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Sundry debtors 4,375 4,375
Tax 2,396 2,396
6,771 6,771

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,448 789
Corporation Tax - 1,084
Sundry creditors 30,000 30,000
Wages Control Account 188 -
Directors' current accounts 8,547 729
Accrued expenses 1,108 1,468
41,291 34,070

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S L Gentry.

9. GOING CONCERN

The company made a loss during the year and at the balance sheet date, it had net liabilities. The
company is reliant on the support by the director.

On the basis that the director will continue to support the reporting entity for the foreseeable future,
the director considers it appropriate to prepare the financial statements on a going concern basis.

The financial statements do not include any adjustments that would result from a withdrawal of the
support of the director.