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Registered Number: 10057459
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2023

for

BEAUTY EDUCATION LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3   12,978 
  12,978 
Current assets      
Stocks 4   3,750 
Cash at bank and in hand 1,256    33,823 
1,256    37,573 
Creditors: amount falling due within one year 5 (22,197)   (46,518)
Net current liabilities (20,941)   (8,945)
 
Total assets less current liabilities (20,941)   4,033 
Net liabilities (20,941)   4,033 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (21,041)   3,933 
Shareholder's funds (20,941)   4,033 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 17 July 2023 and were signed by:


-------------------------------
Scott Mardon
Director
1
General Information
Beauty Education Ltd is a private company, limited by shares, registered in England and Wales, registration number 10057459, registration address Unit 17 Rookery Bus Park, Silver Street Besthorpe, Norwich, NR17 2LD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Improvements to property 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 7).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Improvements to property   Total
  £   £   £   £
At 01 April 2022 6,762    86,803    43,711    137,276 
Additions      
Disposals (6,762)   (86,803)   (43,711)   (137,276)
At 31 March 2023      
Depreciation
At 01 April 2022 3,933    85,145    35,220    124,298 
Charge for year      
On disposals (3,933)   (85,145)   (35,220)   (124,298)
At 31 March 2023      
Net book values
Closing balance as at 31 March 2023      
Opening balance as at 01 April 2022 2,829    1,658    8,491    12,978 


4.

Stocks

2023
£
  2022
£
Stocks   3,750 
  3,750 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   43,248 
Directors' Current Accounts 21,609    1,865 
VAT 588    1,405 
22,197    46,518 

2