BIJOUX BODY LTD

Company Registration Number:
13231056 (England and Wales)

Unaudited abridged accounts for the year ended 28 February 2023

Period of accounts

Start date: 01 March 2022

End date: 28 February 2023

BIJOUX BODY LTD

Contents of the Financial Statements

for the Period Ended 28 February 2023

Balance sheet
Notes

BIJOUX BODY LTD

Balance sheet

As at 28 February 2023


Notes

2023

2022


£

£
Fixed assets
Tangible assets: 3 106,608 93,308
Total fixed assets: 106,608 93,308
Current assets
Debtors:   100 100
Cash at bank and in hand: 5,387 41,176
Total current assets: 5,487 41,276
Creditors: amounts falling due within one year:   (116,108) (116,212)
Net current assets (liabilities): (110,621) (74,936)
Total assets less current liabilities: (4,013) 18,372
Provision for liabilities: (20,000) (17,700)
Total net assets (liabilities): (24,013) 672
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (24,113) 572
Shareholders funds: (24,013) 672

The notes form part of these financial statements

BIJOUX BODY LTD

Balance sheet statements

For the year ending 28 February 2023 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 November 2023
and signed on behalf of the board by:

Name: Dr E J Dancey
Status: Director

The notes form part of these financial statements

BIJOUX BODY LTD

Notes to the Financial Statements

for the Period Ended 28 February 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.Plant and machinery etc - 20% on cost

Other accounting policies

TaxationTaxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.Current or deferred taxation assets and liabilities are not discounted.Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.Deferred taxDeferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.Hire purchase and leasing commitmentsRentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.Pension costs and other post-retirement benefitsThe company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.Going concernThe director has considered the financial position of the company and believes it is well placed to manage its business risks successfully. The director has a reasonable expectation that the company has adequate resources and with her support, will be able to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of preparation inpreparing the financial statements.

BIJOUX BODY LTD

Notes to the Financial Statements

for the Period Ended 28 February 2023

2. Employees

2023 2022
Average number of employees during the period 1 1

BIJOUX BODY LTD

Notes to the Financial Statements

for the Period Ended 28 February 2023

3. Tangible Assets

Total
Cost £
At 01 March 2022 116,635
Additions 45,784
At 28 February 2023 162,419
Depreciation
At 01 March 2022 23,327
Charge for year 32,484
At 28 February 2023 55,811
Net book value
At 28 February 2023 106,608
At 28 February 2022 93,308

BIJOUX BODY LTD

Notes to the Financial Statements

for the Period Ended 28 February 2023

4. Related party transactions

During the year the company had the following related party transactions with London and South Coast Clinics Limited, a company in which Dr E Dancey is also a director:--At the year end £107,493 was due to London and South Coast Clinics Limited.