Registered number
10354402
Bijou Thompson Kohler Limited
Unaudited Filleted Accounts
31 October 2023
Bijou Thompson Kohler Limited
Registered number: 10354402
Directors' Report
The directors present their report and accounts for the period ended 31 October 2023.
Principal activities
The company's principal activity during the year was that of a hairdressing salon.
Directors
The following persons served as directors during the period:
M Thompson
S Kohler
Cessation of Trading
The company ceased to trade on 31 October 2023. Once all liabilites have been settled there
will be a final capital distribution to shareholders and the company will be dissolved.
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 15 November 2023 and signed on its behalf.
M Thompson
Director
Bijou Thompson Kohler Limited
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Bijou Thompson Kohler Limited for the period ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bijou Thompson Kohler Limited for the period ended 31 October 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at
www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Rothwell & Co
Chartered Accountants
4 Hall Close
Bramhope
Leeds
LS16 9JQ
15 November 2023
Bijou Thompson Kohler Limited
Registered number: 10354402
Balance Sheet
as at 31 October 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 1,014 1,521
Current assets
Stocks 500 500
Debtors 4 - 2,500
Cash at bank and in hand 8,865 11,507
9,365 14,507
Creditors: amounts falling due within one year 5 (1,547) (1,889)
Net current assets 7,818 12,618
Total assets less current liabilities 8,832 14,139
Net assets 8,832 14,139
Capital and reserves
Called up share capital 2 2
Profit and loss account 8,830 14,137
Shareholders' funds 8,832 14,139
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S Kohler
Director
Approved by the board on 15 November 2023
Bijou Thompson Kohler Limited
Notes to the Accounts
for the period from 1 September 2022 to 31 October 2023
1 Accounting policies
Basis of preparation
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold property over 10 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Leasehold property Fixtures & equipment Total
£ £ £
Cost
At 1 September 2022 5,069 9,312 14,381
Additions - - -
At 31 October 2023 5,069 9,312 14,381
Depreciation
At 1 September 2022 3,548 9,312 12,860
Charge for the period 507 - 507
At 31 October 2023 4,055 9,312 13,367
Net book value
At 31 October 2023 1,014 - 1,014
At 31 August 2022 1,521 - 1,521
4 Debtors 2023 2022
£ £
Prepayment - 2,500
5 Creditors: amounts falling due within one year 2023 2022
£ £
Corporation tax 751 1,183
Other creditors 796 706
1,547 1,889
6 Other information
Bijou Thompson Kohler Limited is a private company limited by shares and incorporated in England. Its registered office is:
11 Princess Square
Harrogate
HG1 1ND
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