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REGISTERED NUMBER: 11593026 (England and Wales)















BEAUTY HOLISTIC AVENUE LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023






BEAUTY HOLISTIC AVENUE LTD (REGISTERED NUMBER: 11593026)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BEAUTY HOLISTIC AVENUE LTD

COMPANY INFORMATION
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023







DIRECTOR: Mrs V J Hexter





REGISTERED OFFICE: 2b
Fulbourne Road
Walthamstow
London
E17 4EE





REGISTERED NUMBER: 11593026 (England and Wales)





ACCOUNTANTS: Kounnis And Partners Ltd
Chartered Certified Accountants
Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE

BEAUTY HOLISTIC AVENUE LTD (REGISTERED NUMBER: 11593026)

BALANCE SHEET
31 MAY 2023

31.5.23 30.9.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 3,667 11,000
Tangible assets 5 44,168 22,332
47,835 33,332

CURRENT ASSETS
Stocks 4,000 3,000
Debtors 6 1,172 -
Cash at bank 8,952 14,466
14,124 17,466
CREDITORS
Amounts falling due within one year 7 (53,575 ) (50,678 )
NET CURRENT LIABILITIES (39,451 ) (33,212 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,384

120

PROVISIONS FOR LIABILITIES (5,634 ) -
NET ASSETS 2,750 120

CAPITAL AND RESERVES
Called up share capital 100 1
Retained earnings 2,650 119
SHAREHOLDERS' FUNDS 2,750 120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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.

BEAUTY HOLISTIC AVENUE LTD (REGISTERED NUMBER: 11593026)

BALANCE SHEET - continued
31 MAY 2023


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 16 November 2023 and were signed by:





Mrs V J Hexter - Director


BEAUTY HOLISTIC AVENUE LTD (REGISTERED NUMBER: 11593026)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023


1. STATUTORY INFORMATION

Beauty Holistic Avenue Ltd 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 0, is being amortised evenly over its estimated useful life of nil 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 etc - 25% on cost and 15% 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.

Taxation
Taxation for the period 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 tax
Deferred 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 period 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.

BEAUTY HOLISTIC AVENUE LTD (REGISTERED NUMBER: 11593026)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 31 May 2023 55,000
AMORTISATION
At 1 October 2022 44,000
Charge for period 7,333
At 31 May 2023 51,333
NET BOOK VALUE
At 31 May 2023 3,667
At 30 September 2022 11,000

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 - 22,712 7,823 1,767 32,302
Additions 15,610 5,271 6,969 - 27,850
At 31 May 2023 15,610 27,983 14,792 1,767 60,152
DEPRECIATION
At 1 October 2022 - 6,721 2,105 1,144 9,970
Charge for period 1,561 2,798 1,479 176 6,014
At 31 May 2023 1,561 9,519 3,584 1,320 15,984
NET BOOK VALUE
At 31 May 2023 14,049 18,464 11,208 447 44,168
At 30 September 2022 - 15,991 5,718 623 22,332

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 30.9.22
£    £   
Other debtors 1,172 -

BEAUTY HOLISTIC AVENUE LTD (REGISTERED NUMBER: 11593026)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 30.9.22
£    £   
Trade creditors - 1
Taxation and social security 1,188 1,384
Other creditors 52,387 49,293
53,575 50,678