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Registered Number: 09815326
England and Wales

 

 

 

TAMANNA HAIR AND BEAUTY LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2021

End date: 30 November 2022
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Intangible fixed assets 3 10,500    14,000 
Tangible fixed assets 4 10,000    12,000 
20,500    26,000 
Current assets      
Stocks 13,500    13,500 
Debtors: amounts falling due within one year 42,021    21,776 
Cash at bank and in hand 4,442    18,835 
59,963    54,111 
Creditors: amount falling due within one year (77,238)   (77,906)
Net current liabilities (17,275)   (23,795)
 
Total assets less current liabilities 3,225    2,205 
Net assets 3,225    2,205 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 3,224    2,204 
Shareholder's funds 3,225    2,205 
 


For the year ended 30 November 2022 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 28 November 2023 and were signed by:


-------------------------------
Amita NAI
Director
1
General Information
TAMANNA HAIR AND BEAUTY LTD is a private company, limited by shares, registered in England and Wales, registration number 09815326, registration address 48 Warden Avenue, Harrow, England,, HA2 9LW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
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:
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 (2021 : 4).
3.

Intangible fixed assets

Cost Fixtures and Fittings   Total
  £   £
At 01 December 2021 35,000    35,000 
Additions  
Disposals  
At 30 November 2022 35,000    35,000 
Amortisation
At 01 December 2021 21,000    21,000 
Charge for year 3,500    3,500 
On disposals  
At 30 November 2022 24,500    24,500 
Net book values
At 30 November 2022 10,500    10,500 
At 30 November 2021 14,000    14,000 


4.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 December 2021  
Additions 20,000    20,000 
Disposals  
At 30 November 2022 20,000    20,000 
Depreciation
At 01 December 2021 8,000    8,000 
Charge for year 2,000    2,000 
On disposals  
At 30 November 2022 10,000    10,000 
Net book values
Closing balance as at 30 November 2022 10,000    10,000 
Opening balance as at 01 December 2021 12,000    12,000 


5.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2022
£
  2021
£
1 Class A share of £1.00 each  
 

2