2022-03-01 2023-02-28 false Capium Accounts Production 1.1 10631113 bus:AbridgedAccounts 2022-03-01 2023-02-28 10631113 bus:FRS102 2022-03-01 2023-02-28 10631113 bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 10631113 bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 10631113 bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 10631113 2022-03-01 2023-02-28 10631113 2023-02-28 10631113 bus:RegisteredOffice 2022-03-01 2023-02-28 10631113 core:WithinOneYear 2023-02-28 10631113 core:AfterOneYear 2023-02-28 10631113 bus:Director1 2022-03-01 2023-02-28 10631113 bus:Director1 2023-02-28 10631113 bus:Director1 2021-03-01 2022-02-28 10631113 2021-03-01 10631113 bus:CompanySecretary1 2022-03-01 2023-02-28 10631113 bus:LeadAgentIfApplicable 2022-03-01 2023-02-28 10631113 2021-03-01 2022-02-28 10631113 2022-02-28 10631113 core:WithinOneYear 2022-02-28 10631113 core:AfterOneYear 2022-02-28 10631113 bus:EntityAccountantsOrAuditors 2021-03-01 2022-02-28 10631113 bus:OrdinaryShareClass1 2022-03-01 2023-02-28 10631113 bus:OrdinaryShareClass1 2023-02-28 10631113 bus:OrdinaryShareClass1 2021-03-01 2022-02-28 10631113 bus:OrdinaryShareClass1 2022-02-28 10631113 core:FurnitureFittings 2022-03-01 2023-02-28 10631113 core:FurnitureFittings 2023-02-28 10631113 core:FurnitureFittings 2022-02-28 10631113 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-02-28 10631113 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-02-28 10631113 core:NetGoodwill 2022-03-01 2023-02-28 10631113 core:NetGoodwill 2023-02-28 10631113 core:NetGoodwill 2022-02-28 10631113 core:CostValuation core:Non-currentFinancialInstruments 2023-02-28 10631113 core:CostValuation core:Non-currentFinancialInstruments 2022-02-28 10631113 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-02-28 10631113 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-02-28 10631113 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-02-28 10631113 core:Non-currentFinancialInstruments 2023-02-28 10631113 core:Non-currentFinancialInstruments 2022-02-28 10631113 core:ShareCapital 2023-02-28 10631113 core:ShareCapital 2022-02-28 10631113 core:RetainedEarningsAccumulatedLosses 2023-02-28 10631113 core:RetainedEarningsAccumulatedLosses 2022-02-28 10631113 dpl:Item1 2022-03-01 10631113 dpl:Item1 2023-02-28 10631113 dpl:Item1 2021-03-01 10631113 dpl:Item1 2022-02-28 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10631113
England and Wales

 

 

 

HEALTH & GLAMOUR LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 27,000    31,500 
Tangible fixed assets 4 6,000    7,000 
33,000    38,500 
Current assets      
Stocks 17,935    15,000 
Debtors 216,570    185,378 
Cash at bank and in hand 57,385    36,815 
291,890    237,193 
Creditors: amount falling due within one year (71,578)   (77,292)
Net current assets 220,312    159,901 
 
Total assets less current liabilities 253,312    198,401 
Creditors: amount falling due after more than one year (33,694)   (42,547)
Accruals and deferred income   (1,000)
Net assets 219,618    154,854 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 219,518    154,754 
Shareholder's funds 219,618    154,854 
 


For the year ended 28 February 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 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 29 November 2023 and were signed by:


-------------------------------
Rajeshbhai Ramnikbhai SHELADIYA
Director
1
General Information
HEALTH & GLAMOUR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10631113, registration address 17 Leicester Road, The Health Store, Wigston, England, LE18 1NR.

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 10 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:
Fixtures and Fittings 10 Year Straight Line
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 2 (2022 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 March 2022 45,000    45,000 
Additions  
Disposals  
At 28 February 2023 45,000    45,000 
Amortisation
At 01 March 2022 13,500    13,500 
Charge for year 4,500    4,500 
On disposals  
At 28 February 2023 18,000    18,000 
Net book values
At 28 February 2023 27,000    27,000 
At 28 February 2022 31,500    31,500 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 March 2022 10,000    10,000 
Additions  
Disposals  
At 28 February 2023 10,000    10,000 
Depreciation
At 01 March 2022 3,000    3,000 
Charge for year 1,000    1,000 
On disposals  
At 28 February 2023 4,000    4,000 
Net book values
Closing balance as at 28 February 2023 6,000    6,000 
Opening balance as at 01 March 2022 7,000    7,000 


5.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

2