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Company Registration No. 06451534 (England and Wales)
Beauty Box Bristol Limited Unaudited accounts for the year ended 31 March 2023
Beauty Box Bristol Limited Unaudited accounts Contents
Page
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Beauty Box Bristol Limited Company Information for the year ended 31 March 2023
Directors
Mrs J Vickers Mr J Vickers
Secretary
Mrs J Vickers
Company Number
06451534 (England and Wales)
Registered Office
9 Shrubbery Cottages Redland Bristol BS6 6SY
Accountants
Hewitt Accountancy Ltd 40 Harcourt Road Redland Bristol BS6 7RE
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Beauty Box Bristol Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,783 
28,834 
Current assets
Inventories
7,500 
5,000 
Debtors
61,746 
18,994 
Cash at bank and in hand
89,008 
173,382 
158,254 
197,376 
Creditors: amounts falling due within one year
(119,022)
(106,871)
Net current assets
39,232 
90,505 
Total assets less current liabilities
60,015 
119,339 
Creditors: amounts falling due after more than one year
(25,833)
(35,833)
Provisions for liabilities
Deferred tax
(3,949)
(5,300)
Net assets
30,233 
78,206 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
29,233 
77,206 
Shareholders' funds
30,233 
78,206 
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 the year in accordance with Section 444(2A).
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 November 2023 and were signed on its behalf by
Mr J Vickers Director Company Registration No. 06451534
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Beauty Box Bristol Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Beauty Box Bristol Limited is a private company, limited by shares, registered in England and Wales, registration number 06451534. The registered office is 9 Shrubbery Cottages, Redland, Bristol, BS6 6SY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts. The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% on cost
Plant & machinery
33% on reducing balance
Motor vehicles
20% on cost
Fixtures & fittings
25% on reducing balance
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Beauty Box Bristol Limited Notes to the Accounts for the year ended 31 March 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2022
163,286 
Additions
1,398 
Disposals
(24,282)
At 31 March 2023
140,402 
Depreciation
At 1 April 2022
134,452 
Charge for the year
7,171 
On disposals
(22,004)
At 31 March 2023
119,619 
Net book value
At 31 March 2023
20,783 
At 31 March 2022
28,834 
5
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
6
Operating lease commitments
2023 
2022 
£ 
£ 
At 31 March 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
- 
983 
Later than one year and not later than five years
42,538 
- 
42,538 
983 
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Beauty Box Bristol Limited Notes to the Accounts for the year ended 31 March 2023
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mrs J Vickers
Unsecured and repayable on demand
3,587 
36,553 
14,489 
25,651 
Mr J Vickers
Unsecured and repayable on demand
3,588 
36,554 
14,490 
25,652 
7,175 
73,107 
28,979 
51,303 
Interest was charged on the loans at the HMRC Official Rate of Interest. The loans were fully repaid after the company's year end.
8
Transactions with related parties
In the opinion of the directors, there are no transactions with related parties that have not been concluded under normal market conditions.
9
Average number of employees
During the year the average number of employees was 27 (2022: 26).
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