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Registered number: 10202687
MAGIC HAIR VITAMINS LTD
Unaudited Financial Statements
For The Year Ended 31 May 2023
Griff Consulting Ltd
Hova House, 1 Hova Villas
Brighton & Hove
BN3 3DH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10202687
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 92 92
Debtors 5 - 11,895
Cash at bank and in hand 60,156 47,447
60,248 59,434
Creditors: Amounts Falling Due Within One Year 6 (54,717 ) (54,718 )
NET CURRENT ASSETS (LIABILITIES) 5,531 4,716
TOTAL ASSETS LESS CURRENT LIABILITIES 5,531 4,716
NET ASSETS 5,531 4,716
CAPITAL AND RESERVES
Called up share capital 7 3,996 3,996
Profit and Loss Account 1,535 720
SHAREHOLDERS' FUNDS 5,531 4,716
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Csaba Feher
Director
05/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
MAGIC HAIR VITAMINS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10202687 . The registered office is Hova House, 1 Hova Villas, Brighton & Hove, BN3 3DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Stocks
2023 2022
£ £
Stock 92 -
Finished goods - 92
92 92
5. Debtors
2023 2022
£ £
Due after more than one year
Other debtors - 11,895
- 11,895
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 54,717 54,718
54,717 54,718
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3,996 3,996
Page 3