IRIS Accounts Production v23.4.0.336 SC293377 director 1.12.22 30.11.23 30.11.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2933772022-11-30SC2933772023-11-30SC2933772022-12-012023-11-30SC2933772021-11-30SC2933772021-12-012022-11-30SC2933772022-11-30SC293377ns15:Scotland2022-12-012023-11-30SC293377ns14:PoundSterling2022-12-012023-11-30SC293377ns10:Director12022-12-012023-11-30SC293377ns10:PrivateLimitedCompanyLtd2022-12-012023-11-30SC293377ns10:SmallEntities2022-12-012023-11-30SC293377ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-30SC293377ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-30SC293377ns10:FullAccounts2022-12-012023-11-30SC293377ns10:CompanySecretary12022-12-012023-11-30SC293377ns10:RegisteredOffice2022-12-012023-11-30SC293377ns5:CurrentFinancialInstruments2023-11-30SC293377ns5:CurrentFinancialInstruments2022-11-30SC293377ns5:ShareCapital2023-11-30SC293377ns5:ShareCapital2022-11-30SC293377ns5:RetainedEarningsAccumulatedLosses2023-11-30SC293377ns5:RetainedEarningsAccumulatedLosses2022-11-30SC293377ns5:ComputerEquipment2022-12-012023-11-30SC293377ns5:ComputerEquipment2022-11-30SC293377ns5:ComputerEquipment2023-11-30SC293377ns5:ComputerEquipment2022-11-30SC293377ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-30SC293377ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-30
REGISTERED NUMBER: SC293377 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

I MAKE UP LTD

I MAKE UP LTD (REGISTERED NUMBER: SC293377)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


I MAKE UP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Ms C Jackson





SECRETARY: C Mann





REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC293377 (Scotland)





ACCOUNTANTS: Cornerstone Glasgow Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

I MAKE UP LTD (REGISTERED NUMBER: SC293377)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 612 -

CURRENT ASSETS
Debtors 5 209 3,269
Cash at bank 56,692 73,668
56,901 76,937
CREDITORS
Amounts falling due within one year 6 11,906 17,549
NET CURRENT ASSETS 44,995 59,388
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,607

59,388

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 45,505 59,286
SHAREHOLDERS' FUNDS 45,607 59,388

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 14 March 2024 and were signed by:





Ms C Jackson - Director


I MAKE UP LTD (REGISTERED NUMBER: SC293377)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

I Make Up Ltd is a private company, limited by shares , registered in Scotland. 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 represents the amounts derived from the provision of goods and services which fall within the company's ordinary activities and is stated net of Value Added Tax. Revenue is recognised on provision of services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Computer equipment - 33% on a straight line basis

Taxation
Taxation for the year 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 year 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.

3. EMPLOYEES AND DIRECTORS

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

I MAKE UP LTD (REGISTERED NUMBER: SC293377)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2022 5,691
Additions 918
At 30 November 2023 6,609
DEPRECIATION
At 1 December 2022 5,691
Charge for year 306
At 30 November 2023 5,997
NET BOOK VALUE
At 30 November 2023 612
At 30 November 2022 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 3,060
Other debtors 209 209
209 3,269

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 374 542
Taxation and social security 9,995 14,837
Other creditors 1,537 2,170
11,906 17,549