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2023-04-30 11298895 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 11298895 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 11298895 dpl-frs:Item8 2022-05-01 2023-04-30 11298895 dpl-frs:Item8 2022-04-30 11298895 dpl-frs:Item8 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 11298895 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 11298895 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 11298895 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 11298895 dpl-frs:Item9 2022-05-01 2023-04-30 11298895 dpl-frs:Item9 2022-04-30 11298895 dpl-frs:Item9 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 11298895 dpl-frs:CostSales dpl-frs:Item9 2023-04-30 11298895 dpl-frs:DistributionCosts dpl-frs:Item9 2022-05-01 2023-04-30 11298895 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-05-01 2023-04-30 11298895 dpl-frs:Item10 2022-05-01 2023-04-30 11298895 dpl-frs:Item10 2022-04-30 11298895 dpl-frs:Item10 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 11298895 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 11298895 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 11298895 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 11298895 dpl-frs:Item11 2022-05-01 2023-04-30 11298895 dpl-frs:Item11 2022-04-30 11298895 dpl-frs:Item11 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 11298895 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 11298895 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 11298895 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 11298895 dpl-frs:Item12 2022-05-01 2023-04-30 11298895 dpl-frs:Item12 2022-04-30 11298895 dpl-frs:Item12 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 11298895 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 11298895 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 11298895 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 11298895 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 11298895 1 2022-05-01 2023-04-30 11298895 frs-countries:EnglandWales 2022-05-01 2023-04-30 11298895 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 11298895 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 11298895 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 11298895 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 11298895 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 11298895 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 11298895 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 11298895 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-05-01 2022-04-30 11298895 frs-core:OtherRelatedParties 2021-05-01 2022-04-30 11298895 2021-04-30 11298895 2022-04-30 11298895 2021-05-01 2022-04-30 11298895 frs-core:CurrentFinancialInstruments 2022-04-30 11298895 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11298895 frs-core:Non-currentFinancialInstruments 2022-04-30 11298895 frs-core:Non-currentFinancialInstruments 2021-05-01 2022-04-30 11298895 frs-core:CurrentFinancialInstruments 2021-05-01 2022-04-30 11298895 frs-core:CurrentFinancialInstruments 2022-04-30 11298895 frs-core:AfterOneYear 2021-05-01 2022-04-30 11298895 frs-core:BetweenOneFiveYears 2021-05-01 2022-04-30 11298895 frs-core:BetweenOneFiveYears 2022-04-30 11298895 frs-core:ComputerEquipment 2022-04-30 11298895 frs-core:ComputerEquipment 2021-05-01 2022-04-30 11298895 frs-core:ComputerEquipment 2021-04-30 11298895 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 11298895 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 11298895 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 11298895 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 11298895 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 11298895 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 11298895 frs-core:FurnitureFittings 2022-04-30 11298895 frs-core:FurnitureFittings 2021-05-01 2022-04-30 11298895 frs-core:FurnitureFittings 2021-04-30 11298895 frs-core:NetGoodwill 2022-04-30 11298895 frs-core:NetGoodwill 2021-05-01 2022-04-30 11298895 frs-core:NetGoodwill 2021-04-30 11298895 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 11298895 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 11298895 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 11298895 frs-core:LandBuildings 2022-04-30 11298895 frs-core:LandBuildings 2021-05-01 2022-04-30 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11298895 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11298895 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 11298895 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11298895 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11298895 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 11298895 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 11298895 frs-bus:OrdinaryShareClass1 2021-04-30 11298895 frs-bus:OrdinaryShareClass1 2022-04-30 11298895 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 11298895 frs-bus:OrdinaryShareClass2 2021-04-30 11298895 frs-bus:OrdinaryShareClass2 2022-04-30 11298895 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 11298895 frs-bus:OrdinaryShareClass3 2021-04-30 11298895 frs-bus:OrdinaryShareClass3 2022-04-30 11298895 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 11298895 frs-bus:OrdinaryShareClass4 2021-04-30 11298895 frs-bus:OrdinaryShareClass4 2022-04-30 11298895 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 11298895 frs-bus:OrdinaryShareClass5 2021-04-30 11298895 frs-bus:OrdinaryShareClass5 2022-04-30 11298895 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 11298895 frs-bus:PreferenceShareClass1 2021-04-30 11298895 frs-bus:PreferenceShareClass1 2022-04-30 11298895 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 11298895 frs-bus:PreferenceShareClass2 2021-04-30 11298895 frs-bus:PreferenceShareClass2 2022-04-30 11298895 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 11298895 frs-bus:PreferenceShareClass3 2021-04-30 11298895 frs-bus:PreferenceShareClass3 2022-04-30 11298895 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 11298895 frs-bus:PreferenceShareClass4 2021-04-30 11298895 frs-bus:PreferenceShareClass4 2022-04-30 11298895 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 11298895 frs-bus:PreferenceShareClass5 2021-04-30 11298895 frs-bus:PreferenceShareClass5 2022-04-30 11298895 1 2021-05-01 2022-04-30 11298895 1 2022-04-30 11298895 1 2021-05-01 2022-04-30 11298895 frs-core:LeasedAssets 2021-05-01 2022-04-30 11298895 frs-core:OwnedAssets 2021-05-01 2022-04-30 11298895 frs-core:CurrencyRisk 2021-05-01 2022-04-30 11298895 frs-core:MarketRisk 2021-05-01 2022-04-30 11298895 frs-core:InterestRateRisk 2021-05-01 2022-04-30 11298895 frs-core:DeferredTaxation 2021-05-01 2022-04-30 11298895 frs-core:DeferredTaxation 2021-04-30 11298895 frs-core:DeferredTaxation 2022-04-30 11298895 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 11298895 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 11298895 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 11298895 frs-core:ProvisionsDeferredTax 2022-04-30 11298895 frs-core:OtherDeferredTax 2022-04-30 11298895 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 11298895 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 11298895 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 11298895 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 11298895 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 11298895 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 11298895 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11298895 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 11298895 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 11298895 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 11298895 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 11298895 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 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11298895 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 11298895 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11298895 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 11298895 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 11298895 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 11298895 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11298895 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 11298895 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 11298895 frs-core:ListedExchangeTraded 2022-04-30 11298895 frs-core:ListedExchangeTraded 2021-04-30 11298895 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 11298895 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 11298895 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Registered number: 11298895
Ciao Bella Aesthetics Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11298895
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 9,165 10,998
Tangible Assets 4 190,308 170,775
199,473 181,773
CURRENT ASSETS
Stocks 5 20,000 10,000
Debtors 6 3,308 40,731
Cash at bank and in hand 110,488 32,713
133,796 83,444
Creditors: Amounts Falling Due Within One Year 7 (119,749 ) (132,050 )
NET CURRENT ASSETS (LIABILITIES) 14,047 (48,606 )
TOTAL ASSETS LESS CURRENT LIABILITIES 213,520 133,167
PROVISIONS FOR LIABILITIES
Deferred Taxation (40,179 ) -
NET ASSETS 173,341 133,167
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 173,241 133,067
SHAREHOLDERS' FUNDS 173,341 133,167
Page 1
Page 2
For the year ending 30 April 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 her 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
Mrs Alexandria Henderson
Director
15 January 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Straight Line
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
1.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.6. 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.
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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1.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was 7 (2022: 6)
7 6
3. Intangible Assets
Goodwill
£
Cost
As at 1 May 2022 18,334
As at 30 April 2023 18,334
Amortisation
As at 1 May 2022 7,336
Provided during the period 1,833
As at 30 April 2023 9,169
Net Book Value
As at 30 April 2023 9,165
As at 1 May 2022 10,998
4. Tangible Assets
Land & Property
Leasehold Investment Properties Plant & Machinery Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2022 3,265 - 244,676 12,201
Additions - 58,019 2,325 3,461
Disposals - - (6,241 ) (71 )
As at 30 April 2023 3,265 58,019 240,760 15,591
Depreciation
As at 1 May 2022 759 - 83,561 6,467
Provided during the period 327 - 41,571 1,602
Disposals - - (6,241 ) (71 )
As at 30 April 2023 1,086 - 118,891 7,998
Net Book Value
As at 30 April 2023 2,179 58,019 121,869 7,593
As at 1 May 2022 2,506 - 161,115 5,734
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Computer Equipment Total
£ £
Cost
As at 1 May 2022 1,894 262,036
Additions 41 63,846
Disposals (782 ) (7,094 )
As at 30 April 2023 1,153 318,788
Depreciation
As at 1 May 2022 474 91,261
Provided during the period 216 43,716
Disposals (185 ) (6,497 )
As at 30 April 2023 505 128,480
Net Book Value
As at 30 April 2023 648 190,308
As at 1 May 2022 1,420 170,775
5. Stocks
2023 2022
£ £
Stock - materials and work in progress 20,000 10,000
20,000 10,000
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,138 950
Other debtors 1,170 9,570
VAT - 30,197
Called up share capital not paid - 14
3,308 40,731
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 75,718 99,534
Corporation tax 22,675 -
Other taxes and social security 2,004 996
VAT 13,627 -
Other creditors 5,488 11,021
Director's loan account 237 20,499
119,749 132,050
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8. Share Capital
2023 2022
£ £
Called Up Share Capital not Paid - 14
Called Up Share Capital has been paid up 100 86
Amount of Allotted, Called Up Share Capital 100 100
9. General Information
Ciao Bella Aesthetics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11298895 . The registered office is Units 3 & 4 Railway Wharf Station Road, Wrington, Bristol, BS40 5LL.
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