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2022-01-01 2022-12-31 10529468 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10529468 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 10529468 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 10529468 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 10529468 dpl-frs:Item8 2022-01-01 2022-12-31 10529468 dpl-frs:Item8 2021-12-31 10529468 dpl-frs:Item8 2022-12-31 10529468 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 10529468 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10529468 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 10529468 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 10529468 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 10529468 dpl-frs:Item9 2022-01-01 2022-12-31 10529468 dpl-frs:Item9 2021-12-31 10529468 dpl-frs:Item9 2022-12-31 10529468 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 10529468 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10529468 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 10529468 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2022-12-31 10529468 dpl-frs:Item12 2022-01-01 2022-12-31 10529468 dpl-frs:Item12 2021-12-31 10529468 dpl-frs:Item12 2022-12-31 10529468 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 10529468 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 10529468 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 10529468 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 10529468 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 10529468 1 2022-01-01 2022-12-31 10529468 frs-countries:EnglandWales 2022-01-01 2022-12-31
NWMakeup Hair and Make Up Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10529468
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,270 2,031
Tangible Assets 5 120 160
1,390 2,191
CURRENT ASSETS
Stocks 6 3,000 5,700
Debtors 7 19,366 15,944
Cash at bank and in hand 2,090 2,947
24,456 24,591
Creditors: Amounts Falling Due Within One Year 8 (14,857 ) (15,923 )
NET CURRENT ASSETS (LIABILITIES) 9,599 8,668
TOTAL ASSETS LESS CURRENT LIABILITIES 10,989 10,859
Creditors: Amounts Falling Due After More Than One Year 9 (10,531 ) (13,421 )
NET ASSETS/(LIABILITIES) 458 (2,562 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 358 (2,662 )
SHAREHOLDERS' FUNDS 458 (2,562)
Page 1
Page 2
For the year ending 31 December 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 N Dicker
Director
1 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
NWMakeup Hair and Make Up Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10529468 . The registered office is 31 Waterside Close, Bordon, GU35 0HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Plant & Machinery 25% reducing balance
2.5. 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.
2.6. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.7. 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.

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.
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2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 5,074
As at 31 December 2023 5,074
Amortisation
As at 1 January 2023 3,043
Provided during the period 761
As at 31 December 2023 3,804
Net Book Value
As at 31 December 2023 1,270
As at 1 January 2023 2,031
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 675
As at 31 December 2023 675
Depreciation
As at 1 January 2023 515
Provided during the period 40
As at 31 December 2023 555
Net Book Value
As at 31 December 2023 120
As at 1 January 2023 160
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6. Stocks
2023 2022
as restated
£ £
Stock 3,000 5,700
3,000 5,700
7. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 100 2,202
Other debtors 19,266 13,742
19,366 15,944
8. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 183 313
Bank loans and overdrafts 1,825 2,323
Other creditors 10,404 7,800
Taxation and social security 2,445 5,487
14,857 15,923
Included within Other creditors above are unsecured loans from the director of £2,344 (2022 - £(13,544) debit). These loans are interest free and repayable on demand. When loans are in a debit position, interest is charged on the loan to the director at the rate advised by HMRC.
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Bank loans 10,531 13,421
10,531 13,421
10. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 100 100
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