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REGISTERED NUMBER: 07457174 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Irvine's Body Shop Limited

Irvine's Body Shop Limited (Registered number: 07457174)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Irvine's Body Shop Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mrs T E Shirley
S A Irvine





REGISTERED OFFICE: 61 Stanley Road
Bootle
Merseyside
L20 7BZ





REGISTERED NUMBER: 07457174 (England and Wales)





ACCOUNTANTS: Kinsella Clarke Limited
61 Stanley Road
Bootle
Merseyside
L20 7BZ

Irvine's Body Shop Limited (Registered number: 07457174)

Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,233 1,451
1,233 1,451

CURRENT ASSETS
Stocks 1,500 3,500
Debtors 6 800 1,093
Cash at bank 7,459 10,390
9,759 14,983
CREDITORS
Amounts falling due within one year 7 110,918 116,255
NET CURRENT LIABILITIES (101,159 ) (101,272 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(99,926

)

(99,821

)

PROVISIONS FOR LIABILITIES 234 314
NET LIABILITIES (100,160 ) (100,135 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (100,260 ) (100,235 )
SHAREHOLDERS' FUNDS (100,160 ) (100,135 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Irvine's Body Shop Limited (Registered number: 07457174)

Statement of Financial Position - continued
31 December 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 February 2024 and were signed on its behalf by:





Mrs T E Shirley - Director


Irvine's Body Shop Limited (Registered number: 07457174)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Irvine's Body Shop Limited is a private company, limited by shares , registered in England and Wales. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 10,000
AMORTISATION
At 1 January 2023
and 31 December 2023 10,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

Irvine's Body Shop Limited (Registered number: 07457174)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 3,554
DEPRECIATION
At 1 January 2023 2,103
Charge for year 218
At 31 December 2023 2,321
NET BOOK VALUE
At 31 December 2023 1,233
At 31 December 2022 1,451

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 678 1,093
Other debtors 122 -
800 1,093

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 7,250 10,250
Trade creditors 438 645
Taxation and social security 4,912 6,881
Other creditors 98,318 98,479
110,918 116,255

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
Mrs T E Shirley
Balance outstanding at start of year (37,220 ) (41,658 )
Amounts advanced 1,677 17,467
Amounts repaid (11,068 ) (13,029 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (46,611 ) (37,220 )

Irvine's Body Shop Limited (Registered number: 07457174)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

S A Irvine
Balance outstanding at start of year (37,220 ) (41,658 )
Amounts advanced 1,677 17,467
Amounts repaid (11,068 ) (13,029 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (46,611 ) (37,220 )