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Registered number: 12933581
BTS Beauty Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
FMA Accountants
Chartered Certified Accountants
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12933581
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,452 5,519
6,452 5,519
CURRENT ASSETS
Debtors 5 100 100
Cash at bank and in hand 26,557 39,856
26,657 39,956
Creditors: Amounts Falling Due Within One Year 6 (20,419 ) (22,466 )
NET CURRENT ASSETS (LIABILITIES) 6,238 17,490
TOTAL ASSETS LESS CURRENT LIABILITIES 12,690 23,009
NET ASSETS 12,690 23,009
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 12,590 22,909
SHAREHOLDERS' FUNDS 12,690 23,009
Page 1
Page 2
For the year ending 31 October 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
Ms Parisa Pourshahidi
Director
17/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BTS Beauty Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12933581 . The registered office is 354 Upper Richmond Road West, London, SW14 7JT.
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. 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% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 8,404
Additions 3,240
As at 31 October 2023 11,644
Depreciation
As at 1 November 2022 2,885
Provided during the period 2,307
As at 31 October 2023 5,192
Net Book Value
As at 31 October 2023 6,452
As at 1 November 2022 5,519
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 100 100
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 238 1,948
Net wages 294 366
Director's loan account 19,887 20,152
20,419 22,466
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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