2023-02-01 2024-01-31 false Capium Accounts Production 1.1 12408326 bus:FullAccounts 2023-02-01 2024-01-31 12408326 bus:FRS102 2023-02-01 2024-01-31 12408326 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 12408326 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 12408326 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 12408326 2023-02-01 2024-01-31 12408326 2024-01-31 12408326 bus:RegisteredOffice 2023-02-01 2024-01-31 12408326 core:WithinOneYear 2024-01-31 12408326 core:AfterOneYear 2024-01-31 12408326 bus:Director1 2023-02-01 2024-01-31 12408326 bus:Director1 2024-01-31 12408326 bus:Director1 2022-02-01 2023-01-31 12408326 2022-02-01 12408326 bus:CompanySecretary1 2023-02-01 2024-01-31 12408326 bus:LeadAgentIfApplicable 2023-02-01 2024-01-31 12408326 2022-02-01 2023-01-31 12408326 2023-01-31 12408326 core:WithinOneYear 2023-01-31 12408326 core:AfterOneYear 2023-01-31 12408326 bus:EntityAccountantsOrAuditors 2022-02-01 2023-01-31 12408326 bus:OrdinaryShareClass1 2023-02-01 2024-01-31 12408326 bus:OrdinaryShareClass1 2024-01-31 12408326 bus:OrdinaryShareClass1 2022-02-01 2023-01-31 12408326 bus:OrdinaryShareClass1 2023-01-31 12408326 core:PlantMachinery 2023-02-01 2024-01-31 12408326 core:PlantMachinery 2024-01-31 12408326 core:PlantMachinery 2023-01-31 12408326 core:FurnitureFittings 2023-02-01 2024-01-31 12408326 core:FurnitureFittings 2024-01-31 12408326 core:FurnitureFittings 2023-01-31 12408326 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-01-31 12408326 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-01-31 12408326 core:CostValuation core:Non-currentFinancialInstruments 2024-01-31 12408326 core:CostValuation core:Non-currentFinancialInstruments 2023-01-31 12408326 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-01-31 12408326 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 12408326 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 12408326 core:Non-currentFinancialInstruments 2024-01-31 12408326 core:Non-currentFinancialInstruments 2023-01-31 12408326 core:ShareCapital 2024-01-31 12408326 core:ShareCapital 2023-01-31 12408326 core:RetainedEarningsAccumulatedLosses 2024-01-31 12408326 core:RetainedEarningsAccumulatedLosses 2023-01-31 12408326 core:ShareCapitalOrdinaryShares 2023-02-01 12408326 core:ShareCapitalOrdinaryShares 2022-02-01 12408326 core:ShareCapitalOrdinaryShares 2023-02-01 2024-01-31 12408326 core:ShareCapitalOrdinaryShares 2022-02-01 2023-01-31 12408326 core:ShareCapitalOrdinaryShares 2024-01-31 12408326 core:ShareCapitalOrdinaryShares 2023-01-31 12408326 core:RetainedEarningsAccumulatedLosses 2023-02-01 12408326 core:RetainedEarningsAccumulatedLosses 2022-02-01 12408326 core:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 12408326 core:RetainedEarningsAccumulatedLosses 2022-02-01 2023-01-31 12408326 core:RetainedEarningsAccumulatedLosses 2024-01-31 12408326 core:RetainedEarningsAccumulatedLosses 2023-01-31 12408326 dpl:Item1 2023-02-01 12408326 dpl:Item1 2024-01-31 12408326 dpl:Item1 2022-02-01 12408326 dpl:Item1 2023-01-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 12408326
England and Wales

 

 

 

HEALTH AND BEAUTY CLINIC LONDON LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Director Malwina Katarzyna Pietras
Registered Number 12408326
Registered Office Unit 3
3 Mill Street
Bermondsey
London
SE1 2DF
Accountants Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
1
Director's report and financial statements
The director presents her annual report and the financial statements for the year ended 31 January 2024.
Principal activities
The principal activity of the company during the financial year was of the retail sale of beauty treatments.
Director
The director who served the company throughout the year was as follows:
Malwina Katarzyna Pietras
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Malwina Katarzyna Pietras
Director

Date approved: 30 April 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of Health And Beauty Clinic London Ltd for the year ended 31 January 2024.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Health And Beauty Clinic London Ltd for the year ended 31 January 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Health And Beauty Clinic London Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Health And Beauty Clinic London Ltd and state those matters that we have agreed to state to the Board of Directors of Health And Beauty Clinic London Ltd, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Health And Beauty Clinic London Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Health And Beauty Clinic London Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Health And Beauty Clinic London Ltd.You consider that Health And Beauty Clinic London Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Health And Beauty Clinic London Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 January 2024.



....................................................
Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
30 April 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 5 41,102    41,635 
41,102    41,635 
Current assets      
Debtors 6 10,901    10,765 
Cash at bank and in hand 957    3,123 
11,858    13,888 
Creditors: amount falling due within one year 7 (89,183)   (71,874)
Net current assets (77,325)   (57,986)
 
Total assets less current liabilities (36,223)   (16,351)
Creditors: amount falling due after more than one year 8 (15,167)   (23,333)
Net assets (51,390)   (39,684)
 

Capital and reserves
     
Called up share capital 9 1    1 
Profit and loss account (51,391)   (39,685)
Shareholder's funds (51,390)   (39,684)
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 April 2024 and were signed by:


-------------------------------
Malwina Katarzyna Pietras
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 February 2022 1  (22,038) (22,037)
Profit for the year (17,647) (17,647)
Total comprehensive income for the year (17,647) (17,647)
Total investments by and distributions to owners
At 31 January 2023 1  (39,685) (39,684)
At 01 February 2023 1  (39,685) (39,684)
Profit for the year (11,706) (11,706)
Total comprehensive income for the year (11,706) (11,706)
Total investments by and distributions to owners
At 31 January 2024 1  (51,391) (51,390)
5
General Information
Health And Beauty Clinic London Ltd is a private company, limited by shares, registered in England and Wales, registration number 12408326, registration address Unit 3, 3 Mill Street, Bermondsey, London, SE1 2DF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Remuneration 8,820    8,820 
8,820    8,820 

3.

Staff Costs

2024
£
  2023
£
Wages and salaries 23,705    14,708 
Pension costs, defined contribution plan 733    129 
Other staff costs 4,113    2,965 
28,551    17,802 

4.

Average number of employees

Average number of employees during the year was 2 (2023 : 0).
5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 February 2023 36,816    28,765    65,581 
Additions 11,893    1,276    13,169 
Disposals    
At 31 January 2024 48,709    30,041    78,750 
Depreciation
At 01 February 2023 16,107    7,839    23,946 
Charge for year 8,151    5,551    13,702 
On disposals    
At 31 January 2024 24,258    13,390    37,648 
Net book values
Closing balance as at 31 January 2024 24,451    16,651    41,102 
Opening balance as at 01 February 2023 20,709    20,926    41,635 


6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 10,901    10,765 
10,901    10,765 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   6,622 
Bank Loans & Overdrafts 7,000    5,833 
PAYE & Social Security   66 
Other Creditors 38    78 
Wages & Salaries Control Account 1,721   
Credit Card Account 12,903    17,505 
Loan account: Beauty At The Circle Ltd 1,000   
Directors Current Account 65,340    40,212 
VAT 1,181    1,558 
89,183    71,874 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 15,167    23,333 
15,167    23,333 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

6