1 August 2022 false Taxfiler 2024.2 9741788business:PrivateLimitedCompanyLtd2022-08-012023-07-31 97417882022-07-31 97417882022-08-012023-07-31 9741788business:AuditExemptWithAccountantsReport2022-08-012023-07-31 9741788business:FilletedAccounts2022-08-012023-07-31 97417882023-07-31 9741788business:Director12022-08-012023-07-31 9741788business:RegisteredOffice2022-08-012023-07-31 97417882022-07-31 9741788core:WithinOneYear2023-07-31 9741788core:WithinOneYear2022-07-31 9741788core:AfterOneYear2023-07-31 9741788core:AfterOneYear2022-07-31 9741788core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 9741788core:ShareCapitalcore:PreviouslyStatedAmount2022-07-31 9741788core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 9741788core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 9741788core:PreviouslyStatedAmount2023-07-31 9741788core:PreviouslyStatedAmount2022-07-31 9741788business:SmallEntities2022-08-012023-07-31 9741788countries:EnglandWales2022-08-012023-07-31 9741788core:PlantMachinery2022-08-012023-07-31 9741788core:PlantMachinery2022-07-31 9741788core:PlantMachinery2023-07-31 9741788business:OrdinaryShareClass12022-08-012023-07-31 9741788business:OrdinaryShareClass12021-08-012022-07-31 97417882021-08-012022-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 9741788 (England and Wales)
Elles Tanning & Beauty Ltd Unaudited accounts for the year ended 31 July 2023
Elles Tanning & Beauty Ltd Unaudited accounts Contents
Page
- 2 -
Elles Tanning & Beauty Ltd Company Information for the year ended 31 July 2023
Director
Mrs Emma-Louise Fisher
Company Number
9741788 (England and Wales)
Registered Office
25 EAST STREET NEWTON ABBOT DEVON TQ12 2JP UNITED KINGDOM
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
- 3 -
Elles Tanning & Beauty Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Inventories
1,000 
1,000 
Cash at bank and in hand
(2,518)
(772)
(1,518)
228 
Creditors: amounts falling due within one year
(4,596)
(4,952)
Net current liabilities
(6,114)
(4,724)
Total assets less current liabilities
(6,114)
(4,724)
Creditors: amounts falling due after more than one year
(12,467)
(12,438)
Net liabilities
(18,581)
(17,162)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(18,582)
(17,163)
Shareholders' funds
(18,581)
(17,162)
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 April 2024 and were signed on its behalf by
Mrs Emma-Louise Fisher Director Company Registration No. 9741788
- 4 -
Elles Tanning & Beauty Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Elles Tanning & Beauty Ltd is a private company, limited by shares, registered in England and Wales, registration number 9741788. The registered office is 25 EAST STREET, NEWTON ABBOT, DEVON, TQ12 2JP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Stocks
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2022
3,300 
At 31 July 2023
3,300 
Depreciation
At 1 August 2022
3,300 
At 31 July 2023
3,300 
Net book value
At 31 July 2023
- 
- 5 -
Elles Tanning & Beauty Ltd Notes to the Accounts for the year ended 31 July 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
620 
1,990 
Trade creditors
1,774 
752 
Other creditors
1,370 
- 
Loans from directors
112 
1,490 
Accruals
720 
720 
4,596 
4,952 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
2,467 
2,438 
Other creditors
10,000 
10,000 
12,467 
12,438 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -