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Registered Number: 09300993


 

 

 

ASTA BEAUTY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Asta Apanaviciene
Registered Number 09300993
Registered Office 451 Becontree Avenue
Dagenham
RM8 3UL
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 November 2023.
Director
The director who served the company throughout the year was as follows:
Asta Apanaviciene
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 company’s 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.


----------------------------------
Asta Apanaviciene
Director

Date approved: 05 August 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 4,111    8,511 
Tangible fixed assets 4 15,069    18,725 
19,180    27,236 
Current assets      
Stocks 5 992    4,792 
Cash at bank and in hand 6,295    2,888 
7,287    7,680 
Creditors: amount falling due within one year 6 (20,416)   (23,580)
Net current assets (13,129)   (15,900)
 
Total assets less current liabilities 6,051    11,336 
Creditors: amount falling due after more than one year 7 (7,055)   (9,859)
Net assets (1,004)   1,477 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (1,104)   1,377 
Shareholders' funds (1,004)   1,477 
 


For the year ended 30 November 2023 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 05 August 2024 and were signed by:


-------------------------------
Asta Apanaviciene
Director
3
General Information
Asta Beauty Ltd is a private company, limited by shares, registered in , registration number 09300993, registration address 451 Becontree Avenue, Dagenham, RM8 3UL.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
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:
Computer Equipment 3 Straight Line
Fixtures and Fittings 3 Straight Line
Plant and Machinery 10 Straight Line
Stocks
Stocks 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 costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 44,000    44,000 
Additions  
Disposals  
At 30 November 2023 44,000    44,000 
Amortisation
At 01 December 2022 35,489    35,489 
Charge for year 4,400    4,400 
On disposals  
At 30 November 2023 39,889    39,889 
Net book values
At 30 November 2023 4,111    4,111 
At 30 November 2022 8,511    8,511 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 December 2022 33,167    9,750    969    43,886 
Additions   364      364 
Disposals      
At 30 November 2023 33,167    10,114    969    44,250 
Depreciation
At 01 December 2022 15,270    9,301    592    25,163 
Charge for year 3,254    441    323    4,018 
On disposals      
At 30 November 2023 18,524    9,742    915    29,181 
Net book values
Closing balance as at 30 November 2023 14,643    372    54    15,069 
Opening balance as at 01 December 2022 17,898    450    377    18,725 


5.

Stocks

2023
£
  2022
£
Stocks 992    4,792 
992    4,792 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 3,079    789 
Corporation Tax 466    269 
Other Creditors 1,369    4,162 
Directors' Current Accounts 15,502    18,360 
20,416    23,580 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 7,055    9,859 
7,055    9,859 

8.

Director’s loan

Loans from directors

At the year end the company owed to Director £15,502
Loan is interest free and repayable on demand
4