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REGISTERED NUMBER: 06599980 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Pure Beauty Online Services Ltd

Pure Beauty Online Services Ltd (Registered number: 06599980)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountant's Report 8

Pure Beauty Online Services Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs N M Whittaker
C L Whittaker





REGISTERED OFFICE: Porchways House
83 Upper St. John Street
Lichfield
Staffordshire
WS14 9DT





REGISTERED NUMBER: 06599980 (England and Wales)





ACCOUNTANT: Groucott Moor Limited
Lombard House
Cross Keys
Lichfield
Staffordshire
WS13 6DN

Pure Beauty Online Services Ltd (Registered number: 06599980)

Statement of Financial Position
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 93,610 101,310
Tangible assets 5 7,724 8,487
101,334 109,797

CURRENT ASSETS
Stocks 26,161 35,731
Debtors 6 - 5,048
Cash at bank and in hand 10,319 14,022
36,480 54,801
CREDITORS
Amounts falling due within one year 7 138,200 145,588
NET CURRENT LIABILITIES (101,720 ) (90,787 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(386

)

19,010

PROVISIONS FOR LIABILITIES 8 1,468 1,613
NET (LIABILITIES)/ASSETS (1,854 ) 17,397

CAPITAL AND RESERVES
Called up share capital 9 400 400
Retained earnings (2,254 ) 16,997
SHAREHOLDERS' FUNDS (1,854 ) 17,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

Pure Beauty Online Services Ltd (Registered number: 06599980)

Statement of Financial Position - continued
31 May 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2024 and were signed on its behalf by:





C L Whittaker - Director


Pure Beauty Online Services Ltd (Registered number: 06599980)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Pure Beauty Online Services Ltd 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 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil 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 & Machinery - 25% on cost

Fixtures & Fittings - 10% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


Pure Beauty Online Services Ltd (Registered number: 06599980)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
The financial statements have been prepared on a going concern basis. This is dependent on the continued financial support of the director. At the date of signing the financial statements the director is not aware of any circumstances that would cause this support to be withdrawn.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 154,000 210 154,210
AMORTISATION
At 1 June 2023 52,900 - 52,900
Charge for year 7,700 - 7,700
At 31 May 2024 60,600 - 60,600
NET BOOK VALUE
At 31 May 2024 93,400 210 93,610
At 31 May 2023 101,100 210 101,310

Pure Beauty Online Services Ltd (Registered number: 06599980)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 June 2023 27,222 66,321 - 93,543
Additions - - 1,430 1,430
At 31 May 2024 27,222 66,321 1,430 94,973
DEPRECIATION
At 1 June 2023 27,222 57,834 - 85,056
Charge for year - 2,044 149 2,193
At 31 May 2024 27,222 59,878 149 87,249
NET BOOK VALUE
At 31 May 2024 - 6,443 1,281 7,724
At 31 May 2023 - 8,487 - 8,487

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors - 5,048

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 3,980 13,330
Trade creditors 31,148 26,960
Amounts owed to group undertakings 51,032 52,732
Tax 108 11
Social security and other taxes 836 2,198
VAT 17,052 15,441
Other creditors 32,646 33,518
Accrued expenses 1,398 1,398
138,200 145,588

8. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax 1,468 1,613

Pure Beauty Online Services Ltd (Registered number: 06599980)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 June 2023 1,613
Provided during year (145 )
Balance at 31 May 2024 1,468

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
400 Ordinary £1 400 400

10. RELATED PARTY DISCLOSURES

As at 31st May 2024, £51,031 was owed to White Acre Investments Ltd. (2023 - £52,732)

11. ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling party.

Chartered Accountant's Report to the Board of Directors
on the Unaudited Financial Statements of
Pure Beauty Online Services Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Pure Beauty Online Services Ltd for the year ended 31 May 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pure Beauty Online Services Ltd, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Pure Beauty Online Services Ltd and state those matters that I have agreed to state to the Board of Directors of Pure Beauty Online Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Pure Beauty Online Services Ltd and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that Pure Beauty Online Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Pure Beauty Online Services Ltd. You consider that Pure Beauty Online Services Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Pure Beauty Online Services Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.






Groucott Moor Limited
Lombard House
Cross Keys
Lichfield
Staffordshire
WS13 6DN


7 August 2024