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REGISTERED NUMBER: 11911559 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Beauty & Leisure Limited

Beauty & Leisure Limited (Registered number: 11911559)






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




Page

Balance Sheet 1

Notes to the Financial Statements 2


Beauty & Leisure Limited (Registered number: 11911559)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 410 512

CURRENT ASSETS
Debtors 5 2,248 7,876
Cash at bank 24,860 25,574
27,108 33,450
CREDITORS
Amounts falling due within one year 6 11,502 15,646
NET CURRENT ASSETS 15,606 17,804
TOTAL ASSETS LESS CURRENT LIABILITIES 16,016 18,316

CREDITORS
Amounts falling due after more than one year 7 (15,663 ) (18,000 )

PROVISIONS FOR LIABILITIES (78 ) (97 )
NET ASSETS 275 219

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 175 119
SHAREHOLDERS' FUNDS 275 219

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

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

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2024 and were signed on its behalf by:





Mrs Carrie Gillen - Director


Beauty & Leisure Limited (Registered number: 11911559)

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

1. STATUTORY INFORMATION

Beauty & Leisure Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 11911559

Registered office: Ebenezer House
Ryecroft
Newcastle-Under-Lyme
Staffordshire
ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Beauty & Leisure Limited (Registered number: 11911559)

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

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 April 2023
and 31 March 2024 1,000
DEPRECIATION
At 1 April 2023 488
Charge for year 102
At 31 March 2024 590
NET BOOK VALUE
At 31 March 2024 410
At 31 March 2023 512

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 346 706
Other debtors 1,902 7,170
2,248 7,876

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,996 6,000
Trade creditors 108 203
Taxation and social security 2,362 6,887
Other creditors 3,036 2,556
11,502 15,646

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 15,663 18,000

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Mr Anthony Gillen and Mrs Carrie Gillen
Balance outstanding at start of year 5,575 (650 )
Amounts advanced 31,200 60,700
Amounts repaid (36,384 ) (54,475 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 391 5,575