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REGISTERED NUMBER: 06015418 (England and Wales)


















White Room (Health and Beauty) Ltd

Unaudited Financial Statements

for the Year Ended 31 January 2024






White Room (Health and Beauty) Ltd (Registered number: 06015418)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


White Room (Health and Beauty) Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTORS: P H A Stallibrass
Mrs A Stallibrass





SECRETARY: P H A Stallibrass





REGISTERED OFFICE: 46 Walton Street
London
SW3 1RB





REGISTERED NUMBER: 06015418 (England and Wales)





ACCOUNTANTS: DSJ Partners (UK) Limited
2nd Floor
1 Bell Street
London
NW1 5BY

White Room (Health and Beauty) Ltd (Registered number: 06015418)

Balance Sheet
31 January 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 59,695 84,676

CURRENT ASSETS
Stocks 319,606 354,697
Debtors 5 17,053 36,189
Cash at bank and in hand 472,305 374,497
808,964 765,383
CREDITORS
Amounts falling due within one year 6 (455,687 ) (605,976 )
NET CURRENT ASSETS 353,277 159,407
TOTAL ASSETS LESS CURRENT
LIABILITIES

412,972

244,083


CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 412,872 243,983
SHAREHOLDERS' FUNDS 412,972 244,083
412,972 244,083

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

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

White Room (Health and Beauty) Ltd (Registered number: 06015418)

Balance Sheet - continued
31 January 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 21 March 2024 and were signed on its behalf by:





P H A Stallibrass - Director


White Room (Health and Beauty) Ltd (Registered number: 06015418)

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


1. STATUTORY INFORMATION

White Room (Health and Beauty) 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
The company derives its income principally from personal training sessions plus beauty treatments and the sale of related products. Income is recognised on an accruals basis over the period of the sessions.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - straight line over life of lease
Plant and machinery - 33% on reducing balance and 25% on reducing balance
Computer equipment - 25% on reducing balance

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 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.

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
Contributions payable to the pension scheme are charged to profit or loss in the period to which they relate.

White Room (Health and Beauty) Ltd (Registered number: 06015418)

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


2. ACCOUNTING POLICIES - continued

Going concern
The company made a profit before taxation of £231,709 for the year and had net assets of £353,277 at that date.

On the basis that the directors have undertaken not to seek full repayment of their loan and will provide additional support if necessary to meet the company's liabilities as and when they fall due, the accounts have been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2023
and 31 January 2024 153,347 593,024 746,371
DEPRECIATION
At 1 February 2023 146,717 514,978 661,695
Charge for year 2,946 22,035 24,981
At 31 January 2024 149,663 537,013 686,676
NET BOOK VALUE
At 31 January 2024 3,684 56,011 59,695
At 31 January 2023 6,630 78,046 84,676

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 912 -
Other debtors 16,141 36,189
17,053 36,189

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 15,676 29,240
Trade creditors 215,941 240,295
Taxation and social security 81,093 74,840
Other creditors 142,977 261,601
455,687 605,976

White Room (Health and Beauty) Ltd (Registered number: 06015418)

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


7. RELATED PARTY DISCLOSURES

A company in which Mr P H A Stallibrass is a shareholder. The amount due to related party at the balance sheet date was £51,537 (2022- £211,537).