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Registered Number: 13726552
England and Wales

 

 

 

KIRTI'S BEAUTY LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 864    1,152 
Tangible fixed assets 4 437    583 
1,301    1,735 
Current assets      
Debtors   11,847 
Cash at bank and in hand 100    169 
100    12,016 
Creditors: amount falling due within one year (27,618)   (27,043)
Net current assets (27,518)   (15,027)
 
Total assets less current liabilities (26,217)   (13,292)
Provisions for liabilities (83)   (148)
Net assets (26,300)   (13,440)
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account (26,400)   (13,540)
Shareholders' funds (26,300)   (13,440)
 


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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 August 2024 and were signed by:


-------------------------------
Kirti Kalyan
Director
1
General Information
KIRTI'S BEAUTY LTD is a private company, limited by shares, registered in England and Wales, registration number 13726552, registration address 126 KINGS ROAD, HARROW MIDDLESEX, HA2 9JH.

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(1A) 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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
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.
Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 5 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:
Fixtures and Fittings 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 4).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2022 1,440    1,440 
Additions  
Disposals  
At 30 November 2023 1,440    1,440 
Amortisation
At 01 December 2022 288    288 
Charge for year 288    288 
On disposals  
At 30 November 2023 576    576 
Net book values
At 30 November 2023 864    864 
At 30 November 2022 1,152    1,152 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 December 2022 777    777 
Additions  
Disposals  
At 30 November 2023 777    777 
Depreciation
At 01 December 2022 194    194 
Charge for year 146    146 
On disposals  
At 30 November 2023 340    340 
Net book values
Closing balance as at 30 November 2023 437    437 
Opening balance as at 01 December 2022 583    583 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

2