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REGISTERED NUMBER: 08120441 (England and Wales)













COSMETICA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024






COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COSMETICA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTORS: Ms A C G Freeburn
Dr M Cassol Engel





REGISTERED OFFICE: 4 Hildreth Street
London
SW12 9RQ





REGISTERED NUMBER: 08120441 (England and Wales)





ACCOUNTANTS: Sinclairs Bartrum Lerner
Chartered Accountants
Second Floor
34 Lime Street
London
EC3M 7AT

COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

BALANCE SHEET
31ST MARCH 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 56,211 68,151

CURRENT ASSETS
Stocks 50,000 50,000
Debtors 5 33,899 76,882
Cash at bank and in hand 75,252 18,179
159,151 145,061
CREDITORS
Amounts falling due within one year 6 133,441 155,483
NET CURRENT ASSETS/(LIABILITIES) 25,710 (10,422 )
TOTAL ASSETS LESS CURRENT LIABILITIES 81,921 57,729

CREDITORS
Amounts falling due after more than one year 7 5,543 57,134
NET ASSETS 76,378 595

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 76,376 593
SHAREHOLDERS' FUNDS 76,378 595

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

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

COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

BALANCE SHEET - continued
31ST MARCH 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 2nd September 2024 and were signed on its behalf by:




Ms A C G Freeburn - Director



Dr M Cassol Engel - Director


COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024


1. STATUTORY INFORMATION

Cosmetica Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 8 ) .

COSMETICA LIMITED (REGISTERED NUMBER: 08120441)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£ £ £ £ £
COST
At 1st April 2023 27,140 106,975 28,924 7,609 170,648
Additions - 595 - 1,518 2,113
At 31st March 2024 27,140 107,570 28,924 9,127 172,761
DEPRECIATION
At 1st April 2023 27,140 44,179 28,924 2,254 102,497
Charge for year - 12,678 - 1,375 14,053
At 31st March 2024 27,140 56,857 28,924 3,629 116,550
NET BOOK VALUE
At 31st March 2024 - 50,713 - 5,498 56,211
At 31st March 2023 - 62,796 - 5,355 68,151

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 14,979 16,227
Other debtors 18,920 60,655
33,899 76,882

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Hire purchase contracts 20,025 30,037
Trade creditors 8,697 64,267
Taxation and social security 49,677 25,613
Other creditors 55,042 35,566
133,441 155,483

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Hire purchase contracts - 27,967
Other creditors 5,543 29,167
5,543 57,134