Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30true2023-05-01falseNo description of principal activity13trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11291881 2023-05-01 2024-04-30 11291881 2022-05-01 2023-04-30 11291881 2024-04-30 11291881 2023-04-30 11291881 2022-05-01 11291881 c:Director1 2023-05-01 2024-04-30 11291881 d:FurnitureFittings 2023-05-01 2024-04-30 11291881 d:FurnitureFittings 2024-04-30 11291881 d:FurnitureFittings 2023-04-30 11291881 d:OfficeEquipment 2023-05-01 2024-04-30 11291881 d:OfficeEquipment 2024-04-30 11291881 d:OfficeEquipment 2023-04-30 11291881 d:ComputerEquipment 2023-05-01 2024-04-30 11291881 d:ComputerEquipment 2024-04-30 11291881 d:ComputerEquipment 2023-04-30 11291881 d:PatentsTrademarksLicencesConcessionsSimilar 2023-05-01 2024-04-30 11291881 d:PatentsTrademarksLicencesConcessionsSimilar 2024-04-30 11291881 d:PatentsTrademarksLicencesConcessionsSimilar 2023-04-30 11291881 d:CurrentFinancialInstruments 2024-04-30 11291881 d:CurrentFinancialInstruments 2023-04-30 11291881 d:Non-currentFinancialInstruments 2024-04-30 11291881 d:Non-currentFinancialInstruments 2023-04-30 11291881 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11291881 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11291881 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 11291881 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 11291881 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 11291881 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-04-30 11291881 d:ShareCapital 2024-04-30 11291881 d:ShareCapital 2023-04-30 11291881 d:RetainedEarningsAccumulatedLosses 2024-04-30 11291881 d:RetainedEarningsAccumulatedLosses 2023-04-30 11291881 c:EntityNoLongerTradingButTradedInPast 2023-05-01 2024-04-30 11291881 c:FRS102 2023-05-01 2024-04-30 11291881 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11291881 c:FullAccounts 2023-05-01 2024-04-30 11291881 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11291881 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 11291881









6TH FLOOR BEAUTY LIMITED







 UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
6TH FLOOR BEAUTY LIMITED
REGISTERED NUMBER: 11291881

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Intangible assets
 4 
-
12,053

Tangible assets
 5 
-
3,048

  
-
15,101

Current assets
  

Debtors
 6 
4,212
257,196

Cash at bank and in hand
  
219
46,773

  
4,431
303,969

Creditors: amounts falling due within one year
 7 
(9,171)
(284,245)

Net current (liabilities)/assets
  
 
 
(4,740)
 
 
19,724

Total assets less current liabilities
  
(4,740)
34,825

Creditors: amounts falling due after more than one year
 8 
-
(21,607)

  

Net (liabilities)/assets
  
(4,740)
13,218


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(4,742)
13,216

  
(4,740)
13,218


Page 1

 
6TH FLOOR BEAUTY LIMITED
REGISTERED NUMBER: 11291881
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 September 2024.




Matthew Zussman
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
6TH FLOOR BEAUTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

6th Floor Beauty Limited is a private company limited by shares and registered in England and Wales. The address of its registered office and principal place of business is 367 Chiswick High Road, London, United Kingdom, W4 4AG.
The company ceased to trade on 30 April 2024.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements are prepared on a breakup basis. The company has ceased trading and has net liabilities at the year end, however the director has agreed to discharge all its liabilities as they fall due.

The following principal accounting policies have been applied:

 
2.2

Currency

The company's functional and presentational currency is GBP.

 
2.3

Revenue

Revenue comprises income from the sale of goods and is recognised in the statement of income at the point the goods are delivered to the customer. It is measured at the fair value of the consideration receivable, exclusive of value added tax and discounts.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 
6TH FLOOR BEAUTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
per annum
Office equipment
-
20%
per annum
Computer equipment
-
20%
per annum

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.11

Creditors

Short term creditors are measured at the transaction price.

Page 4

 
6TH FLOOR BEAUTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.12

Financial instruments

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each
reporting period for objective evidence of impairment. If objective evidence of impairment is found, an
impairment loss is recognised in the statement of income and retained earnings.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 3).

Page 5

 
6TH FLOOR BEAUTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Intangible assets




Patents

£





At 1 May 2023
21,677


Disposals
(21,677)



At 30 April 2024

-





At 1 May 2023
9,624


On disposals
(9,624)



At 30 April 2024

-



Net book value



At 30 April 2024
-



At 30 April 2023
12,053



Page 6

 
6TH FLOOR BEAUTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Tangible fixed assets





Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£





At 1 May 2023
14,351
4,013
16,899
35,263


Disposals
(14,351)
(4,013)
(16,899)
(35,263)



At 30 April 2024

-
-
-
-





At 1 May 2023
14,047
2,616
15,552
32,215


Disposals
(14,047)
(2,616)
(15,552)
(32,215)



At 30 April 2024

-
-
-
-



Net book value



At 30 April 2024
-
-
-
-



At 30 April 2023
304
1,397
1,347
3,048

Page 7

 
6TH FLOOR BEAUTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Debtors


2024
2023
£
£



Other debtors
4,212
257,196

4,212
257,196



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
-
10,063

Trade creditors
-
9,039

Corporation tax
-
3,012

Other taxation and social security
-
1,631

Other creditors
9,171
251,500

Accruals and deferred income
-
9,000

9,171
284,245



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
-
21,607

-
21,607


Page 8

 
6TH FLOOR BEAUTY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Other loans
-
10,063


-
10,063

Amounts falling due 1-2 years

Other loans
-
21,607


-
21,607



-
31,670



10.


Deferred taxation


2023


£






At beginning of year
6,448


Utilised in year
(6,448)



At end of year
-


11.


Related party transactions

At the balance sheet date the company was owed £nil (2023: £257,196) from HE Homewares LLP, a partnership in which Matthew Zussman is a partner.
During the year an unrecoverable loan amount of £240,479, due from HE Homewares LLP, has been declared as a bad debt.

 
Page 9