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Registered number: 14408873





 
Farm Girl Facial Ltd          
 
Financial statements          

For the year ended 31 October 2023          

 
Farm Girl Facial Ltd
Registered number:14408873

Balance sheet
As at 31 October 2023

2023       
                                                                                                                                        Note
£       

Fixed assets
  

Tangible assets
 4 
546

Current assets
  

Debtors
 5 
4,352

Cash at bank and in hand
 6 
6,091

  
10,443

Creditors: amounts falling due within one year
  
(10,284)

Net current assets
  
 
 
159

  

Net assets
  
705


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
704

  
705


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 her 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 company has opted not to file the statement of comprehensive income 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.




Sarah-Jane Malins
Director




 
Page 1

 
Farm Girl Facial Ltd
Registered number:14408873
    
Balance sheet (continued)
As at 31 October 2023

The notes on pages 4 to 7 form part of these financial statements.
Page 2

 
Farm Girl Facial Ltd
 

Statement of changes in equity
For the year ended 31 October 2023


Called up share capital
Profit and loss account
Total equity

£
£
£



Profit for the year
-
2,704
2,704

Dividends: Equity capital
-
(2,000)
(2,000)

Shares issued during the year
1
-
1


At 31 October 2023
1
704
705






















The notes on pages 4 to 7 form part of these financial statements.
Page 3

 
Farm Girl Facial Ltd
 
 
Notes to the financial statements
For the year ended 31 October 2023

1.


General information

Farm Girl Facial Ltd is a private company limited by shares, incorporated in England and Wales. The company was incorporated on 10 October 2022.  Its registered office is Pyesfarm, Barnston, Dunmow, England, CM6 3PR. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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 balance sheet date in the countries where the company operates and generates income.

 
2.4

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.

Page 4

 
Farm Girl Facial Ltd
 
 
Notes to the financial statements
For the year ended 31 October 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
reducing balance

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.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
Farm Girl Facial Ltd
 
 
Notes to the financial statements
For the year ended 31 October 2023

3.


Employees

2023
£

Wages and salaries
6,775


The average monthly number of employees, including the director, during the year was as follows:


        2023
            No.






Director
1


4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


Additions
682



At 31 October 2023

682



Depreciation


Charge for the year
136



At 31 October 2023

136



Net book value



At 31 October 2023
546


5.


Debtors

2023
£


Other debtors
4,352


Included within other debtors due within one year is a loan to S-J Malins, the sole director, amounting to £4,352. No interest has been charged on this loan. 


Page 6

 
Farm Girl Facial Ltd
 
 
Notes to the financial statements
For the year ended 31 October 2023

6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
6,091



7.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
683

Accruals and deferred income
9,601

10,284


 
Page 7