2023-07-01 2024-06-30 false Capium Accounts Production 1.1 08524458 bus:AbridgedAccounts 2023-07-01 2024-06-30 08524458 bus:FRS102 2023-07-01 2024-06-30 08524458 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 08524458 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 08524458 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08524458 2023-07-01 2024-06-30 08524458 2024-06-30 08524458 bus:RegisteredOffice 2023-07-01 2024-06-30 08524458 core:WithinOneYear 2024-06-30 08524458 core:AfterOneYear 2024-06-30 08524458 bus:Director1 2023-07-01 2024-06-30 08524458 bus:Director1 2024-06-30 08524458 bus:Director1 2022-07-01 2023-06-30 08524458 2022-07-01 08524458 bus:LeadAgentIfApplicable 2023-07-01 2024-06-30 08524458 2022-07-01 2023-06-30 08524458 2023-06-30 08524458 core:WithinOneYear 2023-06-30 08524458 core:AfterOneYear 2023-06-30 08524458 bus:EntityAccountantsOrAuditors 2022-07-01 2023-06-30 08524458 core:NetGoodwill 2023-07-01 2024-06-30 08524458 core:NetGoodwill 2024-06-30 08524458 core:NetGoodwill 2023-06-30 08524458 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 08524458 core:CostValuation core:Non-currentFinancialInstruments 2023-06-30 08524458 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-06-30 08524458 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 08524458 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-06-30 08524458 core:Non-currentFinancialInstruments 2024-06-30 08524458 core:Non-currentFinancialInstruments 2023-06-30 08524458 core:ShareCapital 2024-06-30 08524458 core:ShareCapital 2023-06-30 08524458 core:RevaluationReserve 2024-06-30 08524458 core:RevaluationReserve 2023-06-30 08524458 core:RetainedEarningsAccumulatedLosses 2024-06-30 08524458 core:RetainedEarningsAccumulatedLosses 2023-06-30 08524458 dpl:Item1 2023-07-01 08524458 dpl:Item1 2024-06-30 08524458 dpl:Item1 2022-07-01 08524458 dpl:Item1 2023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Logo On Report
Registered Number: 08524458


 

 

 

BABYCURLS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Babycurls Limited for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Babycurls Limited for the year ended 30 June 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Babycurls Limited , as a body, in accordance with the terms of our engagement letter dated 20 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of Babycurls Limited and state those matters that we have agreed to state to the Board of Directors of Babycurls Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Babycurls Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Babycurls Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Babycurls Limited. You consider that Babycurls Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Babycurls Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
20 August 2024
1
 
 
Notes
 
2024
£
  2023
£
Current assets      
Stocks 264,000    336,000 
Debtors 57,172    45,286 
Cash at bank and in hand 471,183    315,918 
792,355    697,204 
Creditors: amount falling due within one year (67,666)   (83,738)
Net current assets 724,689    613,466 
 
Total assets less current liabilities 724,689    613,466 
Provisions for liabilities (154)   (134)
Net assets 724,535    613,332 
 

Capital and reserves
     
Called up share capital 1    1 
Reserves 4 88,000    88,000 
Profit and loss account 636,534    525,331 
Shareholders' funds 724,535    613,332 
 


For the year ended 30 June 2024 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 20 August 2024 and were signed by:


-------------------------------
Jeff Underwood
Director
2
General Information
Babycurls Limited is a private company, limited by shares, registered in , registration number 08524458, registration address Bank House, 6-8 Church Street, Adlington, Chorley, PR7 4EX.

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 – 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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
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.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 2 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 300,000    300,000 
Additions  
Disposals  
At 30 June 2024 300,000    300,000 
Amortisation
At 01 July 2023 300,000    300,000 
Charge for year  
On disposals  
At 30 June 2024 300,000    300,000 
Net book values
At 30 June 2024  
At 30 June 2023  


3