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REGISTERED NUMBER: 05736063 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st December 2023

for

Kew Health And Beauty (Holdings) Limited

Kew Health And Beauty (Holdings) Limited (Registered number: 05736063)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Kew Health And Beauty (Holdings) Limited

Company Information
for the Year Ended 31st December 2023







DIRECTORS: S R G Tate
Mrs M J Tate





SECRETARY: Mrs M J Tate





REGISTERED OFFICE: 29a Crown Street
Brentwood
Essex
CM14 4BA





REGISTERED NUMBER: 05736063 (England and Wales)





ACCOUNTANTS: Moulton Johnson Limited
Chartered Accountants
29a Crown Street
Brentwood
Essex
CM14 4BA

Kew Health And Beauty (Holdings) Limited (Registered number: 05736063)

Balance Sheet
31st December 2023

31.12.23 31.12.22
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100

CURRENT ASSETS
Debtors 5 542,253 633,478
Cash at bank and in hand 1,536,001 1,012,864
2,078,254 1,646,342
CREDITORS
Amounts falling due within one year 6 1,568,738 1,136,826
NET CURRENT ASSETS 509,516 509,516
TOTAL ASSETS LESS CURRENT
LIABILITIES

509,616

509,616

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 509,615 509,615
SHAREHOLDERS' FUNDS 509,616 509,616

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 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.

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 20th September 2024 and were signed on its behalf by:





S R G Tate - Director


Kew Health And Beauty (Holdings) Limited (Registered number: 05736063)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

Kew Health And Beauty (Holdings) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1st January 2023
and 31st December 2023 100
NET BOOK VALUE
At 31st December 2023 100
At 31st December 2022 100

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Other debtors 732,638 633,478
Provision for doubtful debts (190,385 ) -
542,253 633,478

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Trade creditors 1 -
Amounts owed to group undertakings 1,210,437 778,526
Other creditors 358,200 358,200
Directors' loan accounts 100 100
1,568,738 1,136,826

Kew Health And Beauty (Holdings) Limited (Registered number: 05736063)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

7. RELATED PARTY DISCLOSURES

During the year, Kew Health & Beauty Ltd continued to advance and interest-free loan to the company. At the year-end, the amount due by the company to Kew Health And Beauty Limited amounted to £1,210,437 (2022: £778,526).

During the year, Alinter Ltd, a company under common control, continued to advance an interest-free loan to the company. At the year-end, the amount due by the company to Alinter Ltd amounted to £358,200 (2022: £358,200).

During the year, the company continued to advance an interest-free loan to Kew Health & Beauty (Manufacturing) Ltd, a company under common control. The balance due from Kew Health & Beauty (Manufacturing) Ltd at the year-end Ltd amounted to £97,979 (2022: £190,385).

During the year, the company continued to advance an interest-free loan to Valisha (Oxon) Ltd, a company under common control. The balance due from Valisha (Oxon) Limited at the year-end amounted to £249,959 (2022: £249,959).

During the year, the company continued to advance an interest-free loan to Valisha (North Oxford) Ltd, a company under common control. The balance due from Valisha (North Oxford) Limited at the year-end amounted to £285,300 (2022: £284,119).

During the year, the company advanced an interest-free loan to Eaton Mayfair Limited, a company under common control. The balance due from Eaton Mayfair Limited at the year-end amounted to £99,400 (2022: £99,400).

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Kew Health And Beauty (Holdings) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kew Health And Beauty (Holdings) Limited for the year ended 31st December 2023 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kew Health And Beauty (Holdings) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kew Health And Beauty (Holdings) Limited and state those matters that we have agreed to state to the Board of Directors of Kew Health And Beauty (Holdings) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kew Health And Beauty (Holdings) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kew Health And Beauty (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kew Health And Beauty (Holdings) Limited. You consider that Kew Health And Beauty (Holdings) 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 financial statements of Kew Health And Beauty (Holdings) 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 financial statements.






Moulton Johnson Limited
Chartered Accountants
29a Crown Street
Brentwood
Essex
CM14 4BA


20th September 2024