2023-01-012023-12-312023-12-31false04557677KNIGHTSBRIDGE NAIL & BEAUTY 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KNIGHTSBRIDGE NAIL & BEAUTY LIMITED

Registered Number
04557677
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

KNIGHTSBRIDGE NAIL & BEAUTY LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Grazyna Roche

Company Secretary

ROZEK, Rafal Franciszek

Registered Address

7 Park Close
London
SW1X 7PQ

Registered Number

04557677 (England and Wales)
KNIGHTSBRIDGE NAIL & BEAUTY LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets324,41821,867
24,41821,867
Current assets
Stocks415,50418,524
Debtors5,6481,725
Cash at bank and on hand93,868129,111
115,020149,360
Creditors amounts falling due within one year5(96,643)(108,950)
Net current assets (liabilities)18,37740,410
Total assets less current liabilities42,79562,277
Creditors amounts falling due after one year6(33,405)(38,845)
Net assets9,39023,432
Capital and reserves
Called up share capital100100
Profit and loss account9,29023,332
Shareholders' funds9,39023,432
The financial statements were approved and authorised for issue by the Director on 23 September 2024, and are signed on its behalf by:
Grazyna Roche
Director
Registered Company No. 04557677
KNIGHTSBRIDGE NAIL & BEAUTY LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year66
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 January 23118,27816,6946,500141,472
Additions15,000--15,000
Disposals(5,000)--(5,000)
At 31 December 23128,27816,6946,500151,472
Depreciation and impairment
At 01 January 2398,27316,1715,161119,605
Charge for year7,7101314428,283
On disposals(834)--(834)
At 31 December 23105,14916,3025,603127,054
Net book value
At 31 December 2323,12939289724,418
At 31 December 2220,0055231,33921,867
4.Stocks

2023

2022

££
Other stocks15,50418,524
Total15,50418,524
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables42,46614,987
Bank borrowings and overdrafts5,5025,507
Taxation and social security8,59324,314
Other creditors40,08239,579
Accrued liabilities and deferred income-24,563
Total96,643108,950
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts33,40538,845
Total33,40538,845