2023-09-012024-08-312024-08-31false08171568VIVIANNA DOES MAKEUP 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VIVIANNA DOES MAKEUP LIMITED

Registered Number
08171568
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

VIVIANNA DOES MAKEUP LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

GARDNER, Steve Paul
NEWTON, Anna
NEWTON, Mark Ashley

Registered Address

56 West Street
Shoreham-By-Sea
BN43 5WG

Registered Number

08171568 (England and Wales)
VIVIANNA DOES MAKEUP LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets341,06748,959
41,06748,959
Current assets
Stocks486,33942,592
Debtors528,4613,070
Cash at bank and on hand558,695695,199
673,495740,861
Creditors amounts falling due within one year6(135,739)(177,555)
Net current assets (liabilities)537,756563,306
Total assets less current liabilities578,823612,265
Provisions for liabilities7(10,267)(12,240)
Net assets568,556600,025
Capital and reserves
Called up share capital100100
Profit and loss account568,456599,925
Shareholders' funds568,556600,025
The financial statements were approved and authorised for issue by the Board of Directors on 30 September 2024, and are signed on its behalf by:
NEWTON, Anna
Director
Registered Company No. 08171568
VIVIANNA DOES MAKEUP LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Stocks and work in progress
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.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 September 23-63,54545,015108,560
Additions2,538-4,0006,538
Disposals--(4,043)(4,043)
At 31 August 242,53863,54544,972111,055
Depreciation and impairment
At 01 September 23-23,83035,77159,601
Charge for year1599,9294,34214,430
On disposals--(4,043)(4,043)
At 31 August 2415933,75936,07069,988
Net book value
At 31 August 242,37929,7868,90241,067
At 31 August 23-39,7159,24448,959
4.Stocks

2024

2023

££
Work in progress86,33942,592
Total86,33942,592
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables23,28065
Other debtors3,3721,300
Prepayments and accrued income1,8091,705
Total28,4613,070
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,897-
Taxation and social security112,020140,115
Other creditors1,58727,272
Accrued liabilities and deferred income20,23510,168
Total135,739177,555
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,26712,240
Total10,26712,240
8.Controlling party
The controlling party is A Newton.