Registered number
06925446
Bristol Body Care Limited
Unaudited Filleted Accounts
30 June 2024
Bristol Body Care Limited
Registered number: 06925446
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 22,750 26,000
Tangible assets 4 12,491 12,725
35,241 38,725
Current assets
Stocks 18,175 18,175
Debtors 5 64,500 35,416
Cash at bank and in hand 34,663 73,999
117,338 127,590
Creditors: amounts falling due within one year 6 (35,136) (36,886)
Net current assets 82,202 90,704
Total assets less current liabilities 117,443 129,429
Creditors: amounts falling due after more than one year 7 - (6,396)
Net assets 117,443 123,033
Capital and reserves
Called up share capital 2 2
Profit and loss account 117,441 123,031
Shareholders' funds 117,443 123,033
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P James
Director
Approved by the board on 2 October 2024
Bristol Body Care Limited
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
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).
Turnover
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. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 July 2023 65,000
At 30 June 2024 65,000
Amortisation
At 1 July 2023 39,000
Provided during the year 3,250
At 30 June 2024 42,250
Net book value
At 30 June 2024 22,750
At 30 June 2023 26,000
Goodwill is being written off in equal annual instalments over its estimated economic life of twenty years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 July 2023 9,930 26,247 36,177
At 30 June 2024 9,930 26,247 36,177
Depreciation
At 1 July 2023 8,729 14,723 23,452
Charge for the year 87 147 234
At 30 June 2024 8,816 14,870 23,686
Net book value
At 30 June 2024 1,114 11,377 12,491
At 30 June 2023 1,201 11,524 12,725
5 Debtors 2024 2023
£ £
Trade debtors 64,020 34,936
Other debtors 480 480
64,500 35,416
6 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 14,249 17,923
Trade creditors 6,329 6,329
Taxation and social security costs 13,329 11,405
Other creditors 1,229 1,229
35,136 36,886
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans - 6,396
8 Other information
Bristol Body Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
Beaufort House
113 Parson Street
Bristol
BS3 5QH
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