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Registered number: 14074666
Beautique Beauty Studio Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2024
Together We Count Limited
87 Heeley Bank Road
Sheffield
South Yorkshire
S2 3GL
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 14074666
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,393 7,190
Tangible Assets 5 8,418 9,005
13,811 16,195
CURRENT ASSETS
Stocks 7,200 6,750
Debtors 3,625 3,625
Cash at bank and in hand 482 3,403
11,307 13,778
Creditors: Amounts Falling Due Within One Year (24,583 ) (26,556 )
NET CURRENT ASSETS (LIABILITIES) (13,276 ) (12,778 )
TOTAL ASSETS LESS CURRENT LIABILITIES 535 3,417
Creditors: Amounts Falling Due After More Than One Year - (3,007 )
NET ASSETS 535 410
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 435 310
SHAREHOLDERS' FUNDS 535 410
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Claire Cristofoli
Director
14 October 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Beautique Beauty Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14074666 . The registered office is Loriner House, Haywards Heath, RH17 5LJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing balance method
Computer Equipment 33% Straight line method
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Intangible Assets
Total
£
Cost
As at 1 May 2023 8,987
As at 30 April 2024 8,987
Amortisation
As at 1 May 2023 1,797
Provided during the period 1,797
As at 30 April 2024 3,594
Net Book Value
As at 30 April 2024 5,393
As at 1 May 2023 7,190
5. Tangible Assets
Total
£
Cost
As at 1 May 2023 12,188
Additions 2,962
Disposals (423 )
As at 30 April 2024 14,727
Depreciation
As at 1 May 2023 3,183
Provided during the period 3,251
Disposals (125 )
As at 30 April 2024 6,309
Net Book Value
As at 30 April 2024 8,418
As at 1 May 2023 9,005
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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