2023-04-212024-03-312024-03-31false14820069COSMETIC TATTOO BY LOU 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COSMETIC TATTOO BY LOU LTD

Registered Number
14820069
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

COSMETIC TATTOO BY LOU LTD
Company Information
for the period from 21 April 2023 to 31 March 2024

Director

Mrs L Howarth

Registered Address

9 Brandon Avenue
Heald Green
Cheadle
SK8 3SG

Registered Number

14820069 (England and Wales)
COSMETIC TATTOO BY LOU LTD
Balance Sheet as at
31 March 2024

Notes

2024

£

£

Fixed assets
Tangible assets3354
354
Current assets
Cash at bank and on hand3,651
3,651
Creditors amounts falling due within one year(3,504)
Net current assets (liabilities)147
Total assets less current liabilities501
Net assets501
Capital and reserves
Called up share capital100
Profit and loss account401
Shareholders' funds501
The financial statements were approved and authorised for issue by the Director on 12 October 2024, and are signed on its behalf by:
Mrs L Howarth
Director
Registered Company No. 14820069
COSMETIC TATTOO BY LOU LTD
Notes to the Financial Statements
for the period ended 31 March 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
These financial statements have been prepared in accordance with the provisions of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
The company's policy of revenue recognition is to recognise a sale when the contractual obligations to the customer have been fulfilled. For contracts where obligations to the customer have not been fulfilled, but have been invoiced the sale is recognised within deferred income in current liabilities until such time a right to consideration arises. The total turnover of the company for the year has been derived from its principal activity wholly undertaken within the United Kingdom.
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
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs which are directly attributable in bringing the asset to its location and condition so that it is capable of operating in the manner intended by management. Residual values used in the calculation of depreciable amount are the expected amounts which would currently be obtained from disposal of assets, after deducting the estimated costs of disposal, if the assets were already of the age and in the condition expected at the end of their useful lives. Profits and losses on the disposal of fixed assets are included in the calculation of profit for the period. The directors assess the company's tangible assets for evidence of impairment at each reporting date. Where there are indicators of impairment, the directors calculate recoverable amount of the asset(s) and compare this with the carrying amount. If recoverable amount is lower than carrying amount, the asset is written down to recoverable amount by way of an impairment loss which is recognised in profit or loss for the period. Impairment losses are reversed when there is evidence that the reasons giving rise to the original impairment have ceased to apply. Impairment losses are reversed through profit and loss but only to the extent that the reversal does not increase the carrying amount of the asset to the amount which would have been stated, net of depreciation, had no impairment loss been recognised.

Straight line (years)
Office Equipment33
Financial instruments
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit or loss. All other investments are subsequently measured at cost less impairment. Debtors and creditors which fall due within one year are recorded in the financial statements at transaction price and subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded in profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt. Debtors do not carry interest and are stated at their nominal value. Trade creditors are not interest-bearing and are stated at their nominal value. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.
2.Average number of employees

2024
Average number of employees during the year1
3.Tangible fixed assets

Total

£
Cost or valuation
Additions470
At 31 March 24470
Depreciation and impairment
Charge for year116
At 31 March 24116
Net book value
At 31 March 24354
At 20 April 23-