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Registered number: 06792975
Bella Tanning & Beauty Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
J Summerfield & Co Limited
29 Vicarage Road
Coseley
Bilston
West Midlands
WV14 9EA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06792975
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,145 3,987
37,145 3,987
CURRENT ASSETS
Stocks 5 390 390
Cash at bank and in hand 669 45,236
1,059 45,626
Creditors: Amounts Falling Due Within One Year 6 (23,314 ) (24,145 )
NET CURRENT ASSETS (LIABILITIES) (22,255 ) 21,481
TOTAL ASSETS LESS CURRENT LIABILITIES 14,890 25,468
Creditors: Amounts Falling Due After More Than One Year 7 (9,667 ) (13,771 )
NET ASSETS 5,223 11,697
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 4,223 10,697
SHAREHOLDERS' FUNDS 5,223 11,697
Page 1
Page 2
For the year ending 31 January 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.
On behalf of the board
Miss Lorriane McManus
Director
15/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bella Tanning & Beauty Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06792975 . The registered office is 3 Brick Klin Lane, Dudley, West Midlands, DY3 2XE.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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:
Plant & Machinery 18%
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 4 6
4 6
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2023 31,297
Additions 33,158
As at 31 January 2024 64,455
Depreciation
As at 1 February 2023 27,310
As at 31 January 2024 27,310
Net Book Value
As at 31 January 2024 37,145
As at 1 February 2023 3,987
5. Stocks
2024 2023
£ £
Materials 390 390
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Other taxes and social security 382 1,212
Other creditors 540 540
Director's loan account 22,393 22,393
23,314 24,145
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,667 13,771
9,667 13,771
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5