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REGISTERED NUMBER: 11104714 (England and Wales)















BEAUTY SPOT HOLDINGS LIMITED

Unaudited Financial Statements

for the Year Ended 31 May 2024






BEAUTY SPOT HOLDINGS LIMITED (Registered number: 11104714)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BEAUTY SPOT HOLDINGS LIMITED

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs R S Ogden
M Ogden





REGISTERED OFFICE: 1 Park View Court
St. Pauls Road
Shipley
United Kingdom
BD18 3DZ





REGISTERED NUMBER: 11104714 (England and Wales)





ACCOUNTANTS: Maclean & Company
1 Park View Court
St Paul's Road
Shipley
West Yorkshire
BD18 3DZ

BEAUTY SPOT HOLDINGS LIMITED (Registered number: 11104714)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 400,301 400,151

CURRENT ASSETS
Debtors 5 83,788 -
Cash at bank 1,186 28
84,974 28
CREDITORS
Amounts falling due within one year 6 522,725 435,726
NET CURRENT LIABILITIES (437,751 ) (435,698 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(37,450

)

(35,547

)

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (37,550 ) (35,647 )
SHAREHOLDERS' FUNDS (37,450 ) (35,547 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2024 and were signed on its behalf by:



Mrs R S Ogden - Director



M Ogden - Director


BEAUTY SPOT HOLDINGS LIMITED (Registered number: 11104714)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

BEAUTY SPOT HOLDINGS LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 June 2023 400,151
Additions 150
At 31 May 2024 400,301
NET BOOK VALUE
At 31 May 2024 400,301
At 31 May 2023 400,151

BEAUTY SPOT HOLDINGS LIMITED (Registered number: 11104714)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. FIXED ASSET INVESTMENTS - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

BEAUTY SPOT WAREHOUSE LIMITED
Registered office: England & Wales
Nature of business: Retail of clothing accessories
%
Class of shares: holding
Ordinary 100.00

TITANIUM TREASURE LIMITED
Registered office: England & Wales
Nature of business: Retail of specialised jewellery
%
Class of shares: holding
Ordinary 100.00

CLAW CULTURE COSMETICS LIMITED
Registered office: England & Wales
Nature of business: Wholesaler of cosmetics
%
Class of shares: holding
Ordinary 100.00

THE BODY PIERCING COMPANY LIMITED
Registered office: England & Wales
Nature of business: Body piercing & retail of Body Jewellery
%
Class of shares: holding
Ordinary 100.00

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 83,788 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts - 3,676
Amounts owed to group undertakings 517,325 426,650
Other creditors 5,400 5,400
522,725 435,726

7. SECURED DEBTS

The following secured debts are included within creditors:

31.5.24 31.5.23
£    £   
Bank loans - 3,676

Bank borrowings are secured by fixed and floating charges over all the Company's assets by way of a Debenture dated 18 May 2018.

BEAUTY SPOT HOLDINGS LIMITED (Registered number: 11104714)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
100 Ordinary £1 100 100