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REGISTERED NUMBER: 12993215 (England and Wales)















CLAW CULTURE COSMETICS LIMITED

Unaudited Financial Statements

for the Year Ended 31 May 2024






CLAW CULTURE COSMETICS LIMITED (Registered number: 12993215)






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


CLAW CULTURE COSMETICS LIMITED

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs R S Ogden
M Ogden





REGISTERED OFFICE: Unit 6 Park Road Industrial Estate
Bacup
OL13 0BW





REGISTERED NUMBER: 12993215 (England and Wales)





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

CLAW CULTURE COSMETICS LIMITED (Registered number: 12993215)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,418 13,260

CURRENT ASSETS
Stocks 18,250 28,500
Cash at bank 6,532 6,020
24,782 34,520
CREDITORS
Amounts falling due within one year 5 34,616 32,045
NET CURRENT (LIABILITIES)/ASSETS (9,834 ) 2,475
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,584

15,735

CAPITAL AND RESERVES
Called up share capital 6 150 150
Retained earnings 2,434 15,585
SHAREHOLDERS' FUNDS 2,584 15,735

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


CLAW CULTURE COSMETICS LIMITED (Registered number: 12993215)

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

1. STATUTORY INFORMATION

CLAW CULTURE COSMETICS 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & equipment - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

CLAW CULTURE COSMETICS LIMITED (Registered number: 12993215)

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

4. TANGIBLE FIXED ASSETS
Plant &
equipment
£   
COST
At 1 June 2023 15,600
Additions 1,349
At 31 May 2024 16,949
DEPRECIATION
At 1 June 2023 2,340
Charge for year 2,191
At 31 May 2024 4,531
NET BOOK VALUE
At 31 May 2024 12,418
At 31 May 2023 13,260

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 13,229 13,068
Amounts owed to group undertakings 1,271 1,271
Taxation 4,068 1,902
Other creditors 16,048 15,804
34,616 32,045

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
150 Ordinary £1 150 150

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the directors Mrs R S Ogden and M Ogden through their ownership of the Company's parent undertaking BEAUTY SPOT HOLDINGS LIMITED.