2023-04-012024-03-312024-03-31false06451534BEAUTY BOX BRISTOL LIMITED2024-11-15iso4217:GBPxbrli:pure064515342023-04-01064515342024-03-31064515342023-04-012024-03-31064515342022-04-01064515342023-03-31064515342022-04-012023-03-3106451534bus:SmallEntities2023-04-012024-03-3106451534bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3106451534bus:AbridgedAccounts2023-04-012024-03-3106451534bus:PrivateLimitedCompanyLtd2023-04-012024-03-3106451534core:WithinOneYear2024-03-3106451534core:AfterOneYear2024-03-3106451534core:WithinOneYear2023-03-3106451534core:AfterOneYear2023-03-3106451534core:ShareCapital2024-03-3106451534core:SharePremium2024-03-3106451534core:RevaluationReserve2024-03-3106451534core:OtherReservesSubtotal2024-03-3106451534core:RetainedEarningsAccumulatedLosses2024-03-3106451534core:ShareCapital2023-03-3106451534core:SharePremium2023-03-3106451534core:RevaluationReserve2023-03-3106451534core:OtherReservesSubtotal2023-03-3106451534core:RetainedEarningsAccumulatedLosses2023-03-3106451534core:LandBuildings2024-03-3106451534core:PlantMachinery2024-03-3106451534core:Vehicles2024-03-3106451534core:FurnitureFittings2024-03-3106451534core:OfficeEquipment2024-03-3106451534core:NetGoodwill2024-03-3106451534core:IntangibleAssetsOtherThanGoodwill2024-03-3106451534core:ListedExchangeTraded2024-03-3106451534core:UnlistedNon-exchangeTraded2024-03-3106451534core:LandBuildings2023-03-3106451534core:PlantMachinery2023-03-3106451534core:Vehicles2023-03-3106451534core:FurnitureFittings2023-03-3106451534core:OfficeEquipment2023-03-3106451534core:NetGoodwill2023-03-3106451534core:IntangibleAssetsOtherThanGoodwill2023-03-3106451534core:ListedExchangeTraded2023-03-3106451534core:UnlistedNon-exchangeTraded2023-03-3106451534core:LandBuildings2023-04-012024-03-3106451534core:PlantMachinery2023-04-012024-03-3106451534core:Vehicles2023-04-012024-03-3106451534core:FurnitureFittings2023-04-012024-03-3106451534core:OfficeEquipment2023-04-012024-03-3106451534core:NetGoodwill2023-04-012024-03-3106451534core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3106451534core:ListedExchangeTraded2023-04-012024-03-3106451534core:UnlistedNon-exchangeTraded2023-04-012024-03-3106451534core:MoreThanFiveYears2023-04-012024-03-3106451534core:Non-currentFinancialInstruments2024-03-3106451534core:Non-currentFinancialInstruments2023-03-3106451534dpl:CostSales2023-04-012024-03-3106451534dpl:DistributionCosts2023-04-012024-03-3106451534core:LandBuildings2023-04-012024-03-3106451534core:PlantMachinery2023-04-012024-03-3106451534core:Vehicles2023-04-012024-03-3106451534core:FurnitureFittings2023-04-012024-03-3106451534core:OfficeEquipment2023-04-012024-03-3106451534dpl:AdministrativeExpenses2023-04-012024-03-3106451534core:NetGoodwill2023-04-012024-03-3106451534core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3106451534dpl:GroupUndertakings2023-04-012024-03-3106451534dpl:ParticipatingInterests2023-04-012024-03-3106451534dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3106451534core:ListedExchangeTraded2023-04-012024-03-3106451534dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3106451534core:UnlistedNon-exchangeTraded2023-04-012024-03-3106451534dpl:CostSales2022-04-012023-03-3106451534dpl:DistributionCosts2022-04-012023-03-3106451534core:LandBuildings2022-04-012023-03-3106451534core:PlantMachinery2022-04-012023-03-3106451534core:Vehicles2022-04-012023-03-3106451534core:FurnitureFittings2022-04-012023-03-3106451534core:OfficeEquipment2022-04-012023-03-3106451534dpl:AdministrativeExpenses2022-04-012023-03-3106451534core:NetGoodwill2022-04-012023-03-3106451534core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106451534dpl:GroupUndertakings2022-04-012023-03-3106451534dpl:ParticipatingInterests2022-04-012023-03-3106451534dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3106451534core:ListedExchangeTraded2022-04-012023-03-3106451534dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3106451534core:UnlistedNon-exchangeTraded2022-04-012023-03-3106451534core:NetGoodwill2024-03-3106451534core:IntangibleAssetsOtherThanGoodwill2024-03-3106451534core:LandBuildings2024-03-3106451534core:PlantMachinery2024-03-3106451534core:Vehicles2024-03-3106451534core:FurnitureFittings2024-03-3106451534core:OfficeEquipment2024-03-3106451534core:AfterOneYear2024-03-3106451534core:WithinOneYear2024-03-3106451534core:ListedExchangeTraded2024-03-3106451534core:UnlistedNon-exchangeTraded2024-03-3106451534core:ShareCapital2024-03-3106451534core:SharePremium2024-03-3106451534core:RevaluationReserve2024-03-3106451534core:OtherReservesSubtotal2024-03-3106451534core:RetainedEarningsAccumulatedLosses2024-03-3106451534core:NetGoodwill2023-03-3106451534core:IntangibleAssetsOtherThanGoodwill2023-03-3106451534core:LandBuildings2023-03-3106451534core:PlantMachinery2023-03-3106451534core:Vehicles2023-03-3106451534core:FurnitureFittings2023-03-3106451534core:OfficeEquipment2023-03-3106451534core:AfterOneYear2023-03-3106451534core:WithinOneYear2023-03-3106451534core:Listed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BEAUTY BOX BRISTOL LIMITED

Registered Number
06451534
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

BEAUTY BOX BRISTOL LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Mrs I Vickers
Mr J R Vickers

Company Secretary

Mrs I Vickers

Registered Address

9 Shrubbery Cottages
Redland
Bristol
BS6 6SY

Registered Number

06451534 (England and Wales)
BEAUTY BOX BRISTOL LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets414,53120,783
14,53120,783
Current assets
Stocks57,5007,500
Debtors676,28861,779
Cash at bank and on hand49,25089,007
133,038158,286
Creditors amounts falling due within one year7(105,802)(119,054)
Net current assets (liabilities)27,23639,232
Total assets less current liabilities41,76760,015
Creditors amounts falling due after one year8(15,833)(25,833)
Provisions for liabilities(2,761)(3,949)
Net assets23,17330,233
Capital and reserves
Called up share capital1,0001,000
Profit and loss account22,17329,233
Shareholders' funds23,17330,233
The financial statements were approved and authorised for issue by the Board of Directors on 15 November 2024, and are signed on its behalf by:
Mr J R Vickers
Director
Registered Company No. 06451534
BEAUTY BOX BRISTOL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
Beauty Box Bristol Limited is a private company, limited by shares, registered in England and Wales, registration number 06451534. The registered office is 9 Shrubbery Cottages, Redland, Bristol, BS6 6SY.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. There were no material departures from that standard. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts 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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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. The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
The tax expense represents the sum of the tax currently payable or recoverable. The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Reducing balance (%)Straight line (years)
Land and buildings-5
Plant and machinery33-
Fixtures and fittings25-
Vehicles-5
Office Equipment33-
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Stocks and work in progress
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.
2.Average number of employees

20242023
Average number of employees during the year2627
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23140,402
At 31 March 24140,402
Depreciation and impairment
At 01 April 23119,619
Charge for year6,252
At 31 March 24125,871
Net book value
At 31 March 2414,531
At 31 March 2320,783
5.Stocks

2024

2023

££
Finished goods7,5007,500
Total7,5007,500
6.Debtors: amounts due within one year

2024

2023

££
Other debtors70,64957,626
Prepayments and accrued income5,6394,153
Total76,28861,779
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,7076,264
Bank borrowings and overdrafts10,00010,000
Taxation and social security53,87839,938
Other creditors33,06561,438
Accrued liabilities and deferred income1,1521,414
Total105,802119,054
The bank loan bears interest at 2.5% per annum. Repayments are to be made in equal instalments and conclude in July 2026.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts15,83325,833
Total15,83325,833
9.Operating lease commitments
At 31 March 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £74,838 (2023: £42,538) net of recoverable VAT.
10.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mrs I Vickers25,65141,37534,84632,180
Unsecured and repayable on demand
Mr J R Vickers25,65241,37534,84732,180
Unsecured and repayable on demand
51,30382,75069,69364,360
Interest was charged on the loans at the HMRC Official Rate of Interest. The loans were fully repaid after the company's year end.
11.Related party transactions
In the opinion of the directors, there are no transactions with related parties that have not been concluded under normal market conditions.