2023-03-012024-02-292024-02-29false08764421Beauty Boulevard 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Beauty Boulevard Limited

Registered Number
08764421
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

Beauty Boulevard Limited
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

Alan Ralph Underwood

Registered Address

Balmoral House Warwick Court
Park Road
Manchester
M24 1AE

Registered Number

08764421 (England and Wales)
Beauty Boulevard Limited
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets314,51215,710
Tangible assets41,5772,103
16,08917,813
Current assets
Stocks-34,500
Debtors573,04694,938
Cash at bank and on hand13,87932,189
86,925161,627
Creditors amounts falling due within one year6(87,896)(122,469)
Net current assets (liabilities)(971)39,158
Total assets less current liabilities15,11856,971
Creditors amounts falling due after one year7(25,303)(31,719)
Provisions for liabilities8(300)(400)
Net assets(10,485)24,852
Capital and reserves
Called up share capital22
Share premium65,00065,000
Profit and loss account(75,487)(40,150)
Shareholders' funds(10,485)24,852
The financial statements were approved and authorised for issue by the Director on 21 November 2024, and are signed on its behalf by:
Alan Ralph Underwood
Director
Registered Company No. 08764421
Beauty Boulevard Limited
Notes to the Financial Statements
for the year ended 29 February 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
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee 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.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets acquired from a business are recognised at costs and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably. Amortisation is recognised so as to write off the cost or valuation of assets less their residual value over their useful economic lives on the following basis> Patents & licences at 7% on a straight line basis. Domain at 25% on a straight line basis.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Reducing balance (%)
Fixtures and fittings7
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
At 01 March 2346,946
At 29 February 2446,946
Amortisation and impairment
At 01 March 2331,236
Charge for year1,198
At 29 February 2432,434
Net book value
At 29 February 2414,512
At 28 February 2315,710
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 237,755
At 29 February 247,755
Depreciation and impairment
At 01 March 235,652
Charge for year526
At 29 February 246,178
Net book value
At 29 February 241,577
At 28 February 232,103
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables40,32770,520
Amounts owed by group undertakings16,2367,935
Other debtors16,48316,483
Total73,04694,938
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables33,70225,200
Bank borrowings and overdrafts11,25510,043
Amounts owed to related parties-54,746
Taxation and social security40,77822,719
Other creditors1,1619,761
Accrued liabilities and deferred income1,000-
Total87,896122,469
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts25,30331,719
Total25,30331,719
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)300400
Total300400