2023-07-012024-06-302024-06-30false14201069REVIVE HAIR & BEAUTY LYMINGTON LTD2024-10-17iso4217:GBPxbrli:pure142010692023-07-01142010692024-06-30142010692023-07-012024-06-30142010692022-06-28142010692023-06-30142010692022-06-282023-06-3014201069bus:SmallEntities2023-07-012024-06-3014201069bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3014201069bus:AbridgedAccounts2023-07-012024-06-3014201069bus:PrivateLimitedCompanyLtd2023-07-012024-06-3014201069core:WithinOneYear2024-06-3014201069core:AfterOneYear2024-06-3014201069core:WithinOneYear2023-06-3014201069core:AfterOneYear2023-06-3014201069core:ShareCapital2024-06-3014201069core:SharePremium2024-06-3014201069core:RevaluationReserve2024-06-3014201069core:OtherReservesSubtotal2024-06-3014201069core:RetainedEarningsAccumulatedLosses2024-06-3014201069core:ShareCapital2023-06-3014201069core:SharePremium2023-06-3014201069core:RevaluationReserve2023-06-3014201069core:OtherReservesSubtotal2023-06-3014201069core:RetainedEarningsAccumulatedLosses2023-06-3014201069core:LandBuildings2024-06-3014201069core:PlantMachinery2024-06-3014201069core:Vehicles2024-06-3014201069core:FurnitureFittings2024-06-3014201069core:OfficeEquipment2024-06-3014201069core:NetGoodwill2024-06-3014201069core:IntangibleAssetsOtherThanGoodwill2024-06-3014201069core:ListedExchangeTraded2024-06-3014201069core:UnlistedNon-exchangeTraded2024-06-3014201069core:LandBuildings2023-06-3014201069core:PlantMachinery2023-06-3014201069core:Vehicles2023-06-3014201069core:FurnitureFittings2023-06-3014201069core:OfficeEquipment2023-06-3014201069core:NetGoodwill2023-06-3014201069core:IntangibleAssetsOtherThanGoodwill2023-06-3014201069core:ListedExchangeTraded2023-06-3014201069core:UnlistedNon-exchangeTraded2023-06-3014201069core:LandBuildings2023-07-012024-06-3014201069core:PlantMachinery2023-07-012024-06-3014201069core:Vehicles2023-07-012024-06-3014201069core:FurnitureFittings2023-07-012024-06-3014201069core:OfficeEquipment2023-07-012024-06-3014201069core:NetGoodwill2023-07-012024-06-3014201069core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3014201069core:ListedExchangeTraded2023-07-012024-06-3014201069core:UnlistedNon-exchangeTraded2023-07-012024-06-3014201069core:MoreThanFiveYears2023-07-012024-06-3014201069core:Non-currentFinancialInstruments2024-06-3014201069core:Non-currentFinancialInstruments2023-06-3014201069dpl:CostSales2023-07-012024-06-3014201069dpl:DistributionCosts2023-07-012024-06-3014201069core:LandBuildings2023-07-012024-06-3014201069core:PlantMachinery2023-07-012024-06-3014201069core:Vehicles2023-07-012024-06-3014201069core:FurnitureFittings2023-07-012024-06-3014201069core:OfficeEquipment2023-07-012024-06-3014201069dpl:AdministrativeExpenses2023-07-012024-06-3014201069core:NetGoodwill2023-07-012024-06-3014201069core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3014201069dpl:GroupUndertakings2023-07-012024-06-3014201069dpl:ParticipatingInterests2023-07-012024-06-3014201069dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3014201069core:ListedExchangeTraded2023-07-012024-06-3014201069dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3014201069core:UnlistedNon-exchangeTraded2023-07-012024-06-3014201069dpl:CostSales2022-06-282023-06-3014201069dpl:DistributionCosts2022-06-282023-06-3014201069core:LandBuildings2022-06-282023-06-3014201069core:PlantMachinery2022-06-282023-06-3014201069core:Vehicles2022-06-282023-06-3014201069core:FurnitureFittings2022-06-282023-06-3014201069core:OfficeEquipment2022-06-282023-06-3014201069dpl:AdministrativeExpenses2022-06-282023-06-3014201069core:NetGoodwill2022-06-282023-06-3014201069core:IntangibleAssetsOtherThanGoodwill2022-06-282023-06-3014201069dpl:GroupUndertakings2022-06-282023-06-3014201069dpl:ParticipatingInterests2022-06-282023-06-3014201069dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-282023-06-3014201069core:ListedExchangeTraded2022-06-282023-06-3014201069dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-282023-06-3014201069core:UnlistedNon-exchangeTraded2022-06-282023-06-3014201069core:NetGoodwill2024-06-3014201069core:IntangibleAssetsOtherThanGoodwill2024-06-3014201069core:LandBuildings2024-06-3014201069core:PlantMachinery2024-06-3014201069core:Vehicles2024-06-3014201069core:FurnitureFittings2024-06-3014201069core:OfficeEquipment2024-06-3014201069core:AfterOneYear2024-06-3014201069core:WithinOneYear2024-06-3014201069core:ListedExchangeTraded2024-06-3014201069core:UnlistedNon-exchangeTraded2024-06-3014201069core:ShareCapital2024-06-3014201069core:SharePremium2024-06-3014201069core:RevaluationReserve2024-06-3014201069core:OtherReservesSubtotal2024-06-3014201069core:RetainedEarningsAccumulatedLosses2024-06-3014201069core:NetGoodwill2023-06-3014201069core:IntangibleAssetsOtherThanGoodwill2023-06-3014201069core:LandBuildings2023-06-3014201069core:PlantMachinery2023-06-3014201069core:Vehicles2023-06-3014201069core:FurnitureFittings2023-06-3014201069core:OfficeEquipment2023-06-3014201069core:AfterOneYear2023-06-3014201069core:WithinOneYear2023-06-3014201069core:ListedExch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REVIVE HAIR & BEAUTY LYMINGTON LTD

Registered Number
14201069
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

REVIVE HAIR & BEAUTY LYMINGTON LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

J E K BUTTLER

Registered Address

25-26 Queen Street
Lymington
SO41 9NG

Registered Number

14201069 (England and Wales)
REVIVE HAIR & BEAUTY LYMINGTON LTD
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,7006,259
6,7006,259
Current assets
Stocks19,60516,325
Debtors417,28811,493
Cash at bank and on hand32,21729,466
69,11057,284
Creditors amounts falling due within one year5(41,626)(43,710)
Net current assets (liabilities)27,48413,574
Total assets less current liabilities34,18419,833
Provisions for liabilities(1,675)(1,565)
Net assets32,50918,268
Capital and reserves
Called up share capital99
Profit and loss account32,50018,259
Shareholders' funds32,50918,268
The financial statements were approved and authorised for issue by the Director on 17 October 2024, and are signed on its behalf by:
J E K BUTTLER
Director
Registered Company No. 14201069
REVIVE HAIR & BEAUTY LYMINGTON LTD
Notes to the Financial Statements
for the year ended 30 June 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 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings5
Office Equipment2
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year77
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 239,521
Additions4,806
At 30 June 2414,327
Depreciation and impairment
At 01 July 233,262
Charge for year4,365
At 30 June 247,627
Net book value
At 30 June 246,700
At 30 June 236,259
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,9743,081
Other debtors1,8101,810
Prepayments and accrued income9,5046,602
Total17,28811,493
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,1978,520
Bank borrowings and overdrafts-343
Taxation and social security22,35730,080
Other creditors7,2222,841
Accrued liabilities and deferred income1,8501,926
Total41,62643,710