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Company Registration No. 05743354 (England and Wales)
The Better Body Shop Ltd. Unaudited accounts for the year ended 31 May 2024
The Better Body Shop Ltd. Unaudited accounts Contents
Page
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The Better Body Shop Ltd. Company Information for the year ended 31 May 2024
Directors
Jason Crow Alison Crow
Company Number
05743354 (England and Wales)
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The Better Body Shop Ltd. Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,899 
43,899 
Investments
92 
92 
33,991 
43,991 
Current assets
Debtors
510 
- 
Cash at bank and in hand
64,747 
22,861 
65,257 
22,861 
Creditors: amounts falling due within one year
210,456 
148,459 
Net current assets
275,713 
171,320 
Total assets less current liabilities
309,704 
215,311 
Creditors: amounts falling due after more than one year
(195,050)
(98,805)
Net assets
114,654 
116,506 
Capital and reserves
Called up share capital
62,500 
62,500 
Share premium
37,500 
37,500 
Profit and loss account
14,654 
16,506 
Shareholders' funds
114,654 
116,506 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2024 and were signed on its behalf by
Alison Crow Director Company Registration No. 05743354
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The Better Body Shop Ltd. Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
The Better Body Shop Ltd. is a private company, limited by shares, registered in England and Wales, registration number 05743354.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
20
Plant & machinery
10
Motor vehicles
4
Fixtures & fittings
4
Computer equipment
4
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
43,388 
116,905 
1,934 
162,227 
At 31 May 2024
43,388 
116,905 
1,934 
162,227 
Depreciation
At 1 June 2023
28,529 
88,611 
1,188 
118,328 
Charge for the year
2,800 
7,000 
200 
10,000 
At 31 May 2024
31,329 
95,611 
1,388 
128,328 
Net book value
At 31 May 2024
12,059 
21,294 
546 
33,899 
At 31 May 2023
14,859 
28,294 
746 
43,899 
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The Better Body Shop Ltd. Notes to the Accounts for the year ended 31 May 2024
5
Investments
Other investments 
£ 
Valuation at 1 June 2023
92 
Valuation at 31 May 2024
92 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
510 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
(36)
Taxes and social security
- 
157 
Other creditors
(210,456)
(148,580)
(210,456)
(148,459)
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
37,245 
- 
Loans from directors
157,805 
98,805 
195,050 
98,805 
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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