2022-07-012023-12-312023-12-31false06925541NEAL'S YARD REMEDIES (BRIGHTON) 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NEAL'S YARD REMEDIES (BRIGHTON) LIMITED

Registered Number
06925541
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2023

NEAL'S YARD REMEDIES (BRIGHTON) LIMITED
Company Information
for the period from 1 July 2022 to 31 December 2023

Director

CAMPEAU, Nicholas Robert

Registered Address

3 Laughton Lodge Common Lane
Laughton
Lewes
BN8 6BY

Registered Number

06925541 (England and Wales)
NEAL'S YARD REMEDIES (BRIGHTON) LIMITED
Balance Sheet as at
31 December 2023

Notes

31 Dec 2023

30 Jun 2022

£

£

£

£

Fixed assets
Tangible assets3-42
-42
Current assets
Stocks4-29,460
Debtors523,62518,967
Cash at bank and on hand31,171375,449
54,796423,876
Creditors amounts falling due within one year6(7,894)(326,733)
Net current assets (liabilities)46,90297,143
Total assets less current liabilities46,90297,185
Provisions for liabilities7-(9)
Net assets46,90297,176
Capital and reserves
Called up share capital22
Profit and loss account46,90097,174
Shareholders' funds46,90297,176
The financial statements were approved and authorised for issue by the Director on 7 January 2025, and are signed on its behalf by:
CAMPEAU, Nicholas Robert
Director
Registered Company No. 06925541
NEAL'S YARD REMEDIES (BRIGHTON) LIMITED
Notes to the Financial Statements
for the period ended 31 December 2023

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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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 are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:

Reducing balance (%)
Fixtures and fittings25
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.
2.Average number of employees

20232022
Average number of employees during the year812
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 July 221,3221,322
Disposals(1,322)(1,322)
Depreciation and impairment
At 01 July 221,2801,280
Charge for year1414
On disposals(1,294)(1,294)
Net book value
At 31 December 23--
At 30 June 224242
4.Stocks

2023

2022

££
Finished goods-29,460
Total-29,460
5.Debtors: amounts due within one year

2023

2022

££
Other debtors2,39610,422
Prepayments and accrued income21,2298,545
Total23,62518,967
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-25,804
Taxation and social security4,41314,842
Other creditors1282,841
Accrued liabilities and deferred income3,4803,246
Total7,894326,733
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)-9
Total-9
8.Controlling party
N Campeau was the ultimate controlling party throughout the period.