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Company Registration No. 12324832 (England and Wales)
88 Health And Beauty Ltd Unaudited accounts for the year ended 30 November 2024
88 Health And Beauty Ltd Unaudited accounts Contents
Page
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88 Health And Beauty Ltd Company Information for the year ended 30 November 2024
Directors
Hua Lin Sijie Zheng
Company Number
12324832 (England and Wales)
Registered Office
162 PENTONVILLE ROAD LONDON N1 9JL ENGLAND
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88 Health And Beauty Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,163 
7,163 
Tangible assets
1,161 
1,787 
8,324 
8,950 
Current assets
Inventories
- 
120 
Debtors
- 
570 
Cash at bank and in hand
1,691 
2,830 
1,691 
3,520 
Creditors: amounts falling due within one year
(5,455)
(8,391)
Net current liabilities
(3,764)
(4,871)
Net assets
4,560 
4,079 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,460 
3,979 
Shareholders' funds
4,560 
4,079 
For the year ending 30 November 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 9 January 2025 and were signed on its behalf by
Sijie Zheng Director Company Registration No. 12324832
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88 Health And Beauty Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
88 Health And Beauty Ltd is a private company, limited by shares, registered in England and Wales, registration number 12324832. The registered office is 162 PENTONVILLE ROAD, LONDON, N1 9JL, ENGLAND.
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:
Fixtures & fittings
Straight line over 3 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. No amortisation will be calculated until business sold.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2023
7,163 
At 30 November 2024
7,163 
Amortisation
At 1 December 2023
- 
At 30 November 2024
- 
Net book value
At 30 November 2024
7,163 
At 30 November 2023
7,163 
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88 Health And Beauty Ltd Notes to the Accounts for the year ended 30 November 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 December 2023
1,787 
At 30 November 2024
1,787 
Depreciation
Charge for the year
626 
At 30 November 2024
626 
Net book value
At 30 November 2024
1,161 
At 30 November 2023
1,787 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
570 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
580 
919 
Loans from directors
4,875 
6,190 
Accruals
- 
1,282 
5,455 
8,391 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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