2023-05-01 2024-04-30 false Capium Accounts Production 1.1 11300693 2023-05-01 2024-04-30 11300693 bus:AbridgedAccounts 2023-05-01 2024-04-30 11300693 bus:FRS102 2023-05-01 2024-04-30 11300693 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 11300693 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11300693 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11300693 2023-05-01 2024-04-30 11300693 2024-04-30 11300693 bus:RegisteredOffice 2023-05-01 2024-04-30 11300693 core:WithinOneYear 2024-04-30 11300693 core:AfterOneYear 2024-04-30 11300693 1 2023-05-01 2024-04-30 11300693 bus:Director1 2023-05-01 2024-04-30 11300693 bus:Director1 2024-04-30 11300693 bus:Director1 2022-05-01 2023-04-30 11300693 2022-05-01 11300693 bus:LeadAgentIfApplicable 2023-05-01 2024-04-30 11300693 2022-05-01 2023-04-30 11300693 2023-04-30 11300693 core:WithinOneYear 2023-04-30 11300693 core:AfterOneYear 2023-04-30 11300693 bus:EntityAccountantsOrAuditors 2022-05-01 2023-04-30 11300693 core:PlantMachinery 2023-05-01 2024-04-30 11300693 core:PlantMachinery 2024-04-30 11300693 core:PlantMachinery 2023-04-30 11300693 core:FurnitureFittings 2023-05-01 2024-04-30 11300693 core:FurnitureFittings 2024-04-30 11300693 core:FurnitureFittings 2023-04-30 11300693 core:ComputerEquipment 2023-05-01 2024-04-30 11300693 core:ComputerEquipment 2024-04-30 11300693 core:ComputerEquipment 2023-04-30 11300693 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-04-30 11300693 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-04-30 11300693 core:CostValuation core:Non-currentFinancialInstruments 2024-04-30 11300693 core:CostValuation core:Non-currentFinancialInstruments 2023-04-30 11300693 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-04-30 11300693 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 11300693 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 11300693 core:Non-currentFinancialInstruments 2024-04-30 11300693 core:Non-currentFinancialInstruments 2023-04-30 11300693 core:ShareCapital 2024-04-30 11300693 core:ShareCapital 2023-04-30 11300693 core:RetainedEarningsAccumulatedLosses 2024-04-30 11300693 core:RetainedEarningsAccumulatedLosses 2023-04-30 11300693 dpl:Item1 2023-05-01 11300693 dpl:Item1 2024-04-30 11300693 dpl:Item1 2022-05-01 11300693 dpl:Item1 2023-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11300693


 

 

 

ELEGANCE HAIR NAILS AND BEAUTY LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3   202 
  202 
Current assets      
Stocks 2,220    2,220 
Debtors 7,425    7,425 
Cash at bank and in hand 61,605    37,249 
71,250    46,894 
Creditors: amount falling due within one year (50,787)   (35,320)
Net current assets 20,463    11,574 
 
Total assets less current liabilities 20,463    11,776 
Net assets 20,463    11,776 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 20,462    11,775 
Shareholders' funds 20,463    11,776 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 13 January 2025 and were signed by:


-------------------------------
Sumita Arya
Director
1
General Information
ELEGANCE HAIR NAILS AND BEAUTY LTD is a private company, limited by shares, registered in , registration number 11300693, registration address 536 High Road Wembley, HA9 7BS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Fixtures and Fittings 20% Straight Line
Computer Equipment 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 May 2023 4,530    5,078    872    10,480 
Additions      
Disposals      
At 30 April 2024 4,530    5,078    872    10,480 
Depreciation
At 01 May 2023 4,530    4,877    871    10,278 
Charge for year   201    1    202 
On disposals      
At 30 April 2024 4,530    5,078    872    10,480 
Net book values
Closing balance as at 30 April 2024      
Opening balance as at 01 May 2023   201    1    202 


2