IRIS Accounts Production v24.3.2.46 06017139 Board of Directors 29.4.23 28.4.24 28.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh060171392023-04-28060171392024-04-28060171392023-04-292024-04-28060171392022-04-28060171392022-04-292023-04-28060171392023-04-2806017139ns15:EnglandWales2023-04-292024-04-2806017139ns14:PoundSterling2023-04-292024-04-2806017139ns10:Director12023-04-292024-04-2806017139ns10:PrivateLimitedCompanyLtd2023-04-292024-04-2806017139ns10:SmallEntities2023-04-292024-04-2806017139ns10:AuditExempt-NoAccountantsReport2023-04-292024-04-2806017139ns10:SmallCompaniesRegimeForDirectorsReport2023-04-292024-04-2806017139ns10:SmallCompaniesRegimeForAccounts2023-04-292024-04-2806017139ns10:FullAccounts2023-04-292024-04-280601713912023-04-292024-04-2806017139ns10:Director22023-04-292024-04-2806017139ns10:RegisteredOffice2023-04-292024-04-2806017139ns5:CurrentFinancialInstruments2024-04-2806017139ns5:CurrentFinancialInstruments2023-04-2806017139ns5:ShareCapital2024-04-2806017139ns5:ShareCapital2023-04-2806017139ns5:SharePremium2024-04-2806017139ns5:SharePremium2023-04-2806017139ns5:RetainedEarningsAccumulatedLosses2024-04-2806017139ns5:RetainedEarningsAccumulatedLosses2023-04-2806017139ns5:NetGoodwill2023-04-292024-04-2806017139ns5:IntangibleAssetsOtherThanGoodwill2023-04-292024-04-2806017139ns5:NetGoodwill2023-04-2806017139ns5:NetGoodwill2024-04-2806017139ns5:NetGoodwill2023-04-2806017139ns5:LandBuildings2023-04-2806017139ns5:PlantMachinery2023-04-2806017139ns5:LandBuildings2023-04-292024-04-2806017139ns5:PlantMachinery2023-04-292024-04-2806017139ns5:LandBuildings2024-04-2806017139ns5:PlantMachinery2024-04-2806017139ns5:LandBuildings2023-04-2806017139ns5:PlantMachinery2023-04-2806017139ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-2806017139ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-28
REGISTERED NUMBER: 06017139 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 APRIL 2024

FOR

LAVENDER & STONE BEAUTY ROOMS LIMITED

LAVENDER & STONE BEAUTY ROOMS LIMITED (REGISTERED NUMBER: 06017139)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LAVENDER & STONE BEAUTY ROOMS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 APRIL 2024







DIRECTORS: Mrs V Patel
Krupesh Patel





REGISTERED OFFICE: 7 St. Johns Road
Harrow
HA1 2EY





REGISTERED NUMBER: 06017139 (England and Wales)





ACCOUNTANTS: Macalvins Limited
Chartered Accountants
7 St John's Road
Harrow
Middlesex
HA1 2EY

LAVENDER & STONE BEAUTY ROOMS LIMITED (REGISTERED NUMBER: 06017139)

BALANCE SHEET
28 APRIL 2024

28.4.24 28.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 44,941 47,306
Tangible assets 5 22,863 29,587
67,804 76,893

CURRENT ASSETS
Stocks 20,000 38,500
Debtors 6 535,368 473,436
Cash at bank 1,235 7,008
556,603 518,944
CREDITORS
Amounts falling due within one year 7 413,298 376,435
NET CURRENT ASSETS 143,305 142,509
TOTAL ASSETS LESS CURRENT
LIABILITIES

211,109

219,402

PROVISIONS FOR LIABILITIES 3,413 4,496
NET ASSETS 207,696 214,906

CAPITAL AND RESERVES
Called up share capital 138,124 138,124
Share premium Account 153,446 153,446
Retained earnings (83,874 ) (76,664 )
207,696 214,906

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:





Krupesh Patel - Director


LAVENDER & STONE BEAUTY ROOMS LIMITED (REGISTERED NUMBER: 06017139)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 APRIL 2024


1. STATUTORY INFORMATION

Lavender & Stone Beauty Rooms Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis as the directors will continue to provide financial support for the foreseeable future.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings - 10% on cost
Plant and machinery etc - 15% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

LAVENDER & STONE BEAUTY ROOMS LIMITED (REGISTERED NUMBER: 06017139)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 APRIL 2024


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 21 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 29 April 2023
and 28 April 2024 127,086
AMORTISATION
At 29 April 2023 79,780
Charge for year 2,365
At 28 April 2024 82,145
NET BOOK VALUE
At 28 April 2024 44,941
At 28 April 2023 47,306

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 29 April 2023 77,821 305,698 383,519
Additions - 838 838
At 28 April 2024 77,821 306,536 384,357
DEPRECIATION
At 29 April 2023 74,820 279,112 353,932
Charge for year 500 7,062 7,562
At 28 April 2024 75,320 286,174 361,494
NET BOOK VALUE
At 28 April 2024 2,501 20,362 22,863
At 28 April 2023 3,001 26,586 29,587

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.4.24 28.4.23
£    £   
Amounts owed by group undertakings 103,698 48,840
Other debtors 431,670 424,596
535,368 473,436

LAVENDER & STONE BEAUTY ROOMS LIMITED (REGISTERED NUMBER: 06017139)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 APRIL 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.4.24 28.4.23
£    £   
Bank loans and overdrafts 21,664 167,346
Trade creditors 70,935 41,557
Taxation and social security 117,063 157,888
Other creditors 203,636 9,644
413,298 376,435

8. OTHER FINANCIAL COMMITMENTS

At 28th April 2024, the company has total commitments under non-cancellable operating leases, of £78,340 (2023 - £78,340)

9. RELATED PARTY DISCLOSURES

Included within other debtors is £328,400 owed by Jalakrupa (Investment Properties) Ltd, a company with common directors and shareholders. This amount is interest free with no set repayment terms.