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REGISTERED NUMBER: 08508972 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

IDYLLIC BEAUTY & DAY SPA LTD

IDYLLIC BEAUTY & DAY SPA LTD (Registered number: 08508972)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


IDYLLIC BEAUTY & DAY SPA LTD

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mrs H Levitt





REGISTERED OFFICE: 16 Mead Road
Cranleigh
Surrey
GU6 7BG





REGISTERED NUMBER: 08508972 (England and Wales)





ACCOUNTANTS: Cove Accountancy Services Limited
79 Southgate Drive
Crawley
West Sussex
RH10 6EP

IDYLLIC BEAUTY & DAY SPA LTD (Registered number: 08508972)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 46,047 30,500
46,047 30,500

CURRENT ASSETS
Debtors 6 37,179 11,297
Cash at bank 19,415 62,271
56,594 73,568
CREDITORS
Amounts falling due within one year 7 43,057 52,015
NET CURRENT ASSETS 13,537 21,553
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,584

52,053

CREDITORS
Amounts falling due after more than one
year

8

28,921

-
NET ASSETS 30,663 52,053

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 30,661 52,051
30,663 52,053

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

IDYLLIC BEAUTY & DAY SPA LTD (Registered number: 08508972)

Balance Sheet - continued
30 April 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 January 2025 and were signed by:





Mrs H Levitt - Director


IDYLLIC BEAUTY & DAY SPA LTD (Registered number: 08508972)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

IDYLLIC BEAUTY & DAY SPA LTD 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.

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.

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

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.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


IDYLLIC BEAUTY & DAY SPA LTD (Registered number: 08508972)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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.

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 12 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023
and 30 April 2024 3,954
AMORTISATION
At 1 May 2023
and 30 April 2024 3,954
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

IDYLLIC BEAUTY & DAY SPA LTD (Registered number: 08508972)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 36,090 51,093 30,646 890 118,719
Additions 19,568 6,862 6,991 - 33,421
At 30 April 2024 55,658 57,955 37,637 890 152,140
DEPRECIATION
At 1 May 2023 35,636 21,332 30,646 605 88,219
Charge for year 2,411 13,620 1,748 95 17,874
At 30 April 2024 38,047 34,952 32,394 700 106,093
NET BOOK VALUE
At 30 April 2024 17,611 23,003 5,243 190 46,047
At 30 April 2023 454 29,761 - 285 30,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 37,179 11,297

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 20,745 14,776
Taxation and social security 18,124 32,651
Other creditors 4,188 4,588
43,057 52,015

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 28,921 -

IDYLLIC BEAUTY & DAY SPA LTD (Registered number: 08508972)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Bank loans 28,921 -

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the end of the period the company owed the director £190 (2023: £588).