2023-05-01 2024-04-30 false Capium Accounts Production 1.1 SC694837 2023-05-01 2024-04-30 SC694837 bus:AbridgedAccounts 2023-05-01 2024-04-30 SC694837 bus:FRS102 2023-05-01 2024-04-30 SC694837 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 SC694837 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC694837 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC694837 2023-05-01 2024-04-30 SC694837 2024-04-30 SC694837 bus:RegisteredOffice 2023-05-01 2024-04-30 SC694837 core:WithinOneYear 2024-04-30 SC694837 core:AfterOneYear 2024-04-30 SC694837 1 2023-05-01 2024-04-30 SC694837 bus:Director1 2023-05-01 2024-04-30 SC694837 bus:Director1 2024-04-30 SC694837 bus:Director1 2022-05-01 2023-04-30 SC694837 2022-05-01 SC694837 bus:LeadAgentIfApplicable 2023-05-01 2024-04-30 SC694837 2022-05-01 2023-04-30 SC694837 2023-04-30 SC694837 core:WithinOneYear 2023-04-30 SC694837 core:AfterOneYear 2023-04-30 SC694837 bus:EntityAccountantsOrAuditors 2022-05-01 2023-04-30 SC694837 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 SC694837 bus:OrdinaryShareClass1 2024-04-30 SC694837 bus:OrdinaryShareClass1 2022-05-01 2023-04-30 SC694837 bus:OrdinaryShareClass1 2023-04-30 SC694837 core:FurnitureFittings 2023-05-01 2024-04-30 SC694837 core:FurnitureFittings 2024-04-30 SC694837 core:FurnitureFittings 2023-04-30 SC694837 core:ComputerEquipment 2023-05-01 2024-04-30 SC694837 core:ComputerEquipment 2024-04-30 SC694837 core:ComputerEquipment 2023-04-30 SC694837 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-04-30 SC694837 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-04-30 SC694837 core:CostValuation core:Non-currentFinancialInstruments 2024-04-30 SC694837 core:CostValuation core:Non-currentFinancialInstruments 2023-04-30 SC694837 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-04-30 SC694837 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 SC694837 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 SC694837 core:Non-currentFinancialInstruments 2024-04-30 SC694837 core:Non-currentFinancialInstruments 2023-04-30 SC694837 core:ShareCapital 2024-04-30 SC694837 core:ShareCapital 2023-04-30 SC694837 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC694837 core:RetainedEarningsAccumulatedLosses 2023-04-30 SC694837 dpl:Item1 2023-05-01 SC694837 dpl:Item1 2024-04-30 SC694837 dpl:Item1 2022-05-01 SC694837 dpl:Item1 2023-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC694837
Scotland

 

 

 

BEAUTY CITY LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
N V Accounting LLP
30 April 2024



....................................................
N V Accounting LLP
Office No. 301
1 Elmfield Park
Bromley
Kent
BR1 1LU
02 January 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 16,122    9,150 
16,122    9,150 
Current assets      
Debtors 7,250    2,250 
Cash at bank and in hand 19,686    45,128 
26,936    47,378 
Creditors: amount falling due within one year (24,888)   (14,533)
Net current assets 2,048    32,845 
 
Total assets less current liabilities 18,170    41,995 
Provisions for liabilities 2    506 
Net assets 18,172    42,501 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 18,072    42,401 
Shareholders' funds 18,172    42,501 
 


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 02 January 2025 and were signed by:


-------------------------------
Rajwant Kaur
Director
2
General Information
BEAUTY CITY LTD is a private company, limited by shares, registered in Scotland, registration number SC694837, registration address Trinity Centre Unit 28, 155 Union Street,, Aberdeen, Scotland, AB11 6BE.

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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Fixtures and Fittings 5 Straight Line
Computer Equipment 3 Straight Line
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 10 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 May 2023 13,473    799    14,272 
Additions 10,395    241    10,636 
Disposals    
At 30 April 2024 23,868    1,040    24,908 
Depreciation
At 01 May 2023 4,995    127    5,122 
Charge for year 3,286    378    3,664 
On disposals    
At 30 April 2024 8,281    505    8,786 
Net book values
Closing balance as at 30 April 2024 15,587    535    16,122 
Opening balance as at 01 May 2023 8,478    672    9,150 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

3