1 May 2023 false Taxfiler 2024.6.1 10788125business:PrivateLimitedCompanyLtd2023-05-012024-04-30 107881252023-04-30 107881252023-05-012024-04-30 10788125business:AuditExemptWithAccountantsReport2023-05-012024-04-30 10788125business:FilletedAccounts2023-05-012024-04-30 107881252024-04-30 10788125business:Director12023-05-012024-04-30 10788125business:Director22023-05-012024-04-30 10788125business:CompanySecretary12023-05-012024-04-30 10788125business:RegisteredOffice2023-05-012024-04-30 107881252023-04-30 10788125core:WithinOneYear2024-04-30 10788125core:WithinOneYear2023-04-30 10788125core:AfterOneYear2024-04-30 10788125core:AfterOneYear2023-04-30 10788125core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 10788125core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 10788125core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 10788125core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 10788125core:PreviouslyStatedAmount2024-04-30 10788125core:PreviouslyStatedAmount2023-04-30 10788125business:SmallEntities2023-05-012024-04-30 10788125countries:EnglandWales2023-05-012024-04-30 10788125core:FurnitureFittings2023-05-012024-04-30 10788125core:FurnitureFittings2023-04-30 10788125core:FurnitureFittings2024-04-30 10788125core:AcceleratedTaxDepreciationDeferredTax2024-04-30 10788125core:AcceleratedTaxDepreciationDeferredTax2023-04-30 107881252022-04-30 107881252022-05-012023-04-30 10788125business:OrdinaryShareClass12023-05-012024-04-30 10788125business:OrdinaryShareClass12022-05-012023-04-30 10788125business:Director112023-05-012024-04-30 10788125business:Director112023-04-30 10788125business:Director112024-04-30 10788125business:Director222023-05-012024-04-30 10788125business:Director222023-04-30 10788125business:Director222024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 10788125 (England and Wales)
Beauty Box Limited Unaudited accounts for the year ended 30 April 2024
Beauty Box Limited Unaudited accounts Contents
Page
- 2 -
Beauty Box Limited Company Information for the year ended 30 April 2024
Directors
Chanya Slorach Hugo Slorach
Secretary
ESquare Ltd
Company Number
10788125 (England and Wales)
Registered Office
VILLA HOUSE 7 HERBERT TERRACE PENARTH CF64 2AH WALES
Accountants
Evans Entwistle Villa House 7 Herbert Terrace Penarth Vale of Glamorgan CF64 2AH
- 3 -
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Beauty Box Limited for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Beauty Box Limited for the year ended 30 April 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Villa House 7 Herbert Terrace Penarth Vale of Glamorgan CF64 2AH 31 January 2025
- 4 -
Beauty Box Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,129 
5,254 
Current assets
Debtors
29,573 
42,507 
Cash at bank and in hand
4,443 
3,981 
34,016 
46,488 
Creditors: amounts falling due within one year
(31,446)
(18,797)
Net current assets
2,570 
27,691 
Total assets less current liabilities
8,699 
32,945 
Creditors: amounts falling due after more than one year
(7,071)
(31,940)
Provisions for liabilities
Deferred tax
(1,477)
(998)
Net assets
151 
7 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
51 
(93)
Shareholders' funds
151 
7 
For the year ending 30 April 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 31 January 2025 and were signed on its behalf by
Hugo Slorach Director Company Registration No. 10788125
- 5 -
Beauty Box Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Beauty Box Limited is a private company, limited by shares, registered in England and Wales, registration number 10788125. The registered office is VILLA HOUSE, 7 HERBERT TERRACE, PENARTH, CF64 2AH, WALES.
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.
Turnover
Turnover represents all fees receivable net of Value Added Tax where applicable.
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
36 months
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
Beauty Box Limited Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 May 2023
41,645 
Additions
6,397 
At 30 April 2024
48,042 
Depreciation
At 1 May 2023
36,391 
Charge for the year
5,522 
At 30 April 2024
41,913 
Net book value
At 30 April 2024
6,129 
At 30 April 2023
5,254 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
1,667 
803 
Other debtors
27,906 
41,704 
29,573 
42,507 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,385 
6,385 
VAT
7,744 
8,238 
Trade creditors
2,014 
- 
Taxes and social security
11,878 
2,824 
Other creditors
2,000 
- 
Accruals
1,425 
1,350 
31,446 
18,797 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
7,071 
13,043 
Other creditors
- 
18,897 
7,071 
31,940 
- 7 -
Beauty Box Limited Notes to the Accounts for the year ended 30 April 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
1,477 
998 
2024 
2023 
£ 
£ 
Provision at start of year
998 
1,810 
Charged/(credited) to the profit and loss account
479 
(812)
Provision at end of year
1,477 
998 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
General Loan
23,289 
8,706 
23,289 
8,706 
General Loan
6,128 
6,576 
6,128 
6,576 
29,417 
15,282 
29,417 
15,282 
General loan,interest free and repayable on demand.
11
Transactions with related parties
On 30 April 2024 the company was due the following balances from/ (to) companies under common control: - Academy 64 Ltd (13187878): £(2,000) - Onzon Thai Limited (13067502): £12,625
12
Average number of employees
During the year the average number of employees was 6 (2023: 5).
- 8 -