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REGISTERED NUMBER: SC255778 (Scotland)









MR. MAKEUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024






MR. MAKEUP LIMITED (REGISTERED NUMBER: SC255778)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


MR. MAKEUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTOR: G H Johnston



REGISTERED OFFICE: 4 Royal Crescent
Glasgow
G3 7SL



BUSINESS ADDRESS: Ardmhor Cottage
Argyll Road
Kilcreggan
G84 0JW



REGISTERED NUMBER: SC255778 (Scotland)



ACCOUNTANTS: russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL



BANKERS: The Royal Bank of Scotland

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MR. MAKEUP LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mr. Makeup Limited for the year ended 30th September 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Mr. Makeup Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mr. Makeup Limited and state those matters that we have agreed to state to the director of Mr. Makeup Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Mr. Makeup Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mr. Makeup Limited. You consider that Mr. Makeup Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Mr. Makeup Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL


30th January 2025

MR. MAKEUP LIMITED (REGISTERED NUMBER: SC255778)

BALANCE SHEET
30TH SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,571 20,364

CURRENT ASSETS
Debtors 5 - 5,554
Cash at bank 72,818 78,515
72,818 84,069
CREDITORS
Amounts falling due within one year 6 54,217 19,485
NET CURRENT ASSETS 18,601 64,584
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,172

84,948

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 38,172 83,948
SHAREHOLDERS' FUNDS 39,172 84,948

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

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

The director acknowledges his 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 director and authorised for issue on 30th January 2025 and were signed by:





G H Johnston - Director


MR. MAKEUP LIMITED (REGISTERED NUMBER: SC255778)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. STATUTORY INFORMATION

Mr. Makeup Limited is a private company, limited by shares , registered in Scotland. 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.

Going Concern
The financial statements have been prepared on the going concern basis. The directors believe that the company has adequate resources and support to continue to operate for the foreseeable future.

Turnover
The turnover shown in the profit and loss account represents amounts invoiced for services rendered in relation to makeup artistry and cosmetic services during the year, exclusive of Value Added Tax.

Tangible fixed assets
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:


Equipment- 33% straight line.
Fixtures and Fittings- 20% straight line.


Freehold buildings are maintained in a state of good repair and it is considered that the lives of these assets are so long and the residual values, based on prices prevailing at the time of acquisition, are so high that the depreciation is not significant; consequently these buildings are not depreciated.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.


MR. MAKEUP LIMITED (REGISTERED NUMBER: SC255778)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 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.

Pension costs and other post-retirement benefits
The company makes employer contributions to a personal pension scheme for its director. Contributions payable to this pension scheme are charged to the profit and loss account in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property Equipment fittings Totals
£    £    £    £   
COST
At 1st October 2023 20,308 17,316 398 38,022
Additions - 316 - 316
Disposals - (3,233 ) - (3,233 )
At 30th September 2024 20,308 14,399 398 35,105
DEPRECIATION
At 1st October 2023 - 17,260 398 17,658
Charge for year - 109 - 109
Eliminated on disposal - (3,233 ) - (3,233 )
At 30th September 2024 - 14,136 398 14,534
NET BOOK VALUE
At 30th September 2024 20,308 263 - 20,571
At 30th September 2023 20,308 56 - 20,364

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors - 343
Other debtors - 5,211
- 5,554

MR. MAKEUP LIMITED (REGISTERED NUMBER: SC255778)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 499 -
Taxation and social security 15,621 14,275
Other creditors 38,097 5,210
54,217 19,485

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1,000 Ordinary £1 1,000 1,000

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th September 2024 and 30th September 2023:

30.9.24 30.9.23
£    £   
G H Johnston
Balance outstanding at start of year 5,211 2,585
Amounts advanced - 73,074
Amounts repaid (5,211 ) (70,448 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,211

9. ULTIMATE CONTROLLING PARTY

The company was under the control of G.H. Johnston throughout the current and previous year.