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Registered Number: SC424472
Scotland

 

 

 


Unaudited Financial Statements

for the year ended 31 May 2024

for

BELLE'S BEAUTY SALON LTD

Director Caroline McKnight
Registered Number SC424472
Registered Office Sgarbach House
10 Binniehill Road
Cumbernauld
Lanarkshire
G68 9AJ
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 May 2024.
Director
The director who served the company throughout the year was as follows:
Caroline McKnight
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Caroline McKnight
Director

Date approved: 27 February 2025
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Belle's Beauty Salon Ltd for the year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Belle's Beauty Salon Ltd for the year ended 31 May 2024 as set out on pages Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the 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 Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the Board of Directors of Belle's Beauty Salon Ltd , as a body, in accordance with the terms of our engagement letter dated 27 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Belle's Beauty Salon Ltd and state those matters that we have agreed to state to the Board of Directors of Belle's Beauty Salon Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Belle's Beauty Salon Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Belle's Beauty Salon Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Belle's Beauty Salon Ltd . You consider that Belle's Beauty Salon Ltd 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 accounts of Belle's Beauty Salon Ltd. 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 account
31 May 2024



....................................................
FBD Consultancy Accounts & Tax Ltd.
2 Glasgow Road
Dennyloanhead
Stirlingshire
FK4 1QF
27 February 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4   471 
  471 
Current assets      
Stocks 5 5,902    7,621 
Debtors 6 4,943    5,214 
Cash at bank and in hand 5,514    7,073 
16,359    19,908 
Creditors: amount falling due within one year 7 (8,220)   (7,512)
Net current assets 8,139    12,396 
 
Total assets less current liabilities 8,139    12,867 
Creditors: amount falling due after more than one year 8 (12,289)   (12,289)
Net assets (4,150)   578 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (4,250)   478 
Shareholders' funds (4,150)   578 
 


For the year ended 31 May 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 financial statements were approved by the director on 27 February 2025 and were signed by:


-------------------------------
Caroline McKnight
Director
4
General Information
Belle's Beauty Salon Ltd is a private company, limited by shares, registered in Scotland, registration number SC424472, registration address Sgarbach House, 10 Binniehill Road, Cumbernauld, Lanarkshire, G68 9AJ.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Computer Equipment 3 Straight Line
Fixtures and Fittings 3 Straight Line
Plant and Machinery 3 Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 June 2023 50,000    50,000 
Additions  
Disposals  
At 31 May 2024 50,000    50,000 
Amortisation
At 01 June 2023 50,000    50,000 
Charge for year  
On disposals  
At 31 May 2024 50,000    50,000 
Net book values
At 31 May 2024  
At 31 May 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 16,618    9,651    2,473    28,742 
Additions      
Disposals      
At 31 May 2024 16,618    9,651    2,473    28,742 
Depreciation
At 01 June 2023 16,618    9,651    2,002    28,271 
Charge for year     471    471 
On disposals      
At 31 May 2024 16,618    9,651    2,473    28,742 
Net book values
Closing balance as at 31 May 2024      
Opening balance as at 01 June 2023     471    471 


5.

Stocks

2024
£
  2023
£
Stocks 5,902    7,621 
5,902    7,621 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 176    231 
Accrued Income   423 
Corporation Tax 1,781    672 
1,957    1,326 

6.

Debtors: amounts falling due after one year

2024
£
  2023
£
Directors Loan Accounts 2,986   
Directors' Loan Accounts   3,888 
2,986    3,888 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 803   
Bank Loans & Overdrafts (Secured)   4,429 
PAYE & Social Security 2,468    811 
Accrued Expenses 1,384    1,596 
Other Creditors 247    676 
VAT 3,318   
8,220    7,512 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured)   12,289 
Bank Loans & Overdrafts 12,289   
12,289    12,289 

5