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Registered number: 12336899
Cosmetic City Skin Doctor Limited
Financial Statements
For The Year Ended 30 November 2024
JUST ACCOUNTS (CARDIFF) LTD
Certified Practicing Accountant
DUNBELLING HOUSE
LLANISHEN
CARDIFF
SOUTH GLAMORGAN
CF14 5DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12336899
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 100,343 121,845
100,343 121,845
CURRENT ASSETS
Debtors 5 - (600 )
Cash at bank and in hand 50,145 88,222
50,145 87,622
Creditors: Amounts Falling Due Within One Year 6 (44,574 ) (79,689 )
NET CURRENT ASSETS (LIABILITIES) 5,571 7,933
TOTAL ASSETS LESS CURRENT LIABILITIES 105,914 129,778
Creditors: Amounts Falling Due After More Than One Year 7 (21,071 ) (29,322 )
NET ASSETS 84,843 100,456
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 84,743 100,356
SHAREHOLDERS' FUNDS 84,843 100,456
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Page 2
For the year ending 30 November 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs NAHID REZAI
Director
26 February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cosmetic City Skin Doctor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12336899 . The registered office is 225 City Road, Cardiff, CF24 3JD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20
Fixtures & Fittings 20
Computer Equipment 20
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 182,452 94,510 833 277,795
Additions 721 1,382 233 2,336
As at 30 November 2024 183,173 95,892 1,066 280,131
Depreciation
As at 1 December 2023 97,439 58,081 430 155,950
Provided during the period 16,757 6,915 166 23,838
As at 30 November 2024 114,196 64,996 596 179,788
Net Book Value
As at 30 November 2024 68,977 30,896 470 100,343
As at 1 December 2023 85,013 36,429 403 121,845
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - (600 )
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,090 3,271
Bank loans and overdrafts 14,113 24,113
Corporation tax 1,520 220
Other taxes and social security 1,049 2,641
VAT 3,507 1,714
Net wages 6,503 7,362
Other creditors - Health Plus Pharmacy - 8,083
Other creditors - London City Skin Doctor 15,192 29,838
Other creditors - Opus Energy - 67
Accruals and deferred income 600 -
Directors' loan accounts 1,000 2,380
44,574 79,689
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors - Seimans Finance 21,071 29,322
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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