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Tools For Beauty Ltd

Registered Number
13366857
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Tools For Beauty Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Leszek Kochnio

Registered Address

Unit 4 City Limits
Danehill
Reading
RG6 4UP

Registered Number

13366857 (England and Wales)
Tools For Beauty Ltd
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks3278,456945,877
Debtors41,658,325582,260
Cash at bank and on hand3,175200,259
1,939,9561,728,396
Creditors amounts falling due within one year5(1,152,308)(1,239,861)
Net current assets (liabilities)787,648488,535
Total assets less current liabilities787,648488,535
Net assets787,648488,535
Capital and reserves
Called up share capital1,0001,000
Profit and loss account786,648487,535
Shareholders' funds787,648488,535
The financial statements were approved and authorised for issue by the Director on 8 April 2025, and are signed on its behalf by:
Leszek Kochnio
Director
Registered Company No. 13366857
Tools For Beauty Ltd
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year11
3.Stocks

2024

2023

££
Finished goods278,456945,877
Total278,456945,877
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables160,577-
Other debtors1,497,748582,260
Total1,658,325582,260
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables981,892521,316
Bank borrowings and overdrafts16-
Taxation and social security163,769118,047
Other creditors896597,848
Accrued liabilities and deferred income5,7352,650
Total1,152,3081,239,861