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REGISTERED NUMBER: 11445715 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

BEACH BOX SPA LTD

BEACH BOX SPA LTD (REGISTERED NUMBER: 11445715)






Contents of the Financial Statements
for the year ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BEACH BOX SPA LTD

Company Information
for the year ended 31 July 2024







DIRECTOR: E J Watson





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 11445715 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

BEACH BOX SPA LTD (REGISTERED NUMBER: 11445715)

Balance Sheet
31 July 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 107,054 99,478

CURRENT ASSETS
Stocks - 250
Debtors 5 10,969 9,893
Cash at bank 202,038 117,274
213,007 127,417
CREDITORS
Amounts falling due within one year 6 (117,007 ) (64,827 )
NET CURRENT ASSETS 96,000 62,590
TOTAL ASSETS LESS CURRENT
LIABILITIES

203,054

162,068

CREDITORS
Amounts falling due after more than one
year

7

-

(16,186

)

PROVISIONS FOR LIABILITIES 8 (25,693 ) (21,885 )
NET ASSETS 177,361 123,997

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 177,359 123,995
SHAREHOLDERS' FUNDS 177,361 123,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

BEACH BOX SPA LTD (REGISTERED NUMBER: 11445715)

Balance Sheet - continued
31 July 2024


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 14 April 2025 and were signed by:





E J Watson - Director


BEACH BOX SPA LTD (REGISTERED NUMBER: 11445715)

Notes to the Financial Statements
for the year ended 31 July 2024

1. STATUTORY INFORMATION

Beach Box Spa Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts.

Revenue from the sale of services is recognised at the point of sale.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery- 20% reducing balance
Computer equipment-33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial 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.


BEACH BOX SPA LTD (REGISTERED NUMBER: 11445715)

Notes to the Financial Statements - continued
for the year ended 31 July 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 operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern
The director has a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£ £ £
COST
At 1 August 2023 143,593 5,890 149,483
Additions 42,917 3,152 46,069
Disposals (15,443 ) (1,770 ) (17,213 )
At 31 July 2024 171,067 7,272 178,339
DEPRECIATION
At 1 August 2023 46,334 3,671 50,005
Charge for year 26,027 2,097 28,124
Eliminated on disposal (5,407 ) (1,437 ) (6,844 )
At 31 July 2024 66,954 4,331 71,285
NET BOOK VALUE
At 31 July 2024 104,113 2,941 107,054
At 31 July 2023 97,259 2,219 99,478

BEACH BOX SPA LTD (REGISTERED NUMBER: 11445715)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors - 50
Other debtors 10,969 9,843
10,969 9,893

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 16,717 8,942
Trade creditors 42,057 2,132
Taxation and social security 54,301 42,337
Other creditors 3,932 11,416
117,007 64,827

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans - 16,186

8. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 25,693 21,885

Deferred tax
£
Balance at 1 August 2023 21,885
Provided during year 3,808
Balance at 31 July 2024 25,693

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
2 Ordinary £1 2 2