Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 11844084 Ms Aaliyah Bashier iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11844084 2023-12-31 11844084 2024-12-31 11844084 2024-01-01 2024-12-31 11844084 frs-core:CurrentFinancialInstruments 2024-12-31 11844084 frs-core:BetweenOneFiveYears 2024-12-31 11844084 frs-core:FurnitureFittings 2024-12-31 11844084 frs-core:FurnitureFittings 2024-01-01 2024-12-31 11844084 frs-core:FurnitureFittings 2023-12-31 11844084 frs-core:PlantMachinery 2024-12-31 11844084 frs-core:PlantMachinery 2024-01-01 2024-12-31 11844084 frs-core:PlantMachinery 2023-12-31 11844084 frs-core:WithinOneYear 2024-12-31 11844084 frs-core:ShareCapital 2024-12-31 11844084 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11844084 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11844084 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 11844084 frs-bus:SmallEntities 2024-01-01 2024-12-31 11844084 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11844084 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11844084 frs-bus:Director1 2024-01-01 2024-12-31 11844084 frs-bus:Director1 2023-12-31 11844084 frs-bus:Director1 2024-12-31 11844084 frs-countries:EnglandWales 2024-01-01 2024-12-31 11844084 2022-12-31 11844084 2023-12-31 11844084 2023-01-01 2023-12-31 11844084 frs-core:CurrentFinancialInstruments 2023-12-31 11844084 frs-core:BetweenOneFiveYears 2023-12-31 11844084 frs-core:WithinOneYear 2023-12-31 11844084 frs-core:ShareCapital 2023-12-31 11844084 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 11844084
The Beauty Clinic Woodley Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Ms Aaliyah Bashier
Company Number 11844084
Registered Office 9 Headley Road
Woodley
Reading
Berkshire
RG5 4JB
Accountants Johnston Wood Roach Ltd
24 Picton House Hussar Court, Westside View
Waterlooville
PO7 7SQ
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Page 2
Balance Sheet
Registered number: 11844084
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,413 8,877
8,413 8,877
CURRENT ASSETS
Stocks 12,817 12,817
Debtors 5 14,253 14,564
Cash at bank and in hand 50,929 55,244
77,999 82,625
Creditors: Amounts Falling Due Within One Year 6 (22,173 ) (19,896 )
NET CURRENT ASSETS (LIABILITIES) 55,826 62,729
TOTAL ASSETS LESS CURRENT LIABILITIES 64,239 71,606
PROVISIONS FOR LIABILITIES
Deferred Taxation (424 ) (2,219 )
NET ASSETS 63,815 69,387
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 63,814 69,386
SHAREHOLDERS' FUNDS 63,815 69,387
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Page 3
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Aaliyah Bashier
Director
17 May 2025
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
The Beauty Clinic Woodley Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11844084 . The registered office is 9 Headley Road, Woodley, Reading, Berkshire, RG5 4JB.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
2.3. 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.
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.
2.4. 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% straight line
Fixtures & Fittings 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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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2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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 Total
£ £ £
Cost
As at 1 January 2024 6,532 20,303 26,835
Additions 7,398 - 7,398
As at 31 December 2024 13,930 20,303 34,233
Depreciation
As at 1 January 2024 4,056 13,902 17,958
Provided during the period 2,786 5,076 7,862
As at 31 December 2024 6,842 18,978 25,820
Net Book Value
As at 31 December 2024 7,088 1,325 8,413
As at 1 January 2024 2,476 6,401 8,877
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,200 7,200
Other debtors 7,053 7,364
14,253 14,564
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,647 1,855
Amounts owed to participating interests 24 -
Other creditors 2,263 -
Taxation and social security 11,239 18,041
22,173 19,896
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Page 6
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 23,000 23,000
Later than one year and not later than five years 86,250 109,250
109,250 132,250
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Ms Aaliyah Bashier 360 - 360 - -
The above loan is unsecured, interest free and repayable on demand.
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