Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-201false2023-09-01No description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC605573 2023-09-01 2024-08-31 SC605573 2022-09-01 2023-08-31 SC605573 2024-08-31 SC605573 2023-08-31 SC605573 c:Director1 2023-09-01 2024-08-31 SC605573 c:RegisteredOffice 2023-09-01 2024-08-31 SC605573 d:CurrentFinancialInstruments 2024-08-31 SC605573 d:CurrentFinancialInstruments 2023-08-31 SC605573 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 SC605573 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 SC605573 d:ShareCapital 2024-08-31 SC605573 d:ShareCapital 2023-08-31 SC605573 d:RetainedEarningsAccumulatedLosses 2024-08-31 SC605573 d:RetainedEarningsAccumulatedLosses 2023-08-31 SC605573 c:OrdinaryShareClass1 2023-09-01 2024-08-31 SC605573 c:OrdinaryShareClass1 2024-08-31 SC605573 c:OrdinaryShareClass1 2023-08-31 SC605573 c:FRS102 2023-09-01 2024-08-31 SC605573 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC605573 c:FullAccounts 2023-09-01 2024-08-31 SC605573 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC605573 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC605573










BEAUTY SECRETS AESTHETICS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

 
BEAUTY SECRETS AESTHETICS LIMITED
 

COMPANY INFORMATION


Director
Miss T O'Brien 




Registered number
SC605573



Registered office
11 East Norton Place

Edinburgh

EH7 5DR




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
BEAUTY SECRETS AESTHETICS LIMITED
REGISTERED NUMBER: SC605573

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
£
£

  

Current assets
  

Stocks
  
750
-

Debtors: amounts falling due within one year
 4 
177
-

Cash at bank and in hand
  
3
76

  
930
76

Creditors: amounts falling due within one year
 5 
(18,411)
(7,030)

Net current liabilities
  
 
 
(17,481)
 
 
(6,954)

Total assets less current liabilities
  
(17,481)
(6,954)

  

Net liabilities
  
(17,481)
(6,954)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(17,581)
(7,054)

  
(17,481)
(6,954)

Page 1

 
BEAUTY SECRETS AESTHETICS LIMITED
REGISTERED NUMBER: SC605573

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 May 2025.




Miss T O'Brien
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BEAUTY SECRETS AESTHETICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Beauty Secrets Aesthetics Limited is a private company, limited by shares, incorporated in Scotland with registration number SC605573. The registered office is 11 East Norton Place, Edinburgh, EH7 5DR.
The Company's functional and presentational currency is GBP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis, notwithstanding the company has net liabilities as at 31 August 2024 of £17,481. The director believes the company has sufficient working capital for it to continue trading for at least 12 months from the date the financial statements are approved.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
BEAUTY SECRETS AESTHETICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was1 (2023 -1).


4.


Debtors

2024
2023
£
£


Other debtors
177
-

177
-



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
16,911
7,030

Accruals and deferred income
1,500
-

18,411
7,030


Page 4

 
BEAUTY SECRETS AESTHETICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 5