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Registered number: 11963426
Beauty by the Sea Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Hector Accountancy
14
Magpie Court
Ashington
Northumberland
NE63 8LN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11963426
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,960 8,955
Tangible Assets 5 1,100 1,400
9,060 10,355
CURRENT ASSETS
Stocks 6 4,365 3,494
Debtors 7 308 -
Cash at bank and in hand 4,812 4,876
9,485 8,370
Creditors: Amounts Falling Due Within One Year 8 (16,990 ) (15,420 )
NET CURRENT ASSETS (LIABILITIES) (7,505 ) (7,050 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,555 3,305
Creditors: Amounts Falling Due After More Than One Year 9 (7,366 ) (11,176 )
NET LIABILITIES (5,811 ) (7,871 )
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account (5,821 ) (7,881 )
SHAREHOLDERS' FUNDS (5,811) (7,871)
Page 1
Page 2
For the year ending 30 April 2025 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 Shirley Davison
Director
03/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beauty by the Sea Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11963426 . The registered office is 5, Front Street, Newbiggin-by-the-Sea, NE64 6NU.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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 15% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 9,950
As at 30 April 2025 9,950
Amortisation
As at 1 May 2024 995
Provided during the period 995
As at 30 April 2025 1,990
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2025 7,960
As at 1 May 2024 8,955
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2024 2,000
As at 30 April 2025 2,000
Depreciation
As at 1 May 2024 600
Provided during the period 300
As at 30 April 2025 900
Net Book Value
As at 30 April 2025 1,100
As at 1 May 2024 1,400
6. Stocks
2025 2024
£ £
Stock 4,365 3,494
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 308 -
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 25 601
Bank loans and overdrafts 12,740 12,740
Other taxes and social security 55 30
Net wages 421 -
Credit Card 3,749 2,049
16,990 15,420
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,400 8,000
Directors loan account 3,966 3,176
7,366 11,176
Page 4
Page 5
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 5