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VISTA SPA & BEAUTY LIMITED

Registered Number
10779858
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

VISTA SPA & BEAUTY LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

WILLIAMS, Michelle

Registered Address

Vista Spa & Beauty 11 Vista Court
57 Village Road
Higher Bebington
CH63 8QX

Registered Number

10779858 (England and Wales)
VISTA SPA & BEAUTY LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks7,0005,000
Debtors-1,403
Cash at bank and on hand1,44023,351
8,44029,754
Creditors amounts falling due within one year(66,585)(3,491)
Net current assets (liabilities)(58,145)26,263
Total assets less current liabilities(58,145)26,263
Creditors amounts falling due after one year(35,724)(81,925)
Net assets(93,869)(55,662)
Capital and reserves
Called up share capital100100
Profit and loss account(93,969)(55,762)
Shareholders' funds(93,869)(55,662)
The financial statements were approved and authorised for issue by the Director on 30 May 2025, and are signed on its behalf by:
WILLIAMS, Michelle
Director
Registered Company No. 10779858
VISTA SPA & BEAUTY LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20232022
Average number of employees during the year44
3.Related party transactions
As at the year end, the company owed the Director £6,170 (2022 - £446). As at the year end, the company owed £55,015 (2022 - £39,275) to other Companies under common control. All loans are interest free and repayable on demand.