Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-301falseNo description of principal activity2023-07-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10504052 2023-07-01 2024-06-30 10504052 2022-07-01 2023-06-30 10504052 2024-06-30 10504052 2023-06-30 10504052 c:Director1 2023-07-01 2024-06-30 10504052 c:RegisteredOffice 2023-07-01 2024-06-30 10504052 d:CurrentFinancialInstruments 2024-06-30 10504052 d:CurrentFinancialInstruments 2023-06-30 10504052 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10504052 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10504052 d:ShareCapital 2024-06-30 10504052 d:ShareCapital 2023-06-30 10504052 d:RetainedEarningsAccumulatedLosses 2024-06-30 10504052 d:RetainedEarningsAccumulatedLosses 2023-06-30 10504052 c:FRS102 2023-07-01 2024-06-30 10504052 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10504052 c:FullAccounts 2023-07-01 2024-06-30 10504052 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10504052 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 10504052







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


THE BEAUTY CHEF UK LIMITED






































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THE BEAUTY CHEF UK LIMITED
 


 
COMPANY INFORMATION


Director
C Oates 




Registered number
10504052



Registered office
Magna House
18-32 London Road

Staines-Upon-Thames

TW18 4BP




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


THE BEAUTY CHEF UK LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 3


 


THE BEAUTY CHEF UK LIMITED
REGISTERED NUMBER:10504052



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
25,437
206,308

Debtors: amounts falling due within one year
 4 
46,344
48,872

Cash at bank and in hand
  
20,157
43,911

  
91,938
299,091

Creditors: amounts falling due within one year
 5 
(360,738)
(421,754)

Net current liabilities
  
 
 
(268,800)
 
 
(122,663)

Total assets less current liabilities
  
(268,800)
(122,663)

  

Net liabilities
  
(268,800)
(122,663)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(268,900)
(122,763)

  
(268,800)
(122,663)


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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 by: 


C Oates
Director

Date: 13 June 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 


THE BEAUTY CHEF UK LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

The Beauty Chef UK Limited is a private company limited by shares and incorporated in England and Wales.  The address of the registered office is given in the company information page of these financial statements. The company has no principal place of business.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.  

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the balance sheet date, the company had a deficit of net current Iiabilities of £268,800 (2023: £122,663). The company has the ongoing support of its parent company which enables the company to meet creditors as they fall due. 

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. The company generates turnover from the sales of beauty products to UK retailers. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

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.

 
2.5

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees




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

Page 2

 


THE BEAUTY CHEF UK LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Debtors

2024
2023
£
£


Trade debtors
37,365
47,643

Other debtors
8,551
-

Prepayments and accrued income
428
1,229

46,344
48,872



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
46,753
21,522

Amounts owed to group undertakings
298,728
335,407

Other taxation and social security
-
43,652

Accruals and deferred income
15,257
21,173

360,738
421,754



6.


Ultimate parent company

The smallest group consolidated accounts, of which The Beauty Chef UK Limited are a part of, are prepared under The Beauty Chef Holding Pty Limited. The accounts are available from Suite 11/402, New South Head Road, Double Bay, Sydney NSW 2028, Australia.


7.


Prior year adjustment

The details of corrections to classifications within the Statement of Income & Retained Earnings & Statement of Financial Position are given as follows:

The prior year has been restated to correct the misstatement of an intercompany loan. Subsequently,  the profit on foreign exchange differences increased by £52,770 and intercompany payables have reduced by £52,770.    

The profit for the year therefore increased by £52,770, there remains no tax charge for the year ended 30 June 2023.

 
Page 3