Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06169858 Mrs Jacquelin Howells iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06169858 2024-03-31 06169858 2025-03-31 06169858 2024-04-01 2025-03-31 06169858 frs-core:CurrentFinancialInstruments 2025-03-31 06169858 frs-core:Non-currentFinancialInstruments 2025-03-31 06169858 frs-core:ComputerEquipment 2025-03-31 06169858 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06169858 frs-core:ComputerEquipment 2024-03-31 06169858 frs-core:FurnitureFittings 2025-03-31 06169858 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06169858 frs-core:FurnitureFittings 2024-03-31 06169858 frs-core:PlantMachinery 2025-03-31 06169858 frs-core:PlantMachinery 2024-04-01 2025-03-31 06169858 frs-core:PlantMachinery 2024-03-31 06169858 frs-core:ShareCapital 2025-03-31 06169858 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06169858 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06169858 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06169858 frs-bus:SmallEntities 2024-04-01 2025-03-31 06169858 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06169858 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06169858 frs-bus:Director1 2024-04-01 2025-03-31 06169858 frs-bus:Director1 2024-03-31 06169858 frs-bus:Director1 2025-03-31 06169858 frs-core:CurrentFinancialInstruments 1 2025-03-31 06169858 frs-core:CurrentFinancialInstruments 2 2025-03-31 06169858 frs-countries:EnglandWales 2024-04-01 2025-03-31 06169858 2023-03-31 06169858 2024-03-31 06169858 2023-04-01 2024-03-31 06169858 frs-core:CurrentFinancialInstruments 2024-03-31 06169858 frs-core:Non-currentFinancialInstruments 2024-03-31 06169858 frs-core:ShareCapital 2024-03-31 06169858 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06169858 frs-core:CurrentFinancialInstruments 1 2024-03-31 06169858 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 06169858
Bodywise Beauty Salon Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06169858
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 205 586
205 586
CURRENT ASSETS
Stocks 5 4,020 3,633
Debtors 6 1,558 1,538
Cash at bank and in hand 7,786 6,961
13,364 12,132
Creditors: Amounts Falling Due Within One Year 7 (68,730 ) (47,070 )
NET CURRENT ASSETS (LIABILITIES) (55,366 ) (34,938 )
TOTAL ASSETS LESS CURRENT LIABILITIES (55,161 ) (34,352 )
Creditors: Amounts Falling Due After More Than One Year 8 (1,765 ) (4,525 )
NET LIABILITIES (56,926 ) (38,877 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (56,927 ) (38,878 )
SHAREHOLDERS' FUNDS (56,926) (38,877)
Page 1
Page 2
For the year ending 31 March 2025 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
Mrs Jacquelin Howells
Director
16/06/2025
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
Bodywise Beauty Salon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06169858 . The registered office is 54 Holton Road, Barry, CF63 4HE.
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. 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
Fixtures & Fittings 15% straight line
Computer Equipment 25% straight line
2.4. 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:
2025 2024
Sales, marketing and distribution 3 4
3 4
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 2,000 22,765 5,959 30,724
As at 31 March 2025 2,000 22,765 5,959 30,724
Depreciation
As at 1 April 2024 1,500 22,764 5,874 30,138
Provided during the period 300 - 81 381
As at 31 March 2025 1,800 22,764 5,955 30,519
Net Book Value
As at 31 March 2025 200 1 4 205
As at 1 April 2024 500 1 85 586
5. Stocks
2025 2024
£ £
Stock 4,020 3,633
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 354 147
Other debtors 1,204 1,204
Other taxes and social security - 187
1,558 1,538
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 24
Bank loans and overdrafts 6,341 8,079
Other taxes and social security 177 -
Net wages 3,409 -
Pension creditor 74 74
Other creditors (2) 58,669 38,892
Accruals and deferred income 57 -
Director's loan account 3 1
68,730 47,070
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,765 4,525
Page 4
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Jacquelin Howells (1 ) 15,431 (15,433 ) - (3 )
The above loan is unsecured, interest free and repayable on demand.
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