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Registered Number: 13030690
England and Wales

 

 

 

SERENDIPITY BODY PIERCING LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Directors Anita Bishop
Cameron Bishop
Richard Bishop
Registered Number 13030690
Registered Office 2a Crowe Lane
Rochester
Kent
ME1 1RF
Accountants BKS Accounts Ltd
BRAMBLES
LOWER WALL ROAD
West Hythe, Hythe
CT21 4NR
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 November 2024.
Principal activities
Principal activity of the company during the financial year was of body piercing.
Directors
The directors who served the company throughout the year were as follows:
Anita Bishop
Cameron Bishop
Richard Bishop
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Anita Bishop
Director

Date approved: 19 June 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
BKS Accounts Ltd
30 November 2024



....................................................

BKS Accounts Ltd

BRAMBLES
LOWER WALL ROAD
West Hythe, Hythe
CT21 4NR
19 June 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 6,144    7,680 
Tangible fixed assets 4 25,439    1,196 
31,583    8,876 
Current assets      
Stocks 5 7,800    7,800 
Debtors 6 (5,430)   (944)
Cash at bank and in hand 39,911    34,498 
42,281    41,354 
Creditors: amount falling due within one year 7 (14,734)   (18,903)
Net current assets 27,547    22,451 
 
Total assets less current liabilities 59,130    31,327 
Provisions for liabilities 8 (307)  
Net assets 58,823    31,327 
 

Capital and reserves
     
Called up share capital 9 3    3 
Profit and loss account 58,820    31,324 
Shareholders' funds 58,823    31,327 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 19 June 2025 and were signed on its behalf by:


-------------------------------
Anita Bishop
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2022 3  12,591  12,594 
Profit for the year 22,733  22,733 
Total comprehensive income for the year 22,733  22,733 
Dividends (4,000) (4,000)
Total investments by and distributions to owners (4,000) (4,000)
At 30 November 2023 3  31,324  31,327 
At 01 December 2023 3  31,324  31,327 
Profit for the year 27,496  27,496 
Total comprehensive income for the year 27,496  27,496 
Total investments by and distributions to owners
At 30 November 2024 3  58,820  58,823 
5
General Information
Serendipity Body Piercing Limited is a private company, limited by shares, registered in England and Wales, registration number 13030690, registration address 2a Crowe Lane, Rochester, Kent, ME1 1RF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 4 years Straight Line
Computer Equipment 4 years Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2023 12,000    12,000 
Additions  
Disposals  
At 30 November 2024 12,000    12,000 
Amortisation
At 01 December 2023 4,320    4,320 
Charge for year 1,536    1,536 
On disposals  
At 30 November 2024 5,856    5,856 
Net book values
At 30 November 2024 6,144    6,144 
At 30 November 2023 7,680    7,680 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Motor Vehicles   Total
  £   £   £   £
At 01 December 2023 1,773    607      2,380 
Additions     32,999    32,999 
Disposals      
At 30 November 2024 1,773    607    32,999    35,379 
Depreciation
At 01 December 2023 919    265      1,184 
Charge for year 354    152    8,250    8,756 
On disposals      
At 30 November 2024 1,273    417    8,250    9,940 
Net book values
Closing balance as at 30 November 2024 500    190    24,749    25,439 
Opening balance as at 01 December 2023 854    342      1,196 

The net book value of Motor Vehicles includes £ 24,749 in respect of assets leased under finance leases or hire purchase contracts.

5.

Stocks

2024
£
  2023
£
Stocks 7,800    7,800 
7,800    7,800 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors (5,430)   (958)
Directors' Current Accounts   14 
(5,430)   (944)

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 5,342    3,802 
Corporation Tax 1,123    5,877 
PAYE & Social Security 1,310    1,429 
Directors' Current Accounts 259   
VAT 6,700    7,795 
14,734    18,903 

8.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions 307   
307   

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
3 Class A shares of £1.00 each  
 

6