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RADIATE HEALTH & BEAUTY LTD

Registered Number
13776329
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

RADIATE HEALTH & BEAUTY LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

Lydia Lovett
Lauren Mostyn-Harratt

Registered Address

261 Buxton Road
Stockport
SK2 7NR

Registered Number

13776329 (England and Wales)
RADIATE HEALTH & BEAUTY LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets312,96021,297
12,96021,297
Current assets
Stocks413,5006,500
Debtors4674,000
Cash at bank and on hand8,1616,738
22,12817,238
Creditors amounts falling due within one year5(15,181)(6,550)
Net current assets (liabilities)6,94710,688
Total assets less current liabilities19,90731,985
Creditors amounts falling due after one year6(20,103)(27,678)
Net assets(196)4,307
Capital and reserves
Called up share capital100100
Profit and loss account(296)4,207
Shareholders' funds(196)4,307
The financial statements were approved and authorised for issue by the Board of Directors on 10 June 2025, and are signed on its behalf by:
Lauren Mostyn-Harratt
Director
Lydia Lovett
Director

Registered Company No. 13776329
RADIATE HEALTH & BEAUTY LTD
Notes to the Financial Statements
for the year ended 31 December 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Office Equipment3
Stocks and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 2430,9631,44632,409
Additions-303303
Disposals(15,354)-(15,354)
At 31 December 2415,6091,74917,358
Depreciation and impairment
At 01 January 2410,24686611,112
Charge for year-422422
On disposals(7,136)-(7,136)
At 31 December 243,1101,2884,398
Net book value
At 31 December 2412,49946112,960
At 31 December 2320,71758021,297
4.Stocks
Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises direct materials, and where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

2024

2023

££
Other stocks13,5006,500
Total13,5006,500
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security12,5673,288
Other creditors2,5693,217
Accrued liabilities and deferred income4545
Total15,1816,550
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors20,10327,678
Total20,10327,678
7.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of going the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.