Registered number
06903150
THE BODY SHOP PERSHORE (UK) LIMITED
Filleted Accounts
31 May 2025
THE BODY SHOP PERSHORE (UK) LIMITED
Registered number: 06903150
Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 4 15,165 34,017
Current assets
Stocks 23,964 48,016
Debtors 5 45,643 62,489
Cash at bank and in hand 186,792 140,784
256,399 251,289
Creditors: amounts falling due within one year 6 (58,089) (66,594)
Net current assets 198,310 184,695
Net assets 213,475 218,712
Capital and reserves
Called up share capital 2 2
Profit and loss account 213,473 218,710
Shareholders' funds 213,475 218,712
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T J Lamare
Director
Approved by the board on 30 June 2025
THE BODY SHOP PERSHORE (UK) LIMITED
Notes to the Accounts
for the year ended 31 May 2025
1 Accounting policies
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).
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 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Motor vehicles over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 7 7
3 Intangible fixed assets £
Goodwill:
Cost
At 1 June 2024 1,000
At 31 May 2025 1,000
Amortisation
At 1 June 2024 1,000
At 31 May 2025 1,000
Net book value
At 31 May 2025 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Fixtures, fittings & property improvement Plant and machinery & computer equiptment Motor vehicles Total
£ £ £ £
Cost
At 1 June 2024 9,693 86,864 51,058 147,615
Additions - 1,160 - 1,160
At 31 May 2025 9,693 88,024 51,058 148,775
Depreciation
At 1 June 2024 5,433 82,305 25,860 113,598
Charge for the year 4,260 4,384 11,368 20,012
At 31 May 2025 9,693 86,689 37,228 133,610
Net book value
At 31 May 2025 - 1,335 13,830 15,165
At 31 May 2024 4,260 4,559 25,198 34,017
5 Debtors 2025 2024
£ £
Trade debtors 36,070 52,843
Other debtors 9,573 9,646
45,643 62,489
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 24,155 26,530
Taxation and social security costs 22,902 30,683
Directors loan account 890 296
Other creditors 10,142 9,085
58,089 66,594
7 Controlling party
The company is controlled by the directors.
8 Other information
THE BODY SHOP PERSHORE (UK) LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Unit 24
Pershore Trading Estate
Pershore
Worc
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