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COMPANY REGISTRATION NUMBER: 07670293
Beauty & The Boutique Limited
Filleted Unaudited Financial Statements
31 March 2025
Beauty & The Boutique Limited
Financial Statements
Year ended 31 March 2025
Contents
Page
Officers and professional advisers
1
Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements
2
Statement of financial position
3
Notes to the financial statements
5
Beauty & The Boutique Limited
Officers and Professional Advisers
Director
C F Clement-Lorford
Registered office
Kings Head House
15 London End
Beaconsfield
Buckinghamshire
HP9 2HN
Accountants
Complete Accounting Solutions
Chartered Certified Accountants
727-729 High Road
London
N12 0BP
Beauty & The Boutique Limited
Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Beauty & The Boutique Limited
Year ended 31 March 2025
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 March 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Complete Accounting Solutions Chartered Certified Accountants
727-729 High Road London N12 0BP
Beauty & The Boutique Limited
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
Fixed assets
Tangible assets
5
13,920
41,359
Current assets
Stocks
416,128
303,602
Debtors
6
819,408
524,297
Cash at bank and in hand
760,509
442,390
------------
------------
1,996,045
1,270,289
Creditors: amounts falling due within one year
7
654,935
413,732
------------
------------
Net current assets
1,341,110
856,557
------------
---------
Total assets less current liabilities
1,355,030
897,916
Creditors: amounts falling due after more than one year
8
313,333
158,889
------------
---------
Net assets
1,041,697
739,027
------------
---------
Capital and reserves
Called up share capital
3
3
Share premium account
141,786
141,786
Profit and loss account
899,908
597,238
------------
---------
Shareholders funds
1,041,697
739,027
------------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Beauty & The Boutique Limited
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 11 August 2025 , and are signed on behalf of the board by:
C F Clement-Lorford
Director
Company registration number: 07670293
Beauty & The Boutique Limited
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kings Head House, 15 London End, Beaconsfield, Buckinghamshire, HP9 2HN.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Props/photoshoot equipment
-
50% straight line
Fixtures and fittings
-
20% straight line
Equipment
-
33% straight line
Brand and digital development
-
33% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 12 (2024: 15 ).
5. Tangible assets
Props/photoshoot equipment
Fixtures and fittings
Equipment
Brand and digital development
Total
£
£
£
£
£
Cost
At 1 April 2024 and 31 March 2025
20,385
24,594
88,721
164,830
298,530
--------
--------
--------
---------
---------
Depreciation
At 1 April 2024
20,385
13,085
78,535
145,166
257,171
Charge for the year
2,558
5,217
19,664
27,439
--------
--------
--------
---------
---------
At 31 March 2025
20,385
15,643
83,752
164,830
284,610
--------
--------
--------
---------
---------
Carrying amount
At 31 March 2025
8,951
4,969
13,920
--------
--------
--------
---------
---------
At 31 March 2024
11,509
10,186
19,664
41,359
--------
--------
--------
---------
---------
6. Debtors
2025
2024
£
£
Trade debtors
666,219
414,792
Other debtors
153,189
109,505
---------
---------
819,408
524,297
---------
---------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
80,000
Trade creditors
345,294
374,565
Corporation tax
117,161
Social security and other taxes
12,936
Other creditors
112,480
26,231
---------
---------
654,935
413,732
---------
---------
8. Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
313,333
158,889
---------
---------
The company has provided security by way of a fixed and floating charge over all assets of the company in favour of HSBC UK Bank plc.
9. Controlling party
The immediate and ultimate parent company is Happiness Holdings Limited, a company incorporated in England and Wales.