Acorah Software Products - Accounts Production 16.4.675 false true false 1 December 2023 30 November 2024 30 November 2024 SC790284 Mrs Margaret McKnight Mrs Karen Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC790284 2023-11-30 SC790284 2024-11-30 SC790284 2023-12-01 2024-11-30 SC790284 frs-core:ComputerEquipment 2024-11-30 SC790284 frs-core:ComputerEquipment 2023-12-01 2024-11-30 SC790284 frs-core:ComputerEquipment 2023-11-30 SC790284 frs-core:FurnitureFittings 2024-11-30 SC790284 frs-core:FurnitureFittings 2023-12-01 2024-11-30 SC790284 frs-core:FurnitureFittings 2023-11-30 SC790284 frs-core:PlantMachinery 2024-11-30 SC790284 frs-core:PlantMachinery 2023-12-01 2024-11-30 SC790284 frs-core:PlantMachinery 2023-11-30 SC790284 frs-core:ShareCapital 2024-11-30 SC790284 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC790284 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC790284 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC790284 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC790284 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC790284 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC790284 frs-bus:Director1 2023-12-01 2024-11-30 SC790284 frs-bus:Director1 2023-11-30 SC790284 frs-bus:Director1 2024-11-30 SC790284 frs-bus:Director2 2023-12-01 2024-11-30 SC790284 frs-countries:Scotland 2023-12-01 2024-11-30
Registered number: SC790284
Beauty Boss Academy Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC790284
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 5,325
5,325
CURRENT ASSETS
Stocks 5 320
Cash at bank and in hand 242
562
Creditors: Amounts Falling Due Within One Year 6 (5,248 )
NET CURRENT ASSETS (LIABILITIES) (4,686 )
TOTAL ASSETS LESS CURRENT LIABILITIES 639
NET ASSETS 639
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 539
SHAREHOLDERS' FUNDS 639
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Margaret McKnight
Director
Mrs Karen Brown
Director
13/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Beauty Boss Academy Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC790284 . The registered office is 76 Port Street, Stirling, FK8 2LP.
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 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
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.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 - - - -
Additions 3,156 2,800 700 6,656
As at 30 November 2024 3,156 2,800 700 6,656
Depreciation
As at 1 December 2023 - - - -
Provided during the period 631 560 140 1,331
As at 30 November 2024 631 560 140 1,331
Net Book Value
As at 30 November 2024 2,525 2,240 560 5,325
As at 1 December 2023 - - - -
5. Stocks
2024
£
Stock 320
6. Creditors: Amounts Falling Due Within One Year
2024
£
Other creditors 5,248
7. Share Capital
2024
£
Allotted, Called up and fully paid 100
8. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from the directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mrs Margaret McKnight - - (2,810 ) - (2,810 )
The above loan is unsecured, interest free and repayable on demand.
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