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Registered Number: 11091125
England and Wales

 

 

 

SERENA BEAUTY & SPA LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 45,000    45,000 
Tangible fixed assets 4 64,372    62,584 
109,372    107,584 
Current assets      
Debtors 28,780    11,090 
Cash at bank and in hand (1,615)   136 
27,165    11,226 
Creditors: amount falling due within one year (81,026)   (80,885)
Net current assets (53,861)   (69,659)
 
Total assets less current liabilities 55,511    37,925 
Creditors: amount falling due after more than one year (55,363)   (47,193)
Net assets 148    (9,268)
 

Capital and reserves 		     
Called up share capital 5 100    100 
Profit and loss account 48    (9,368)
Shareholders' funds 148    (9,268)
 


For the year ended 31 December 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 08 September 2025 and were signed on its behalf by:


-------------------------------
Simeon Georgiev
Director
1
General Information
SERENA BEAUTY & SPA LTD is a private company, limited by shares, registered in England and Wales, registration number 11091125, registration address 33 Bond Street, LONDON, W5 5AS.

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.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 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:
Plant and Machinery 10%/10 years Straight Line
Fixtures and Fittings 10%/10 years Straight Line
Equipment 20%/5 years Straight Line
2.

Average number of employees

Average number of employees during the year was 13 (2023 : 13).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 45,000    45,000 
Additions -    - 
Disposals -    - 
At 31 December 2024 45,000    45,000 
Net book values
At 31 December 2024 45,000    45,000 
At 31 December 2023 45,000    45,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Equipment   Total
  £   £   £   £
At 01 January 2024 59,000    13,335    12,783    85,118 
Additions 6,031    5,400    -    11,431 
Disposals -    -    (1,986)   (1,986)
At 31 December 2024 65,031    18,735    10,797    94,563 
Depreciation
At 01 January 2024 12,783    4,257    5,494    22,534 
Charge for year 6,101    1,333    2,209    9,643 
On disposals -    -    (1,986)   (1,986)
At 31 December 2024 18,884    5,590    5,717    30,191 
Net book values
Closing balance as at 31 December 2024 46,147    13,145    5,080    64,372 
Opening balance as at 01 January 2024 46,217    9,078    7,289    62,584 


5.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2