REGISTERED NUMBER: 11848849 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

NINY BEAUTY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Niny Johana Almazo Salcedo

REGISTERED OFFICE:

130 East End Road

London

N2 0RZ

REGISTERED NUMBER:

11848849 (England and Wales)

ACCOUNTANTS:

Stan Lee Accountancy Ltd

T/A: The Stan Lee

Chartered Certified Accountants

Level 18, 40 Bank Street

Canary Wharf

London

E14 5NR

FIXED ASSETS

Tangible assets

4

11,705

12,567

CURRENT ASSETS

Stocks

5

4,350

6,190

Debtors

6

7,583

6,500

Prepayments and accrued income

-

1,083

Cash at bank and in hand

1,448

3,271

13,381

17,044

CREDITORS

Amounts falling due within one year

7

8,871

9,467

NET CURRENT ASSETS

4,510

7,577

TOTAL ASSETS LESS CURRENT LIABILITIES

16,215

20,144

CREDITORS

Amounts falling due after more than one year

8

1,000

5,000

NET ASSETS

15,215

15,144

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

15,115

15,044

SHAREHOLDERS' FUNDS

15,215

15,144

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 November 2025 and were signed by:

Niny Johana Almazo Salcedo - Director

1.	STATUTORY INFORMATION

Niny Beauty Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company’s principal activities.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Over the period of the lease

Improvements to property

-

No depreciation

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

No material uncertainties related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern have been indentified by the directors.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 March 2024

and 28 February 2025

1,299

7,685

2,304

DEPRECIATION

At 1 March 2024

1,147

-

1,090

Charge for year

152

-

182

At 28 February 2025

1,299

-

1,272

NET BOOK VALUE

At 28 February 2025

-

7,685

1,032

At 29 February 2024

152

7,685

1,214

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 March 2024

and 28 February 2025

7,346

579

19,213

DEPRECIATION

At 1 March 2024

4,087

322

6,646

Charge for year

489

39

862

At 28 February 2025

4,576

361

7,508

NET BOOK VALUE

At 28 February 2025

2,770

218

11,705

At 29 February 2024

3,259

257

12,567

5.

STOCKS

2025

2024

£

£

Stocks

4,350

6,190

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

6,500

6,500

Prepayments

1,083

-

7,583

6,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

4,000

4,000

Tax

226

1,069

Social security and other taxes

47

59

Other creditors

3,633

201

Net wages

(2,970

)

-

Directors' current accounts

3,035

3,238

Accrued expenses

900

900

8,871

9,467

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

1,000

5,000

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans - BBL

4,000

4,000

Amounts falling due between two and five years:

Bounce Back Loan

1,000

5,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 March 2024

15,044

Profit for the year

71

At 28 February 2025

15,115

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Throughout the current and preceding years, the Company was controlled by its director, Ms. N J A Salcedo, due to her majority ownership of the Company's entire issued share capital.

As of the balance sheet date, the Company was indebted to its directors in the amount of £3,035 (2024: £3,238). This loan is non-interest bearing and is repayable in full at short notice upon demand.