| Registered number: 08690454 | ||||||||
| FOR THE YEAR ENDED 31/03/2025 | ||||||||
| Prepared By: | ||||||||
| DBR Accounts Ltd | ||||||||
| Association of Chartered Certified Accountants | ||||||||
| 1 Station Court | ||||||||
| Station Approach | ||||||||
| Wickford | ||||||||
| Essex | ||||||||
| SS11 7AT | ||||||||
| Pure Elegance Beauty Ltd | ||||||||
| ACCOUNTS | ||||||||
| FOR THE YEAR ENDED 31/03/2025 | ||||||||
| DIRECTORS | ||||||||
| REGISTERED OFFICE | ||||||||
| Essex | ||||||||
| COMPANY DETAILS | ||||||||
| Private company limited by shares registered in EW - England and Wales, registered number 08690454 | ||||||||
| ACCOUNTANTS | ||||||||
| DBR Accounts Ltd | ||||||||
| Association of Chartered Certified Accountants | ||||||||
| 1 Station Court | ||||||||
| Station Approach | ||||||||
| Wickford | ||||||||
| Essex | ||||||||
| SS11 7AT | ||||||||
| Pure Elegance Beauty Ltd | ||||||||
| ACCOUNTS | ||||||||
| FOR THEYEARENDED31/03/2025 | ||||||||
| CONTENTS | ||||||||
| Page | ||||||||
| Directors' Report | - | |||||||
| Accountants' Report | - | |||||||
| Statement Of Comprehensive Income | - | |||||||
| Balance Sheet | 3 | |||||||
| Notes To The Accounts | 4 | |||||||
| The following do not form part of the statutory financial statements: | ||||||||
| Trading And Profit And Loss Account | - | |||||||
| Profit And Loss Account Summaries | - | |||||||
| Pure Elegance Beauty Ltd | ||||||||
| BALANCE SHEET AT | ||||||||||
| 2025 | 2024 | |||||||||
| Notes | £ | £ | ||||||||
| FIXED ASSETS | ||||||||||
| Tangible assets | 2 | |||||||||
| CURRENT ASSETS | ||||||||||
| Stock | ||||||||||
| Debtors | 4 | |||||||||
| Cash at bank and in hand | ||||||||||
| 23,902 | 23,326 | |||||||||
| CREDITORS: Amounts falling due within one year | 5 | |||||||||
| NET CURRENT LIABILITIES | ( | (48,303) | ||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
| NET ASSETS | ||||||||||
| CAPITAL AND RESERVES | ||||||||||
| Called up share capital | 8 | |||||||||
| Profit and loss account | 330 | 236 | ||||||||
| SHAREHOLDERS' FUNDS | ||||||||||
| Approved by the board on | ||||||||||
| ............................. | ||||||||||
| Director | ||||||||||
| Pure Elegance Beauty Ltd | ||||||||
| NOTES TO THE ACCOUNTS | ||||||||||
| FOR THE YEAR ENDED 31/03/2025 | ||||||||||
| 1. ACCOUNTING POLICIES |
| 1a. Basis Of Accounting | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . | ||||||||
| 1b. Depreciation | ||||||||
| Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Work has commenced on a new salon and assets have been purchased for this. As this work had not been completed and the assets not used at the company's year end, no depreciation has been charged on these assets this year. | ||||||||
| Fixtures And Fittings | reducing balance15% | |||||||
| Equipment | straight line15% | |||||||
| 1c. Stocks | ||||||||
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. | ||||||||
| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. | ||||||||
| 1d. Taxation | ||||||||
| Taxation represents the tax currently payable. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. | ||||||||
| Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax Law) that have been enacted or substantively enacted by the end of the reporting period. | ||||||||
| Pure Elegance Beauty Ltd | ||||||||
| 1e. Financial Instruments | ||||||||
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. | ||||||||
| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are initially measured at amortised cost. | ||||||||
| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. | ||||||||
| 2. TANGIBLE FIXED ASSETS | ||||||||
| Land And | Fixtures | |||||||
| Buildings | and Fittings | Equipment | Total | |||||
| £ | £ | £ | £ | |||||
| Cost | ||||||||
| At 01/04/2024 | 40,681 | 7,514 | 3,500 | 51,695 | ||||
| At 31/03/2025 | 40,681 | 7,514 | 3,500 | 51,695 | ||||
| Depreciation | ||||||||
| At 01/04/2024 | - | 2,085 | 971 | 3,056 | ||||
| For the year | - | 814 | 379 | 1,193 | ||||
| At 31/03/2025 | - | 2,899 | 1,350 | 4,249 | ||||
| Net Book Amounts | ||||||||
| At 31/03/2025 | 47,446 | |||||||
| At 31/03/2024 | 48,639 | |||||||
| 3. STOCK | 2025 | 2024 | ||||
| £ | £ | |||||
| Stock comprises: | ||||||
| Stock | ||||||
| 4. DEBTORS | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Amounts falling due within one year | ||||||||
| Prepayments | 166 | 166 | ||||||
| Deferred taxation | 2,311 | 3,715 | ||||||
| 2,477 | 3,881 | |||||||
| Pure Elegance Beauty Ltd | ||||||||
| 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Directors current account | 70,843 | 71,554 | ||||||
| Accruals | 75 | 75 | ||||||
| 70,918 | 71,629 | |||||||
| 6. EMPLOYEES | ||||||
| 2025 | 2024 | |||||
| No. | No. | |||||
| Average number of employees | 1 | |||||
| 7. PROVISIONS FOR LIABILITIES | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Deferred taxation | (2,311) | (3,715) | ||||||
| 8. SHARE CAPITAL | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Allotted, issued and fully paid: | ||||||||
| 100 | 100 | |||||||
| 100 | 100 | |||||||
| 9. CONTROLLING PARTY | ||||||||
| L Warnes is the ultimate controlling party by virtue of her sole directorship and ownership of the company's issued share capital. | ||||||||