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Company Registration No. SC505817 (Scotland)
Wink Beautique Ltd Unaudited accounts for the year ended 31 May 2025
Wink Beautique Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Wink Beautique Ltd Company Information for the year ended 31 May 2025
Director
Mrs Deborah Jackson
Company Number
SC505817 (Scotland)
Registered Office
Suite 2.11 94 Hope Street Glasgow G2 6PH UK
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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Wink Beautique Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
98
131
Current assets
Cash at bank and in hand
14,759
11,856
Creditors: amounts falling due within one year
6
(3,824)
(775)
Net current assets
10,935
11,081
Net assets
11,033
11,212
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
10,933
11,112
Shareholders' funds
11,033
11,212
For the year ending 31 May 2025 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 December 2025 and were signed on its behalf by
Mrs Deborah Jackson Director Company Registration No. SC505817
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Wink Beautique Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Wink Beautique Ltd is a private company, limited by shares, registered in Scotland, registration number SC505817. The registered office is Suite 2.11, 94 Hope Street, Glasgow, G2 6PH, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill amortisation over 5 years period
4
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024
9,607
At 31 May 2025
9,607
Amortisation
At 1 June 2024
9,607
At 31 May 2025
9,607
Net book value
At 31 May 2025
-
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Wink Beautique Ltd Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 June 2024
1,563
At 31 May 2025
1,563
Depreciation
At 1 June 2024
1,432
Charge for the year
33
At 31 May 2025
1,465
Net book value
At 31 May 2025
98
At 31 May 2024
131
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
250
210
Taxes and social security
3,574
565
3,824
775
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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