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Registered number: 06917423
Janet Dale Beauty Culture Limited
Financial Statements
For The Year Ended 31 July 2025
Janet Dale Beauty Culture Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Janet Dale Beauty Culture Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 06917423

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,000 |  | 5,000
Tangible Assets | 5 |  | 23,163 |  | 27,445
|  |  | 27,163 |  | 32,445
CURRENT ASSETS
Stocks | 6 | 1,000 |  | 1,000 |
Debtors | 7 | - |  | 1,666 |
Cash at bank and in hand |  | 1,651 |  | 4,204 |
|  | 2,651 |  | 6,870 |
Creditors: Amounts Falling Due Within One Year | 8 | (78,025 ) |  | (88,454 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (75,374 ) |  | (81,584 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (48,211 ) |  | (49,139 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (3,937 )
NET LIABILITIES |  |  | (48,211 ) |  | (53,076 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (49,211 ) |  | (54,076 )
SHAREHOLDERS' FUNDS |  |  | (48,211) |  | (53,076)

Page 1
Page 2
Janet Dale Beauty Culture Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 J Dale Director
9 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Janet Dale Beauty Culture Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Janet Dale Beauty Culture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06917423 . The registered office is 35-37 Stamford Street, Mossley, Lancashire, OL5 0LN.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.5. 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

2.6. 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.
Page 3
Page 4
Janet Dale Beauty Culture Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 20,000
As at 31 July 2025 | 20,000
Amortisation
As at 1 August 2024 | 15,000
Provided during the period | 1,000
As at 31 July 2025 | 16,000
Net Book Value
As at 31 July 2025 | 4,000
As at 1 August 2024 | 5,000

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 76,291 | 63,778 | 140,069
Additions | 1,248 | - | 1,248
As at 31 July 2025 | 77,539 | 63,778 | 141,317
Depreciation
As at 1 August 2024 | 57,393 | 55,231 | 112,624
Provided during the period | 3,821 | 1,709 | 5,530
As at 31 July 2025 | 61,214 | 56,940 | 118,154
Net Book Value
As at 31 July 2025 | 16,325 | 6,838 | 23,163
As at 1 August 2024 | 18,898 | 8,547 | 27,445

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,000 |  | 1,000

Page 4
Page 5
Janet Dale Beauty Culture Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 1,666

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,099 |  | 4,526
Other creditors | 67,359 |  | 77,721
Taxation and social security | 6,567 |  | 6,207
| 78,025 |  | 88,454

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,937

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5