Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 1 true 2024-08-01 No description of principal activity 1 true true false 12054087 2024-08-01 2025-07-31 12054087 2023-08-01 2024-07-31 12054087 2025-07-31 12054087 2024-07-31 12054087 c:Director1 2024-08-01 2025-07-31 12054087 d:FurnitureFittings 2024-08-01 2025-07-31 12054087 d:FurnitureFittings 2025-07-31 12054087 d:FurnitureFittings 2024-07-31 12054087 d:Goodwill 2024-08-01 2025-07-31 12054087 d:Goodwill 2025-07-31 12054087 d:Goodwill 2024-07-31 12054087 d:CurrentFinancialInstruments 2025-07-31 12054087 d:CurrentFinancialInstruments 2024-07-31 12054087 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 12054087 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12054087 d:ShareCapital 2025-07-31 12054087 d:ShareCapital 2024-07-31 12054087 d:RetainedEarningsAccumulatedLosses 2025-07-31 12054087 d:RetainedEarningsAccumulatedLosses 2024-07-31 12054087 c:EntityHasNeverTraded 2024-08-01 2025-07-31 12054087 c:FRS102 2024-08-01 2025-07-31 12054087 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12054087 c:FullAccounts 2024-08-01 2025-07-31 12054087 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12054087 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 12054087 BEAUTY SKILLS TRAINING SOUTHEND LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JULY 2025
BEAUTY SKILLS TRAINING SOUTHEND LIMITED REGISTERED NUMBER: 12054087 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 3 |  | 1,800 |  | 1,800
Tangible assets | 4 |  | 17,934 |  | 17,934
|  |  | 19,734 |  | 19,734
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 249 |  | 249 |
|  | 249 |  | 249 |
Creditors: amounts falling due within one year | 6 | (88,669) |  | (88,669) |
Net current liabilities |  |  | (88,420) |  | (88,420)
Total assets less current liabilities |  |  | (68,686) |  | (68,686)
Net liabilities |  |  | (68,686) |  | (68,686)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (68,786) |  | (68,786)
|  |  | (68,686) |  | (68,686)
Page 1
BEAUTY SKILLS TRAINING SOUTHEND LIMITED REGISTERED NUMBER: 12054087 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 For the Period ended 31 July 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 March 2026.
M.P. Kolton
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
BEAUTY SKILLS TRAINING SOUTHEND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
Beauty Skills Training (Southend) Limited is a limited company incorporated in England and Wales. The Registered Office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, SS14 3WR. The registered number is 12054087. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
In view of the loss for the year of £nil and the excess of liabilities over assets at 31 July 2025 of £68,786 the appropriateness of the going concern basis is dependent upon the continued support of the company's creditors. The company's creditors have continued to support the company and the directors are of the opinion that they will continue to do so. In light of the aforementioned, the directors consider it appropriate to adopt the going concern basis in preparing these financial statements.
| 2.3 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BEAUTY SKILLS TRAINING SOUTHEND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Creditors
Short-term 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. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 August 2024 | 4,500
| At 31 July 2025 | 4,500
| Amortisation |
| At 1 August 2024 | 2,700
| At 31 July 2025 | 2,700
| Net book value |
| At 31 July 2025 | 1,800
| At 31 July 2024 | 1,800
Page 4
BEAUTY SKILLS TRAINING SOUTHEND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 August 2024 | 32,462
| At 31 July 2025 | 32,462
| Depreciation |
| At 1 August 2024 | 14,528
| At 31 July 2025 | 14,528
| Net book value |
| At 31 July 2025 | 17,934
| At 31 July 2024 | 17,934
Page 5
BEAUTY SKILLS TRAINING SOUTHEND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 249 | 249
|  | 249 | 249
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 87,239 | 87,239
| Accruals and deferred income | 1,430 | 1,430
|  | 88,669 | 88,669
7. | Related party transactions
| These financial statements include transactions and balances with related parties as follows. Balances owed to a company under common control: Trade creditors £87,238 (2024: £87,238)
Page 6