Company Registration No. 13455659 (England and Wales)
Beauty 101 Ltd
Unaudited accounts
for the period from 1 July 2025 to 31 December 2025
Beauty 101 Ltd
Unaudited accounts
Contents
Beauty 101 Ltd
Company Information
for the period from 1 July 2025 to 31 December 2025
Directors
Martin Li
Xiaotong Li
Company Number
13455659 (England and Wales)
Registered Office
26 Calico House
12 Penny Brookes Street
London
E20 1BH
England
Accountants
Anthony Daniel Associates Ltd
10 Julian Place
London
E14 3AT
Beauty 101 Ltd
Statement of financial position
as at 31 December 2025
Called up share capital not paid
1
1
Cash at bank and in hand
4,845
4,898
Creditors: amounts falling due within one year
(30,411)
(48,895)
Net current liabilities
(25,566)
(25,055)
Net liabilities
(25,565)
(23,872)
Called up share capital
1
1
Profit and loss account
(25,566)
(23,873)
Shareholders' funds
(25,565)
(23,872)
For the period ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by
Martin Li
Director
Company Registration No. 13455659
Beauty 101 Ltd
Notes to the Accounts
for the period from 1 July 2025 to 31 December 2025
Beauty 101 Ltd is a private company, limited by shares, registered in England and Wales, registration number 13455659. The registered office is 26 Calico House, 12 Penny Brookes Street, London, E20 1BH, England.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% straight line method
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
These accounts have been prepared on the going concern basis, on the understanding that the director and shareholders will continue to financially support the company during this uncertain period.
Beauty 101 Ltd
Notes to the Accounts
for the period from 1 July 2025 to 31 December 2025
4
Tangible fixed assets
Computer equipment
5
Debtors
31/12/2025
30/06/2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
31/12/2025
30/06/2025
Taxes and social security
-
22
Loans from directors
29,471
48,413
7
Share capital
31/12/2025
30/06/2025
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the period the average number of employees was 2 (30/06/2025: 2).