31 October 2024 false No description of principal activity Taxfiler 2024.6 SC786260business:PrivateLimitedCompanyLtd2024-10-312025-10-31 SC7862602024-10-30 SC7862602024-10-312025-10-31 SC786260business:AuditExempt-NoAccountantsReport2024-10-312025-10-31 SC786260business:FilletedAccounts2024-10-312025-10-31 SC7862602025-10-31 SC786260business:Director12024-10-312025-10-31 SC7862602024-10-31 SC786260core:WithinOneYear2025-10-31 SC786260core:WithinOneYear2024-10-31 SC786260core:AfterOneYear2025-10-31 SC786260core:AfterOneYear2024-10-31 SC786260core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 SC786260core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC786260core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 SC786260core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC786260core:PreviouslyStatedAmount2025-10-31 SC786260core:PreviouslyStatedAmount2024-10-31 SC786260business:SmallEntities2024-10-312025-10-31 SC786260countries:Scotland2024-10-312025-10-31 SC7862602023-10-172024-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC786260 (Scotland)
Inspired Cosmetic Training Ltd Unaudited accounts for the period from 31 October 2024 to 31 October 2025
Inspired Cosmetic Training Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Inspired Cosmetic Training Ltd Company Information for the period from 31 October 2024 to 31 October 2025
Director
Carolyn Fraser
Company Number
SC786260 (Scotland)
Accountants
Accounting & Tax Solutions Ltd 11 Ellis Drive Jackton G75 8WB
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Inspired Cosmetic Training Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
4
541 
764 
Cash at bank and in hand
85,889 
69,897 
86,430 
70,661 
Creditors: amounts falling due within one year
5
(19,216)
(66,675)
Net current assets
67,214 
3,986 
Total assets less current liabilities
67,214 
3,986 
Creditors: amounts falling due after more than one year
6
(12,426)
(15,200)
Net assets/(liabilities)
54,788 
(11,214)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
54,787 
(11,215)
Shareholders' funds
54,788 
(11,214)
For the period ending 31 October 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 his 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 27 May 2026 and were signed on its behalf by
Carolyn Fraser Director Company Registration No. SC786260
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Inspired Cosmetic Training Ltd Notes to the Accounts for the period from 31 October 2024 to 31 October 2025
1
Statutory information
Inspired Cosmetic Training Ltd is a private company, limited by shares, registered in Scotland, registration number SC786260.
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 period, 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.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
541 
764 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,060 
- 
Trade creditors
- 
66,675 
Taxes and social security
18,156 
- 
19,216 
66,675 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
- 
14,000 
Loans from directors
12,426 
- 
Accruals
- 
1,200 
12,426 
15,200 
7
Average number of employees
During the period the average number of employees was 0 (2024: 0).
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