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Registered number: 14524303
Beauty By Charlotte Lowndes Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14524303
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 489 1,181
489 1,181
CURRENT ASSETS
Cash at bank and in hand 2,728 641
2,728 641
Creditors: Amounts Falling Due Within One Year 6 (3,159 ) (1,775 )
NET CURRENT ASSETS (LIABILITIES) (431 ) (1,134 )
TOTAL ASSETS LESS CURRENT LIABILITIES 58 47
NET ASSETS 58 47
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 48 37
SHAREHOLDERS' FUNDS 58 47
Page 1
Page 2
For the year 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 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 C Lowndes
Director
30/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Beauty By Charlotte Lowndes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14524303 . The registered office is Oak Cottage, Bellaport Road, Norton in Hales, Shropshire, TF9 4AZ.
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. 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.
2.3. 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 2 years.
2.4. 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 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 3 year straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
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4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 6,000
As at 31 December 2025 6,000
Amortisation
As at 1 January 2025 6,000
As at 31 December 2025 6,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 January 2025 2,744
As at 31 December 2025 2,744
Depreciation
As at 1 January 2025 1,563
Provided during the period 692
As at 31 December 2025 2,255
Net Book Value
As at 31 December 2025 489
As at 1 January 2025 1,181
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,006 184
Bank loans and overdrafts 30 -
Other creditors 1,123 1,591
3,159 1,775
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Page 5
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 5