R & S Beauty Ltd - Filleted accounts

Registered number

08137816

R & S Beauty Ltd

Filleted Accounts

31 January 2026

R & S Beauty Ltd
Registered number:		08137816
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		25,761			25,761
Tangible assets	4		82,800			98,841
			108,561			124,602

Current assets
Stocks		40,004			41,280
Debtors	5	28,339			30,192
Cash at bank and in hand		21,232			6,265
		89,575			77,737

Creditors: amounts falling due within one year	6	(85,994)			(173,512)

Net current assets/(liabilities)			3,581			(95,775)

Total assets less current liabilities			112,142			28,827

Creditors: amounts falling due after more than one year	7		(8,838)			(4,754)



Net assets			103,304			24,073

Capital and reserves
Called up share capital			1			1
Profit and loss account			103,303			24,072

Shareholder's funds			103,304			24,073

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ria Shah
Director
Approved by the board on 12 October 2026

R & S Beauty Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Borrowing Costs
	All borrowing costs are recognised in profit or loss in the period in which they are incurred.

	Leased assets
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Functional and presentation currency
	The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.

	Employee benefits
	Short-term employee benefits Short-term employee benefits are recognised as an expense in the period in which they are incurred. Post-employment defined contribution plans Amounts in respect of defined contributions plans are recognised as an expense as they are incurred. Termination benefits Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.

	Going concern
	The financial statements have been prepared on the basis that the company will receive continued financial support from bank and director and has adequate resources to continue in operational existence for the foreseeable future.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			21		21


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 February 2025					25,761
	At 31 January 2026					25,761

	Amortisation
	At 31 January 2026					-

	Net book value
	At 31 January 2026					25,761
	At 31 January 2025					25,761


4	Tangible fixed assets
		Land and buildings		Fixtures, fittings, tools and equipment		Total
£			£		£
	Cost
	At 1 February 2025	3,402		147,031		150,433
	Additions	-		3,809		3,809
	At 31 January 2026	3,402		150,840		154,242

	Depreciation
	At 1 February 2025	-		51,592		51,592
	Charge for the year	-		19,850		19,850
	At 31 January 2026	-		71,442		71,442

	Net book value
	At 31 January 2026	3,402		79,398		82,800
	At 31 January 2025	3,402		95,439		98,841


5	Debtors			2026		2025
£					£

	Other debtors			28,339		30,192


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			5,143		10,246
	Trade creditors			3,680		19,484
	Corporation tax			11,152		-
	Other taxes and social security costs			40,596		37,966
	Other creditors			25,423		105,816
				85,994		173,512


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			8,838		4,754


8	Controlling party

	Ria Shah is the ultimate controlling party.


9	Other information

	R & S Beauty Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	25 Kingsland Shopping Centre
	London
	E8 2LX