REGISTERED NUMBER: 15453578 (England and Wales)

Phoebe Elizabeth Beauty Ltd

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Miss P E King

Mrs E A King

REGISTERED OFFICE:

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

REGISTERED NUMBER:

15453578 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Tangible assets

4

9,079

11,875

CURRENT ASSETS

Debtors

5

2,300

2,300

Cash at bank

11,984

3,619

14,284

5,919

CREDITORS

Amounts falling due within one year

6

61,876

43,154

NET CURRENT LIABILITIES

(47,592

)

(37,235

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(38,513

)

(25,360

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(38,613

)

(25,460

)

(38,513

)

(25,360

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

Miss P E King - Director

1.	STATUTORY INFORMATION

Phoebe Elizabeth Beauty Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared adopting the going concern principle despite the balance sheet showing an excess of liabilities over assets of £38,513. The current liabilities include amounts of £46,795 owed to the director. The director has indicated that amounts due will not be repayable by the company until cash flow and profitability allow.

Income recognition

Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it.

Income is recognised when services have been delivered to customers.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office equipment - 25% reducing balance

Plant and machinery - 25% reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the income statement. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the income statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

13,297

Additions

179

At 31 January 2026

13,476

DEPRECIATION

At 1 February 2025

1,422

Charge for year

2,975

At 31 January 2026

4,397

NET BOOK VALUE

At 31 January 2026

9,079

At 31 January 2025

11,875

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other debtors

2,300

2,300

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to associates

13,284

10,000

Other creditors

48,592

33,154

61,876

43,154

7.	RELATED PARTY DISCLOSURES

At 31 January 2026, the company owed £13,284 (2025: £10,000) to Bonorum Management Services Limited, a company under common ownership and family connections. The balance was unsecured, interest-free and repayable on demand.