Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05609899 Mr Andrew Marchant Mr Andrew Marchant Mrs Helen Marchant Mrs Helen Marchant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05609899 2024-03-31 05609899 2025-03-31 05609899 2024-04-01 2025-03-31 05609899 frs-core:CurrentFinancialInstruments 2025-03-31 05609899 frs-core:ComputerEquipment 2025-03-31 05609899 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05609899 frs-core:ComputerEquipment 2024-03-31 05609899 frs-core:FurnitureFittings 2025-03-31 05609899 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05609899 frs-core:FurnitureFittings 2024-03-31 05609899 frs-core:NetGoodwill 2025-03-31 05609899 frs-core:NetGoodwill 2024-04-01 2025-03-31 05609899 frs-core:NetGoodwill 2024-03-31 05609899 frs-core:ShareCapital 2025-03-31 05609899 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05609899 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05609899 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05609899 frs-bus:SmallEntities 2024-04-01 2025-03-31 05609899 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05609899 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05609899 frs-bus:Director1 2024-04-01 2025-03-31 05609899 frs-bus:Director2 2024-04-01 2025-03-31 05609899 frs-core:CurrentFinancialInstruments 7 2025-03-31 05609899 frs-core:CurrentFinancialInstruments 9 2025-03-31 05609899 frs-countries:EnglandWales 2024-04-01 2025-03-31 05609899 2023-03-31 05609899 2024-03-31 05609899 2023-04-01 2024-03-31 05609899 frs-core:CurrentFinancialInstruments 2024-03-31 05609899 frs-core:ShareCapital 2024-03-31 05609899 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05609899 frs-core:CurrentFinancialInstruments 5 2024-03-31 05609899 frs-core:CurrentFinancialInstruments 7 2024-03-31 05609899 frs-core:CurrentFinancialInstruments 9 2024-03-31
Registered number: 05609899
Vanity Beauty Gsg Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05609899
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 19,192 21,934
Tangible Assets 5 640 1,508
19,832 23,442
CURRENT ASSETS
Debtors 6 3,000 -
Cash at bank and in hand 5,057 181
8,057 181
Creditors: Amounts Falling Due Within One Year 7 (36,301 ) (27,302 )
NET CURRENT ASSETS (LIABILITIES) (28,244 ) (27,121 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,412 ) (3,679 )
NET LIABILITIES (8,412 ) (3,679 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (8,512 ) (3,779 )
SHAREHOLDERS' FUNDS (8,412) (3,679)
Page 1
Page 2
For the year ending 31 March 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.
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 Helen Marchant
Director
Mrs Helen Marchant
Director
31 December 2025
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
Vanity Beauty Gsg Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05609899 . The registered office is 39 High Street, Orpington, Kent, BR6 0JE.
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 10 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:
Fixtures & Fittings 20% Straight Line
Computer Equipment 25% Straight Line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 7)
5 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 27,417
As at 31 March 2025 27,417
Amortisation
As at 1 April 2024 5,483
Provided during the period 2,742
As at 31 March 2025 8,225
Net Book Value
As at 31 March 2025 19,192
As at 1 April 2024 21,934
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 20,870 2,096 22,966
As at 31 March 2025 20,870 2,096 22,966
Depreciation
As at 1 April 2024 20,421 1,037 21,458
Provided during the period 449 419 868
As at 31 March 2025 20,870 1,456 22,326
Net Book Value
As at 31 March 2025 - 640 640
As at 1 April 2024 449 1,059 1,508
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - Vanity South Limited 3,000 -
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 58 718
Corporation tax - 384
Other taxes and social security 7,265 3,747
VAT 4,203 5,690
Net wages 6,143 -
Other creditors - Andrew Marchant - 3,661
Other creditors - Pensions Payable 132 280
Other creditors: Vanity (Brasted) Limited 1,000 -
Accruals and deferred income 3,000 -
Directors' loan accounts 14,500 12,822
36,301 27,302
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5