Perfectly Balanced Aesthetics Limited

PERFECTLY BALANCED AESTHETICS LIMITED - Company Information

2023-02-012024-01-312024-01-31falseSC719981Perfectly Balanced Aesthetics 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Registered Number
SC719981
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

Perfectly Balanced Aesthetics Limited

Company Information
for the year from 1 February 2023 to 31 January 2024


Directors	Carroll, Siobhan
	Davies, Patricia Marie


Registered Address	32 Nethercliffe Avenue
	Glasgow
	G44 3UL


Registered Number	SC719981 (Scotland)

Perfectly Balanced Aesthetics Limited

Balance Sheet as at
31 January 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		87		112
			87		112
Current assets
Stocks	4	4,217		5,838
Debtors		950		1,064
Cash at bank and on hand		2,739		1,000
		7,906		7,902
Creditors amounts falling due within one year	5	(13,905)		(13,912)
Net current assets (liabilities)			(5,999)		(6,010)
Total assets less current liabilities			(5,912)		(5,898)
Net assets			(5,912)		(5,898)
Capital and reserves
Called up share capital			4		4
Profit and loss account			(5,916)		(5,902)
Shareholders' funds			(5,912)		(5,898)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 27 February 2024, and are signed on its behalf by:

Davies, Patricia Marie
Director
Registered Company No. SC719981

Perfectly Balanced Aesthetics Limited

Notes to the Financial Statements
for the year ended 31 January 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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 and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	5

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 February 23	124	124
At 31 January 24	124	124
Depreciation and impairment
At 01 February 23	12	12
Charge for year	25	25
At 31 January 24	37	37
Net book value
At 31 January 24	87	87
At 31 January 23	112	112

4.	Stocks

	2024	2023
	£	£
Finished goods	4,217	5,838
Total	4,217	5,838

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Other creditors	13,905	12,904
Accrued liabilities and deferred income	-	1,008
Total	13,905	13,912