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REGISTERED NUMBER: SC300395 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2017

for

ABC Beauty Limited

ABC Beauty Limited (Registered number: SC300395)






Contents of the Financial Statements
for the Year Ended 30 April 2017




Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


ABC Beauty Limited

Company Information
for the Year Ended 30 April 2017







DIRECTOR: D M Bell





SECRETARY: Wymet Secretarial Services Limited





REGISTERED OFFICE: Wymet House
87 New Row
DUNFERMLINE
Fife
KY12 7DZ





REGISTERED NUMBER: SC300395 (Scotland)






ABC Beauty Limited

Report of the Accountants to the Director of
ABC Beauty Limited

The following reproduces the text of the report prepared for the director in respect of the
company's annual unaudited financial statements. In accordance with the Companies Act
2006, the company is only required to file a Balance Sheet. Readers are cautioned that the
Income Statement and certain other primary statements and the Report of the Director are
not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2017 set out on pages two to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.








28 January 2018

ABC Beauty Limited (Registered number: SC300395)

Balance Sheet
30 April 2017

30.4.17 30.4.16
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 9,066 12,129
9,066 12,129

CURRENT ASSETS
Stocks 29,264 33,150
Debtors 6 14,745 11,163
Prepayments and accrued income 1,380 1,380
Cash at bank 16,685 22,430
62,074 68,123
CREDITORS
Amounts falling due within one year 7 43,502 52,589
NET CURRENT ASSETS 18,572 15,534
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,638

27,663

CREDITORS
Amounts falling due after more than
one year

8

-

7
NET ASSETS 27,638 27,656

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 27,636 27,654
SHAREHOLDERS' FUNDS 27,638 27,656

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ABC Beauty Limited (Registered number: SC300395)

Balance Sheet - continued
30 April 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the director on 28 January 2018 and were signed by:





D M Bell - Director


ABC Beauty Limited (Registered number: SC300395)

Notes to the Financial Statements
for the Year Ended 30 April 2017

1. STATUTORY INFORMATION

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

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are
measured at cost less any accumulated amortisation and any accumulated impairment
losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance
for obsolete and slow moving items.

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 balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over
the period of the lease.

ABC Beauty Limited (Registered number: SC300395)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2017

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2016
and 30 April 2017 70,000
AMORTISATION
At 1 May 2016
and 30 April 2017 70,000
NET BOOK VALUE
At 30 April 2017 -
At 30 April 2016 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2016
and 30 April 2017 31,122
DEPRECIATION
At 1 May 2016 18,993
Charge for year 3,063
At 30 April 2017 22,056
NET BOOK VALUE
At 30 April 2017 9,066
At 30 April 2016 12,129

6. DEBTORS
30.4.17 30.4.16
£    £   
Amounts falling due within one year:
Trade debtors 12,893 8,988
Other debtors - 323
12,893 9,311

ABC Beauty Limited (Registered number: SC300395)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2017

6. DEBTORS - continued
30.4.17 30.4.16
£    £   
Amounts falling due after more than one year:
Other debtors 1,852 1,852

Aggregate amounts 14,745 11,163

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.17 30.4.16
£    £   
Bank loans and overdrafts 619 849
Payments on account 1,650 1,650
Trade creditors 15,357 36,055
Taxation and social security 8,482 35
Other creditors 17,394 14,000
43,502 52,589

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.17 30.4.16
£    £   
Payments on account - 7