PERFECTA BEAUTY CONSULTANCY LIMITED

PERFECTA BEAUTY CONSULTANCY LIMITED - Company Information

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Registered number: 06000273

Abbreviated accounts

For The Year Ended 31 March 2016

Terra Finance Ltd

Castle Court, 41 London Road

Reigate

Surrey

RH2 9RJ

PERFECTA BEAUTY CONSULTANCY LIMITED

Company No. 06000273

Abbreviated Balance Sheet 31 March 2016

Abbreviated Balance Sheet

		2016		2015
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	2		4,030		3,982

			4,030		3,982
CURRENT ASSETS
Stocks		1,107		6,577
Debtors		23,600		30,019
Cash at bank and in hand		4,382		14,636

		29,089		51,232
Creditors: Amounts Falling Due Within One Year		(35,343)		(43,948)

NET CURRENT ASSETS (LIABILITIES)			(6,254)		7,284

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,224)		11,266

NET ASSETS			(2,224)		11,266

CAPITAL AND RESERVES
Called up share capital	3		100		100
Profit and Loss Account			(2,324)		11,166

SHAREHOLDERS' FUNDS			(2,224)		11,266

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PERFECTA BEAUTY CONSULTANCY LIMITED

Company No. 06000273

Abbreviated Balance Sheet (continued) 31 March 2016

For the year ending 31 March 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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 abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2015).

On behalf of the board

Mrs Svetlana Tsankova	Mrs Dobrana Petrova
17th June 2016

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PERFECTA BEAUTY CONSULTANCY LIMITED

Notes to the Abbreviated Accounts

For The Year Ended 31 March 2016

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Statement of Cash Flow

The company has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement on the grounds that it is a small company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Pensions

Pension contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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PERFECTA BEAUTY CONSULTANCY LIMITED

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 March 2016

Tangible Assets


	Total
Cost	£
As at 1 April 2015	8,998
Additions	1,393

As at 31 March 2016	10,391

Depreciation
As at 1 April 2015	5,016
Provided during the period	1,345

As at 31 March 2016	6,361

Net Book Value
As at 31 March 2016	4,030

As at 1 April 2015	3,982

Share Capital

	Value	Number	2016	2015
Allotted, called up and fully paid	£		£	£
Ordinary shares	1.000	100	100	100

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