Beautopia UK Limited


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Registered number: 05055342
Beautopia UK Limited
Abbreviated accounts
For The Year Ended 31 March 2014
Terra Finance Ltd

Castle Court
41 London Road
Reigate
Surrey
RH2 9RJ
Abbreviated Balance Sheet
2014 2013
Notes £ £ £ £
FIXED ASSETS
Tangible assets 2 1,351 1,287
1,351 1,287
CURRENT ASSETS
Stocks - 7,059
Debtors 7,110 -
Cash at bank and in hand 1,859 14,417
8,969 21,476
Creditors: Amounts Falling Due Within One Year (9,484) (22,417)
NET CURRENT ASSETS (LIABILITIES) (515) (941)
TOTAL ASSETS LESS CURRENT LIABILITIES 836 346
NET ASSETS 836 346
CAPITAL AND RESERVES
Called up share capital 3 2 2
Profit and Loss account 834 344
SHAREHOLDERS' FUNDS 836 346
Page 1
For the year ending 31 March 2014 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 2008).
On behalf of the board
Ms Cvetelina Ruseva
Mr Svetoslav Marinov
11th December 2014
Page 2
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 April 2008).
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and Development
Expenditure on research and development is written off in the year it is incurred, except where the directors are satisfied that development expenditure incurred on an individual project is carried forward as permitted by SSAP13 when its future recoverability can be regarded as assured. The expenditure carried forward is treated as an intangible fixed asset and amortised over its estimated economic life of 10 years so as to match the expenditure with the anticipated sales from the related project. Provision is made for any impairment.
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
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.
Deferred Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
Pensions
Directors' 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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Tangible Assets
Total
Cost £
As at 1 April 2013 13,476
Additions 514
As at 31 March 2014 13,990
Depreciation
As at 1 April 2013 12,189
Provided during the period 450
As at 31 March 2014 12,639
Net Book Value
As at 31 March 2014 1,351
As at 1 April 2013 1,287
Share Capital
Value Number 2014 2013
Allotted, called up and fully paid: £ £ £
Ordinary shares 1.000 2 2 2
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