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REGISTERED NUMBER: 08510573 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2017

for

Cosmetic Courses Limited

Cosmetic Courses Limited (Registered number: 08510573)






Contents of the Financial Statements
for the Year Ended 31 December 2017




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Cosmetic Courses Limited

Company Information
for the Year Ended 31 December 2017







DIRECTORS: C J P Savin
A Richards
Mrs H Richards





SECRETARY: Mrs H Richards





REGISTERED OFFICE: Unit E3, Regent Park
Princes Estate
Summerleys Road
Princes Risborough
Buckinghamshire
HP27 9LE





REGISTERED NUMBER: 08510573 (England and Wales)





ACCOUNTANTS: Chapman Robinson and Moore Limited
30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cosmetic Courses Limited

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements of Cosmetic Courses Limited for the year ended 31 December 2017 which comprise the Income
Statement, Balance Sheet, and the related notes from the company's accounting records and from information and
explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cosmetic Courses Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cosmetic Courses Limited and state those matters that we have agreed to state to the Board of Directors of Cosmetic Courses Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cosmetic Courses Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cosmetic Courses Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cosmetic Courses Limited. You consider that Cosmetic Courses Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cosmetic Courses Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Chapman Robinson and Moore Limited
30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE


Date: .............................................

Cosmetic Courses Limited (Registered number: 08510573)

Balance Sheet
31 December 2017

31/12/17 31/12/16
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 279,000 297,000
Tangible assets 5 29,910 26,767
308,910 323,767

CURRENT ASSETS
Stocks 30,300 5,070
Debtors 6 390,477 86,697
Cash at bank 375,818 385,157
796,595 476,924
CREDITORS
Amounts falling due within one year 7 474,470 418,992
NET CURRENT ASSETS 322,125 57,932
TOTAL ASSETS LESS CURRENT LIABILITIES 631,035 381,699

CREDITORS
Amounts falling due after more than one
year

8

-

1,711
NET ASSETS 631,035 379,988

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 630,935 379,888
631,035 379,988

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2017 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Cosmetic Courses Limited (Registered number: 08510573)

Balance Sheet - continued
31 December 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 Board of Directors on 4 July 2018 and were signed on its behalf by:





C J P Savin - Director


Cosmetic Courses Limited (Registered number: 08510573)

Notes to the Financial Statements
for the Year Ended 31 December 2017

1. STATUTORY INFORMATION

Cosmetic Courses Limited is a private company, limited by shares , registered in England and Wales. 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 2014, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements 25% straight line
Plant and machinery 25% straight line
Office equipment 25% straight line

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 of current 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's
pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2016 - 10 ) .

Cosmetic Courses Limited (Registered number: 08510573)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2017

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2017
and 31 December 2017 360,000
AMORTISATION
At 1 January 2017 63,000
Charge for year 18,000
At 31 December 2017 81,000
NET BOOK VALUE
At 31 December 2017 279,000
At 31 December 2016 297,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2017 97,796
Additions 27,551
At 31 December 2017 125,347
DEPRECIATION
At 1 January 2017 71,029
Charge for year 24,408
At 31 December 2017 95,437
NET BOOK VALUE
At 31 December 2017 29,910
At 31 December 2016 26,767

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/17 31/12/16
£    £   
Trade debtors 69,468 83,017
Other debtors 321,009 3,680
390,477 86,697

Cosmetic Courses Limited (Registered number: 08510573)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2017

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/17 31/12/16
£    £   
Hire purchase contracts 1,711 5,911
Trade creditors 67,151 60,642
Taxation and social security 99,689 89,249
Other creditors 305,919 263,190
474,470 418,992

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/12/17 31/12/16
£    £   
Hire purchase contracts - 1,711

9. LOANS TO RELATED/UNRELATED PARTIES

Amounts due from related parties at year end 31/12/17 31/12/16
£ £
Savards Properties Limited 163,415 1,000
A.J. Smith 155,625 -