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REGISTERED NUMBER: 08510573 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2018

for

Cosmetic Courses Limited

Cosmetic Courses Limited (Registered number: 08510573)






Contents of the Financial Statements
for the Year Ended 31 December 2018




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 2018







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 Profit and Loss Account 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 2018 which comprise the Profit and Loss
Account, Balance Sheet, Statement of Changes in Equity 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 2018

31/12/18 31/12/17
Notes £    £   
FIXED ASSETS
Intangible assets 4 261,000 279,000
Tangible assets 5 91,483 29,910
352,483 308,910

CURRENT ASSETS
Stocks 16,740 30,300
Debtors 6 962,654 395,477
Cash at bank 192,313 375,818
1,171,707 801,595
CREDITORS
Amounts falling due within one year 7 (609,120 ) (479,470 )
NET CURRENT ASSETS 562,587 322,125
TOTAL ASSETS LESS CURRENT LIABILITIES 915,070 631,035

CAPITAL AND RESERVES
Called up share capital 8 1,018 100
Share premium 26,200 -
Retained earnings 887,852 630,935
SHAREHOLDERS' FUNDS 915,070 631,035

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2018 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 2018


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors on 30 July 2019 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 2018

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 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.

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.
Plant and machinery etc - 25% on cost and 20% on cost

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 Profit and Loss Account, 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 19 (2017 - 13 ) .

Cosmetic Courses Limited (Registered number: 08510573)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2018

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2018
and 31 December 2018 360,000
AMORTISATION
At 1 January 2018 81,000
Charge for year 18,000
At 31 December 2018 99,000
NET BOOK VALUE
At 31 December 2018 261,000
At 31 December 2017 279,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2018 125,347
Additions 90,971
At 31 December 2018 216,318
DEPRECIATION
At 1 January 2018 95,437
Charge for year 29,398
At 31 December 2018 124,835
NET BOOK VALUE
At 31 December 2018 91,483
At 31 December 2017 29,910

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/18 31/12/17
£    £   
Trade debtors 780,460 393,508
Other debtors 182,194 1,969
962,654 395,477

Cosmetic Courses Limited (Registered number: 08510573)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2018

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/18 31/12/17
£    £   
Hire purchase contracts - 1,711
Trade creditors 94,786 62,747
Taxation and social security 103,117 93,573
Other creditors 411,217 321,439
609,120 479,470

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31/12/18 31/12/17
value: £    £   
1,018 Ordinary £1 1,018 100

900 Ordinary shares of £1 each were allotted as fully paid as a bonus issue out of reserves during the year.

18 Ordinary shares of £1 each were allotted as fully paid at a premium of £1,456 per share during the year.