Registered number
Cosmetic Courses Limited
Unaudited Abbreviated Accounts
31 December 2015
Chapman Robinson & Moore Limited
Registered Accountant and Auditors
30 Bankside Court
Cosmetic Courses Limited
Chartered Accountants' report to the board of directors on the preparation of the unaudited abbreviated accounts of Cosmetic Courses Limited for the year ended 31 December 2015
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abbreviated accounts of Cosmetic Courses Limited for the year ended 31 December 2015 which comprise of the 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, we are subject to its ethical and other professional requirements which are detailed at
Our work has been undertaken in accordance with AAF 2/10 as detailed at
Chapman, Robinson & Moore Limited
30 Bankside Court
13 July 2016
Cosmetic Courses Limited
Registered number: 08510573
Abbreviated Balance Sheet
as at 31 December 2015
Notes 2015 2014
£ £
Fixed assets
Intangible assets 2 315,000 333,000
Tangible assets 3 42,636 44,998
357,636 377,998
Current assets
Stocks 5,070 -
Debtors 42,569 10,773
Cash at bank and in hand 91,229 7,940
138,868 18,713
Creditors: amounts falling due within one year (286,920) (357,680)
Net current liabilities (148,052) (338,967)
Total assets less current liabilities 209,584 39,031
Creditors: amounts falling due after more than one year (7,622) (10,111)
Net assets 201,962 28,920
Capital and reserves
Called up share capital 4 100 100
Profit and loss account 201,862 28,820
Shareholders' funds 201,962 28,920
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
A. Richards
Approved by the board on 13 July 2016
Cosmetic Courses Limited
Notes to the Abbreviated Accounts
for the year ended 31 December 2015
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and machinery 25% straight line
Office equipment 25% straight line
Leasehold improvements 25% straight line
Stock is valued at the lower of cost and net realisable value.
Leasing and hire purchase commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2 Intangible fixed assets £
At 1 January 2015 360,000
At 31 December 2015 360,000
At 1 January 2015 27,000
Provided during the year 18,000
At 31 December 2015 45,000
Net book value
At 31 December 2015 315,000
At 31 December 2014 333,000
3 Tangible fixed assets £
At 1 January 2015 69,348
Additions 19,910
At 31 December 2015 89,258
At 1 January 2015 24,350
Charge for the year 22,272
At 31 December 2015 46,622
Net book value
At 31 December 2015 42,636
At 31 December 2014 44,998
4 Share capital Nominal 2015 2015 2014
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 100 100 100
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