2022-11-012023-10-312023-10-31false12960541BLEU HAIR AND BEAUTY SALON LTD2024-02-29iso4217:GBPxbrli:pure129605412022-11-01129605412023-10-31129605412022-11-012023-10-31129605412021-11-01129605412022-10-31129605412021-11-012022-10-3112960541bus:SmallEntities2022-11-012023-10-3112960541bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3112960541bus:AbridgedAccounts2022-11-012023-10-3112960541bus:PrivateLimitedCompanyLtd2022-11-012023-10-3112960541core:WithinOneYear2023-10-3112960541core:AfterOneYear2023-10-3112960541core:WithinOneYear2022-10-3112960541core:AfterOneYear2022-10-3112960541core:ShareCapital2023-10-3112960541core:SharePremium2023-10-3112960541core:RevaluationReserve2023-10-3112960541core:OtherReservesSubtotal2023-10-3112960541core:RetainedEarningsAccumulatedLosses2023-10-3112960541core:ShareCapital2022-10-3112960541core:SharePremium2022-10-3112960541core:RevaluationReserve2022-10-3112960541core:OtherReservesSubtotal2022-10-3112960541core:RetainedEarningsAccumulatedLosses2022-10-3112960541core:LandBuildings2023-10-3112960541core:PlantMachinery2023-10-3112960541core:Vehicles2023-10-3112960541core:FurnitureFittings2023-10-3112960541core:OfficeEquipment2023-10-3112960541core:NetGoodwill2023-10-3112960541core:IntangibleAssetsOtherThanGoodwill2023-10-3112960541core:ListedExchangeTraded2023-10-3112960541core:UnlistedNon-exchangeTraded2023-10-3112960541core:LandBuildings2022-10-3112960541core:PlantMachinery2022-10-3112960541core:Vehicles2022-10-3112960541core:FurnitureFittings2022-10-3112960541core:OfficeEquipment2022-10-3112960541core:NetGoodwill2022-10-3112960541core:IntangibleAssetsOtherThanGoodwill2022-10-3112960541core:ListedExchangeTraded2022-10-3112960541core:UnlistedNon-exchangeTraded2022-10-3112960541core:LandBuildings2022-11-012023-10-3112960541core:PlantMachinery2022-11-012023-10-3112960541core:Vehicles2022-11-012023-10-3112960541core:FurnitureFittings2022-11-012023-10-3112960541core:OfficeEquipment2022-11-012023-10-3112960541core:NetGoodwill2022-11-012023-10-3112960541core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112960541core:ListedExchangeTraded2022-11-012023-10-3112960541core:UnlistedNon-exchangeTraded2022-11-012023-10-3112960541core:MoreThanFiveYears2022-11-012023-10-3112960541core:Non-currentFinancialInstruments2023-10-3112960541core:Non-currentFinancialInstruments2022-10-3112960541dpl:CostSales2022-11-012023-10-3112960541dpl:DistributionCosts2022-11-012023-10-3112960541core:LandBuildings2022-11-012023-10-3112960541core:PlantMachinery2022-11-012023-10-3112960541core:Vehicles2022-11-012023-10-3112960541core:FurnitureFittings2022-11-012023-10-3112960541core:OfficeEquipment2022-11-012023-10-3112960541dpl:AdministrativeExpenses2022-11-012023-10-3112960541core:NetGoodwill2022-11-012023-10-3112960541core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112960541dpl:GroupUndertakings2022-11-012023-10-3112960541dpl:ParticipatingInterests2022-11-012023-10-3112960541dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3112960541core:ListedExchangeTraded2022-11-012023-10-3112960541dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3112960541core:UnlistedNon-exchangeTraded2022-11-012023-10-3112960541dpl:CostSales2021-11-012022-10-3112960541dpl:DistributionCosts2021-11-012022-10-3112960541core:LandBuildings2021-11-012022-10-3112960541core:PlantMachinery2021-11-012022-10-3112960541core:Vehicles2021-11-012022-10-3112960541core:FurnitureFittings2021-11-012022-10-3112960541core:OfficeEquipment2021-11-012022-10-3112960541dpl:AdministrativeExpenses2021-11-012022-10-3112960541core:NetGoodwill2021-11-012022-10-3112960541core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3112960541dpl:GroupUndertakings2021-11-012022-10-3112960541dpl:ParticipatingInterests2021-11-012022-10-3112960541dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3112960541core:ListedExchangeTraded2021-11-012022-10-3112960541dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3112960541core:UnlistedNon-exchangeTraded2021-11-012022-10-3112960541core:NetGoodwill2023-10-3112960541core:IntangibleAssetsOtherThanGoodwill2023-10-3112960541core:LandBuildings2023-10-3112960541core:PlantMachinery2023-10-3112960541core:Vehicles2023-10-3112960541core:FurnitureFittings2023-10-3112960541core:OfficeEquipment2023-10-3112960541core:AfterOneYear2023-10-3112960541core:WithinOneYear2023-10-3112960541core:ListedExchangeTraded2023-10-3112960541core:UnlistedNon-exchangeTraded2023-10-3112960541core:ShareCapital2023-10-3112960541core:SharePremium2023-10-3112960541core:RevaluationReserve2023-10-3112960541core:OtherReservesSubtotal2023-10-3112960541core:RetainedEarningsAccumulatedLosses2023-10-3112960541core:NetGoodwill2022-10-3112960541core:IntangibleAssetsOtherThanGoodwill2022-10-3112960541core:LandBuildings2022-10-3112960541core:PlantMachinery2022-10-3112960541core:Vehicles2022-10-3112960541core:FurnitureFittings2022-10-3112960541core:OfficeEquipment2022-10-3112960541core:AfterOneYear2022-10-3112960541core:WithinOneYear2022-10-3112960541core:ListedExch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BLEU HAIR AND BEAUTY SALON LTD

Registered Number
12960541
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

BLEU HAIR AND BEAUTY SALON LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

BLAKE, Kelly Jane
WOODWARD, Kiaya Bleu

Registered Address

Unit 10, Homelands Commercial Centre Vale Road
Bishops Cleeve
Cheltenham
GL52 8PX

Registered Number

12960541 (England and Wales)
BLEU HAIR AND BEAUTY SALON LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,0228,872
2,0228,872
Current assets
Stocks45002,500
Debtors51,38219,043
Cash at bank and on hand2,0086,815
53,89028,358
Creditors amounts falling due within one year6(39,199)(55,123)
Net current assets (liabilities)14,691(26,765)
Total assets less current liabilities16,713(17,893)
Creditors amounts falling due after one year7(10,031)-
Net assets6,682(17,893)
Capital and reserves
Called up share capital100100
Profit and loss account6,582(17,993)
Shareholders' funds6,682(17,893)
The financial statements were approved and authorised for issue by the Board of Directors on 29 February 2024, and are signed on its behalf by:
BLAKE, Kelly Jane
Director
Registered Company No. 12960541
BLEU HAIR AND BEAUTY SALON LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Office Equipment5
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year415
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2222,508
Additions657
At 31 October 2323,165
Depreciation and impairment
At 01 November 2213,636
Charge for year7,507
At 31 October 2321,143
Net book value
At 31 October 232,022
At 31 October 228,872
4.Stocks

2023

2022

££
Raw materials and consumables5002,500
Total5002,500
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables3,220-
Amounts owed by associates and joint ventures / participating interests30,153-
Other debtors352-
Prepayments and accrued income17,65719,043
Total51,38219,043
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables5,8555,104
Taxation and social security5,3257,192
Other creditors27,56541,570
Accrued liabilities and deferred income4541,257
Total39,19955,123
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts10,031-
Total10,031-
8.Related party transactions
The balance owed from Tabu Wine and Cocktail Lounge Ltd, included in amounts owed by associates and joint ventures/ participating interests at the year end is £30,153. Tabu Wine and Cocktail Lounge Ltd is a limited company controlled by both the directors of Bleu Hair and Beauty Salon Ltd.