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Registered number: 08210874
Blush Dance Limited
Unaudited Financial Statements
For the Period 1 October 2023 to 31 March 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Blush Dance Limited for the period 1 October 2023 to 31 March 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blush Dance Limited which comprise the Profit and Loss Account, 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Blush Dance Limited , as a body, in accordance with the terms of our engagement letter dated 26 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Blush Dance Limited and state those matters that we have agreed to state to the director of Blush Dance Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blush Dance Limited and its director as a body for our work or for this report.
It is your duty to ensure that Blush Dance Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Blush Dance Limited . You consider that Blush Dance Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Blush Dance 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 financial statements.
Signed
29th August 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 08210874
31 March 2024 30 September 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 44,956 16,535
44,956 16,535
CURRENT ASSETS
Debtors 6 2,425 1,030
Cash at bank and in hand 69,555 131,134
71,980 132,164
Creditors: Amounts Falling Due Within One Year 7 (73,102 ) (84,381 )
NET CURRENT ASSETS (LIABILITIES) (1,122 ) 47,783
TOTAL ASSETS LESS CURRENT LIABILITIES 43,834 64,318
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,995 ) (3,260 )
NET ASSETS 34,839 61,058
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 34,838 61,057
SHAREHOLDERS' FUNDS 34,839 61,058
Page 2
Page 3
For the period ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Rebecca Campey
Director
29th August 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Blush Dance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08210874 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
The principal place of trade for the year was Broadstone Mill, Unit UG56, Broadstone Road, Reddish, Stockport, SK5 7DL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is now carried foraward at nil net value as it has been fully amortised. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 15% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 15% Reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 2)
1 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 108,068
As at 31 March 2024 108,068
Amortisation
As at 1 October 2023 108,068
As at 31 March 2024 108,068
Net Book Value
As at 31 March 2024 -
As at 1 October 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 35,424 - - 5,662 41,086
Additions - 31,629 899 - 32,528
As at 31 March 2024 35,424 31,629 899 5,662 73,614
Depreciation
As at 1 October 2023 20,436 - - 4,115 24,551
Provided during the period 1,124 2,816 51 116 4,107
As at 31 March 2024 21,560 2,816 51 4,231 28,658
Net Book Value
As at 31 March 2024 13,864 28,813 848 1,431 44,956
As at 1 October 2023 14,988 - - 1,547 16,535
6. Debtors
31 March 2024 30 September 2023
as restated
£ £
Due within one year
Trade debtors 376 -
Other debtors 2,049 1,030
2,425 1,030
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
31 March 2024 30 September 2023
as restated
£ £
Trade creditors - 3,499
Other creditors 73,102 77,829
Taxation and social security - 3,053
73,102 84,381
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 October 2023 3,260 3,260
Additions 5,735 5,735
Balance at 31 March 2024 8,995 8,995
9. Share Capital
31 March 2024 30 September 2023
as restated
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1 each 1 1
10. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 6