B COUTURE LIMITED

Company Registration Number:
12825386 (England and Wales)

Unaudited statutory accounts for the year ended 29 June 2024

Period of accounts

Start date: 1 July 2023

End date: 29 June 2024

B COUTURE LIMITED

Contents of the Financial Statements

for the Period Ended 29 June 2024

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

B COUTURE LIMITED

Profit And Loss Account

for the Period Ended 29 June 2024

2024 2023


£

£
Turnover: 1,994,875 1,705,634
Cost of sales: ( 874,380 ) ( 651,010 )
Gross profit(or loss): 1,120,495 1,054,624
Distribution costs: ( 223,808 ) ( 203,637 )
Administrative expenses: ( 1,108,454 ) ( 931,816 )
Operating profit(or loss): (211,767) (80,829)
Profit(or loss) before tax: (211,767) (80,829)
Profit(or loss) for the financial year: (211,767) (80,829)

B COUTURE LIMITED

Balance sheet

As at 29 June 2024

Notes 2024 2023


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 14,952 26,031
Investments:   0 0
Total fixed assets: 14,952 26,031
Current assets
Stocks: 4 369,178 272,542
Debtors: 5 9,992 163,187
Cash at bank and in hand: 1,092 12,048
Investments:   0 0
Total current assets: 380,262 447,777
Creditors: amounts falling due within one year: 6 ( 1,114,774 ) ( 981,599 )
Net current assets (liabilities): (734,512) (533,822)
Total assets less current liabilities: (719,560) ( 507,791)
Total net assets (liabilities): (719,560) (507,791)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (719,561 ) (507,792 )
Total Shareholders' funds: ( 719,560 ) (507,791)

The notes form part of these financial statements

B COUTURE LIMITED

Balance sheet statements

For the year ending 29 June 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 3 March 2025
and signed on behalf of the board by:

Name: Gemma Louise Clawson
Status: Director

The notes form part of these financial statements

B COUTURE LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue Recognition: Turnover is recognised at fair value, net of VAT and other sales-related taxes. -Discounts and Rebates: Revenue is adjusted for: Discounts Volume rebates Settlement discounts -Deferred Cash Flows: When cash flows are deferred, the fair value is determined as the present value (PV) of future receipts. The difference between the fair value and the nominal amount received is recognised as interest income over time. -Transfer of Risk and Ownership: Revenue is recognised when: Risk and reward associated with ownership of the goods is transferred to the buyer. The amount of revenue can be measured reliably.

    Tangible fixed assets depreciation policy

    Tangible Fixed Asset are initially measured at cost and subsequently measured at cost or valuation, net of depreciation or impairment loss Depreciation is recognised so as to write off the cost or valuation less residual value over the useful life. Plant and equipment - 20% straight line

B COUTURE LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 5 5

B COUTURE LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2023 38,232 38,232
Additions
Disposals
Revaluations
Transfers
At 29 June 2024 38,232 38,232
Depreciation
At 1 July 2023 12,201 12,201
Charge for year 11,079 11,079
On disposals
Other adjustments
At 29 June 2024 23,280 23,280
Net book value
At 29 June 2024 14,952 14,952
At 30 June 2023 26,031 26,031

B COUTURE LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2024

4. Stocks

2024 2023
£ £
Stocks 369,178 272,542
Payments on account 0 0
Total 369,178 272,542

B COUTURE LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2024

5. Debtors

2024 2023
£ £
Trade debtors 9,992 163,187
Total 9,992 163,187

B COUTURE LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2024

6. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 1,114,774 981,599
Total 1,114,774 981,599