2023-08-012024-07-312024-07-31false12755107BLUSH AND BLOOM LIMITED2025-04-28falseiso4217:GBPxbrli:pure127551072023-08-01127551072024-07-31127551072023-08-012024-07-31127551072022-08-01127551072023-07-31127551072022-08-012023-07-3112755107bus:SmallEntities2023-08-012024-07-3112755107bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3112755107bus:AbridgedAccounts2023-08-012024-07-3112755107bus:PrivateLimitedCompanyLtd2023-08-012024-07-3112755107core:WithinOneYear2024-07-3112755107core:AfterOneYear2024-07-3112755107core:WithinOneYear2023-07-3112755107core:AfterOneYear2023-07-3112755107core:ShareCapital2024-07-3112755107core:SharePremium2024-07-3112755107core:RevaluationReserve2024-07-3112755107core:OtherReservesSubtotal2024-07-3112755107core:RetainedEarningsAccumulatedLosses2024-07-3112755107core:ShareCapital2023-07-3112755107core:SharePremium2023-07-3112755107core:RevaluationReserve2023-07-3112755107core:OtherReservesSubtotal2023-07-3112755107core:RetainedEarningsAccumulatedLosses2023-07-3112755107core:LandBuildings2024-07-3112755107core:PlantMachinery2024-07-3112755107core:Vehicles2024-07-3112755107core:FurnitureFittings2024-07-3112755107core:OfficeEquipment2024-07-3112755107core:NetGoodwill2024-07-3112755107core:IntangibleAssetsOtherThanGoodwill2024-07-3112755107core:ListedExchangeTraded2024-07-3112755107core:UnlistedNon-exchangeTraded2024-07-3112755107core:LandBuildings2023-07-3112755107core:PlantMachinery2023-07-3112755107core:Vehicles2023-07-3112755107core:FurnitureFittings2023-07-3112755107core:OfficeEquipment2023-07-3112755107core:NetGoodwill2023-07-3112755107core:IntangibleAssetsOtherThanGoodwill2023-07-3112755107core:ListedExchangeTraded2023-07-3112755107core:UnlistedNon-exchangeTraded2023-07-3112755107core:LandBuildings2023-08-012024-07-3112755107core:PlantMachinery2023-08-012024-07-3112755107core:Vehicles2023-08-012024-07-3112755107core:FurnitureFittings2023-08-012024-07-3112755107core:OfficeEquipment2023-08-012024-07-3112755107core:NetGoodwill2023-08-012024-07-3112755107core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112755107core:ListedExchangeTraded2023-08-012024-07-3112755107core:UnlistedNon-exchangeTraded2023-08-012024-07-3112755107core:MoreThanFiveYears2023-08-012024-07-3112755107core:Non-currentFinancialInstruments2024-07-3112755107core:Non-currentFinancialInstruments2023-07-3112755107dpl:CostSales2023-08-012024-07-3112755107dpl:DistributionCosts2023-08-012024-07-3112755107core:LandBuildings2023-08-012024-07-3112755107core:PlantMachinery2023-08-012024-07-3112755107core:Vehicles2023-08-012024-07-3112755107core:FurnitureFittings2023-08-012024-07-3112755107core:OfficeEquipment2023-08-012024-07-3112755107dpl:AdministrativeExpenses2023-08-012024-07-3112755107core:NetGoodwill2023-08-012024-07-3112755107core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112755107dpl:GroupUndertakings2023-08-012024-07-3112755107dpl:ParticipatingInterests2023-08-012024-07-3112755107dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3112755107core:ListedExchangeTraded2023-08-012024-07-3112755107dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3112755107core:UnlistedNon-exchangeTraded2023-08-012024-07-3112755107dpl:CostSales2022-08-012023-07-3112755107dpl:DistributionCosts2022-08-012023-07-3112755107core:LandBuildings2022-08-012023-07-3112755107core:PlantMachinery2022-08-012023-07-3112755107core:Vehicles2022-08-012023-07-3112755107core:FurnitureFittings2022-08-012023-07-3112755107core:OfficeEquipment2022-08-012023-07-3112755107dpl:AdministrativeExpenses2022-08-012023-07-3112755107core:NetGoodwill2022-08-012023-07-3112755107core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112755107dpl:GroupUndertakings2022-08-012023-07-3112755107dpl:ParticipatingInterests2022-08-012023-07-3112755107dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112755107core:ListedExchangeTraded2022-08-012023-07-3112755107dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112755107core:UnlistedNon-exchangeTraded2022-08-012023-07-3112755107core:NetGoodwill2024-07-3112755107core:IntangibleAssetsOtherThanGoodwill2024-07-3112755107core:LandBuildings2024-07-3112755107core:PlantMachinery2024-07-3112755107core:Vehicles2024-07-3112755107core:FurnitureFittings2024-07-3112755107core:OfficeEquipment2024-07-3112755107core:AfterOneYear2024-07-3112755107core:WithinOneYear2024-07-3112755107core:ListedExchangeTraded2024-07-3112755107core:UnlistedNon-exchangeTraded2024-07-3112755107core:ShareCapital2024-07-3112755107core:SharePremium2024-07-3112755107core:RevaluationReserve2024-07-3112755107core:OtherReservesSubtotal2024-07-3112755107core:RetainedEarningsAccumulatedLosses2024-07-3112755107core:NetGoodwill2023-07-3112755107core:IntangibleAssetsOtherThanGoodwill2023-07-3112755107core:LandBuildings2023-07-3112755107core:PlantMachinery2023-07-3112755107core:Vehicles2023-07-3112755107core:FurnitureFittings2023-07-3112755107core:OfficeEquipment2023-07-3112755107core:AfterOneYear2023-07-3112755107core:WithinOneYear2023-07-3112755107core:ListedExchangeTraded2023-07-3112755107core:UnlistedNon-exchangeTraded2023-07-3112755107core:ShareCapital2023-07-3112755107core:SharePremium2023-07-3112755107core:RevaluationReserve2023-07-3112755107core:OtherReservesSubtotal2023-07-3112755107core:RetainedEarningsAccumulatedLosses2023-07-3112755107core:NetGoodwill2022-08-0112755107core:IntangibleAssetsOtherThanGoodwill2022-08-0112755107core:LandBuildings2022-08-0112755107core:PlantMachinery2022-08-0112755107core:Vehicles2022-08-0112755107core:FurnitureFittings2022-08-0112755107core:OfficeEquipment2022-08-0112755107core:AfterOneYear2022-08-0112755107core:WithinOneYear2022-08-0112755107core:ListedExchangeTraded2022-08-0112755107core:UnlistedNon-exchangeTraded2022-08-0112755107core:ShareCapital2022-08-0112755107core:SharePremium2022-08-0112755107core:RevaluationReserve2022-08-0112755107core:OtherReservesSubtotal2022-08-0112755107core:RetainedEarningsAccumulatedLosses2022-08-0112755107core:AfterOneYear2023-08-012024-07-3112755107core:WithinOneYear2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3112755107core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3112755107core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3112755107core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3112755107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3112755107core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3112755107core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3112755107core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3112755107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3112755107core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3112755107core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3112755107core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3112755107core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3112755107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3112755107core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3112755107core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3112755107core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3112755107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3112755107core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3112755107bus:Director12023-08-012024-07-3112755107bus:Director22023-08-012024-07-31127551071bus:Director22023-08-01127551071bus:Director22023-08-012024-07-31127551071bus:Director22024-07-31127551072023-08-01127551072023-08-012024-07-31127551072024-07-31

BLUSH AND BLOOM LIMITED

Registered Number
12755107
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

BLUSH AND BLOOM LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

FIRTH, Susan Elizabeth
SKADE, Danielle Elizabeth

Registered Address

2 Peregrine Square
Brayton
Selby
YO8 9SG

Registered Number

12755107 (England and Wales)
BLUSH AND BLOOM LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks39,7868,811
Debtors4650766
Cash at bank and on hand6,26816,906
16,70426,483
Creditors amounts falling due within one year5(13,007)(22,304)
Net current assets (liabilities)3,6974,179
Total assets less current liabilities3,6974,179
Net assets3,6974,179
Capital and reserves
Called up share capital11
Profit and loss account3,6964,178
Shareholders' funds3,6974,179
The financial statements were approved and authorised for issue by the Board of Directors on 28 April 2025, and are signed on its behalf by:
SKADE, Danielle Elizabeth
Director
Registered Company No. 12755107
BLUSH AND BLOOM LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year11
3.Stocks

2024

2023

££
Other stocks9,7868,811
Total9,7868,811
4.Debtors: amounts due within one year

2024

2023

££
Other debtors650650
Prepayments and accrued income-116
Total650766
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3942,339
Taxation and social security2,2333,334
Other creditors4,6428,715
Accrued liabilities and deferred income5,7387,916
Total13,00722,304
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
SKADE, Danielle Elizabeth(8,715)28,65524,582(4,642)
(8,715)28,65524,582(4,642)