REGISTERED NUMBER: 04400384 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Band Boutique Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C POWELL

Mrs L Powell

REGISTERED OFFICE:

130 Bournemouth Road

Chandler's Ford

Hampshire

SO53 3AL

REGISTERED NUMBER:

04400384 (England and Wales)

ACCOUNTANTS:

CBM Accountants Limited

130 Bournemouth Road

Chandler's Ford

Eastleigh

Hampshire

SO53 3AL

FIXED ASSETS

Tangible assets

4

1,896

2,538

Investment property

5

190,000

190,000

191,896

192,538

CURRENT ASSETS

Debtors

6

547

547

Cash at bank

49,988

57,249

50,535

57,796

CREDITORS

Amounts falling due within one year

7

4,396

10,300

NET CURRENT ASSETS

46,139

47,496

TOTAL ASSETS LESS CURRENT LIABILITIES

238,035

240,034

PROVISIONS FOR LIABILITIES

6,242

6,484

NET ASSETS

231,793

233,550

CAPITAL AND RESERVES

Called up share capital

2

2

Other reserves

30,958

30,958

Retained earnings

200,833

202,590

SHAREHOLDERS' FUNDS

231,793

233,550

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2025 and were signed on its behalf by:

C POWELL - Director

1.	STATUTORY INFORMATION

The Band Boutique Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33.33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

910

7,116

10,500

1,199

19,725

DEPRECIATION

At 1 April 2024

397

6,068

10,500

222

17,187

Charge for year

86

157

-

399

642

At 31 March 2025

483

6,225

10,500

621

17,829

NET BOOK VALUE

At 31 March 2025

427

891

-

578

1,896

At 31 March 2024

513

1,048

-

977

2,538

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

190,000

NET BOOK VALUE

At 31 March 2025

190,000

At 31 March 2024

190,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

30,958

Cost

159,042

190,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

547

547

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

2,367

4,321

Social security and other taxes

1

1

Net wages

-

1,516

Other creditors

1,883

2,468

Directors' current accounts

-

405

Accruals and deferred income

145

1,589

4,396

10,300