Registration number: SC799089

Brow House Permanent Cosmetics Ltd

(Registration number: SC799089)

Balance Sheet as at 28 February 2025

	Note	2025 £
Fixed assets
Tangible assets	3	287
Current assets
Debtors	4	3,308
Cash at bank and in hand		3,077
		6,385
Creditors: Amounts falling due within one year	5	(6,464)
Net current liabilities		(79)
Net assets		208
Capital and reserves
Called up share capital		100
Retained earnings		108
Shareholders' funds		208

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 1 October 2025
 

.........................................

A Crighton

Director

Brow House Permanent Cosmetics Ltd

Notes to the Unaudited Financial Statements for the Period from 14 February 2024 to 28 February 2025

1	Accounting policies

Statutory information

Brow House Permanent Cosmetics Ltd is a private company, limited by shares, domiciled in England and Wales, company number SC799089. The registered office is at 13b William Street, Greenock, PA15 1BT.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Brow House Permanent Cosmetics Ltd

Notes to the Unaudited Financial Statements for the Period from 14 February 2024 to 28 February 2025 (continued)

1	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Straight Line

2	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Brow House Permanent Cosmetics Ltd

Notes to the Unaudited Financial Statements for the Period from 14 February 2024 to 28 February 2025 (continued)

3	Tangible assets

	Office equipment £	Total £
Cost
Additions	300	300
At 28 February 2025	300	300
Depreciation
Charge for the period	13	13
At 28 February 2025	13	13
Carrying amount
At 28 February 2025	287	287

4

Debtors

	2025 £
Prepayments	29
Other debtors	3,279
	3,308

5

Creditors

Creditors: amounts falling due within one year

	2025 £
Taxation and social security	5,324
Accruals and deferred income	1,140
	6,464