Company registration number 05062220 (England and Wales)
BLUSH HAIRDRESSING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BLUSH HAIRDRESSING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
BLUSH HAIRDRESSING LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
38,077
42,071
Current assets
Stocks
2,876
2,716
Debtors
4
199,703
40,544
Cash at bank and in hand
17,164
33,837
219,743
77,097
Creditors: amounts falling due within one year
5
(142,228)
(89,840)
Net current assets/(liabilities)
77,515
(12,743)
Total assets less current liabilities
115,592
29,328
Creditors: amounts falling due after more than one year
6
(115,198)
(27,905)
Net assets
394
1,423
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
294
1,323
Total equity
394
1,423

The notes on pages 3 to 7 form part of these financial statements.

BLUSH HAIRDRESSING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 October 2025 and are signed on its behalf by:
Ms Rachel Barrett
Director
Company registration number 05062220 (England and Wales)
BLUSH HAIRDRESSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Blush Hairdressing Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2d Building 1, Eastern Business Park, St Mellons, Cardiff, CF3 5EA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Property improvements
25% - Reducing Balance
Plant and equipment
25% - Reducing Balance
Fixtures and fittings
25% - Reducing Balance
Computers
33% - Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

BLUSH HAIRDRESSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

BLUSH HAIRDRESSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.12
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

BLUSH HAIRDRESSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
19
19
3
Tangible fixed assets
Property improvements
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 April 2024
57,847
38,210
203,208
9,070
308,335
Additions
-
0
-
0
2,889
-
0
2,889
At 31 March 2025
57,847
38,210
206,097
9,070
311,224
Depreciation and impairment
At 1 April 2024
37,638
36,273
183,283
9,070
266,264
Depreciation charged in the year
1,157
484
5,242
-
0
6,883
At 31 March 2025
38,795
36,757
188,525
9,070
273,147
Carrying amount
At 31 March 2025
19,052
1,453
17,572
-
0
38,077
At 31 March 2024
20,210
1,937
19,925
-
42,071
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
199,703
40,544
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
39,685
4,885
Trade creditors
6,086
12,249
Corporation tax
64,082
41,689
Other taxation and social security
20,303
19,533
Other creditors
12,072
11,484
142,228
89,840
BLUSH HAIRDRESSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
115,198
27,905
7
Ultimate Controlling Party

The company's ultimate controlling party is Ms R Barrett by virtue of owning 100% share capital in issue.

2025-03-31 2024-04-01 false false false 14 October 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Ms Victoria Thomas Ms Rachel Barrett 05062220 2024-04-01 2025-03-31 05062220 2025-03-31 05062220 2024-03-31 05062220 core:LeaseholdImprovements 2025-03-31 05062220 core:PlantMachinery 2025-03-31 05062220 core:FurnitureFittings 2025-03-31 05062220 core:ComputerEquipment 2025-03-31 05062220 core:LeaseholdImprovements 2024-03-31 05062220 core:PlantMachinery 2024-03-31 05062220 core:FurnitureFittings 2024-03-31 05062220 core:WithinOneYear 2025-03-31 05062220 core:WithinOneYear 2024-03-31 05062220 core:AfterOneYear 2025-03-31 05062220 core:AfterOneYear 2024-03-31 05062220 core:CurrentFinancialInstruments 2025-03-31 05062220 core:CurrentFinancialInstruments 2024-03-31 05062220 core:ShareCapital 2025-03-31 05062220 core:ShareCapital 2024-03-31 05062220 core:RetainedEarningsAccumulatedLosses 2025-03-31 05062220 core:RetainedEarningsAccumulatedLosses 2024-03-31 05062220 bus:Director2 2024-04-01 2025-03-31 05062220 core:LeaseholdImprovements 2024-04-01 2025-03-31 05062220 core:PlantMachinery 2024-04-01 2025-03-31 05062220 core:FurnitureFittings 2024-04-01 2025-03-31 05062220 core:ComputerEquipment 2024-04-01 2025-03-31 05062220 2023-04-01 2024-03-31 05062220 core:LeaseholdImprovements 2024-03-31 05062220 core:PlantMachinery 2024-03-31 05062220 core:FurnitureFittings 2024-03-31 05062220 core:ComputerEquipment 2024-03-31 05062220 2024-03-31 05062220 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05062220 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 05062220 core:Non-currentFinancialInstruments 2025-03-31 05062220 core:Non-currentFinancialInstruments 2024-03-31 05062220 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05062220 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05062220 bus:FRS102 2024-04-01 2025-03-31 05062220 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05062220 bus:Director1 2024-04-01 2025-03-31 05062220 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP