REGISTERED NUMBER: 09919259 (England and Wales)

Unaudited Financial Statements

for the period

31st December 2023 to 29th December 2024

for

BLUSH & BLOW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs B J O'Keeffe

SECRETARY:

REGISTERED OFFICE:

197 New Kings Road

London

SW6 4SR

REGISTERED NUMBER:

09919259 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Tangible assets

4

51,807

68,452

CURRENT ASSETS

Stocks

22,043

19,984

Debtors

5

134,623

138,904

Cash at bank and in hand

690

54,272

157,356

213,160

CREDITORS

Amounts falling due within one year

6

588,781

469,719

NET CURRENT LIABILITIES

(431,425

)

(256,559

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(379,618

)

(188,107

)

CREDITORS

Amounts falling due after more than one year

7

(395,092

)

(433,229

)

PROVISIONS FOR LIABILITIES

-

(25,376

)

NET LIABILITIES

(774,710

)

(646,712

)

CAPITAL AND RESERVES

Called up share capital

660,100

660,100

Retained earnings

(1,434,810

)

(1,306,812

)

(774,710

)

(646,712

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29th December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29th December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 18th December 2025 and were signed by:

Mrs B J O'Keeffe - Director

1.	STATUTORY INFORMATION

Blush & Blow Limited 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.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2023 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 31st December 2023

228,890

144,266

373,156

Additions

-

624

624

At 29th December 2024

228,890

144,890

373,780

DEPRECIATION

At 31st December 2023

228,890

75,814

304,704

Charge for period

-

17,269

17,269

At 29th December 2024

228,890

93,083

321,973

NET BOOK VALUE

At 29th December 2024

-

51,807

51,807

At 30th December 2023

-

68,452

68,452

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29/12/24

30/12/23

£

£

Other debtors

117,584

122,654

Prepayments

17,039

16,250

134,623

138,904

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29/12/24

30/12/23

£

£

Bank loans and overdrafts

10,401

10,000

Trade creditors

15,205

9,826

Social security and other taxes

230,726

158,162

VAT

249,046

137,331

Other creditors

59,644

32,161

Directors' current accounts

17,040

114,335

Accrued expenses

6,719

7,904

588,781

469,719

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29/12/24

30/12/23

£

£

Bank loans - 1-2 years

10,000

10,000

Bank loans - 2-5 years

-

5,834

Other loans - 2-5 years

385,092

417,395

395,092

433,229

The other loans are in respect of amounts lent by a connected investor and a loan agreement is in place setting out that no further repayments will be required in the foreseeable future.