REGISTERED NUMBER: 09132758 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

BOUTIQUE WHITENING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr P S Sehmi

REGISTERED OFFICE:

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

REGISTERED NUMBER:

09132758 (England and Wales)

ACCOUNTANTS:

Cresswells

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

FIXED ASSETS

Intangible assets

4

21,939

27,423

Tangible assets

5

125,619

133,080

Investments

6

20,000

20,000

Investment property

7

1,383,401

1,383,401

1,550,959

1,563,904

CURRENT ASSETS

Stocks

624,000

500,000

Debtors

8

7,472,778

4,760,083

Cash at bank

1,913,480

2,567,303

10,010,258

7,827,386

CREDITORS

Amounts falling due within one year

9

3,458,600

2,774,864

NET CURRENT ASSETS

6,551,658

5,052,522

TOTAL ASSETS LESS CURRENT LIABILITIES

8,102,617

6,616,426

CREDITORS

Amounts falling due after more than one year

10

(779,260

)

(1,000,649

)

PROVISIONS FOR LIABILITIES

(35,202

)

(38,438

)

NET ASSETS

7,288,155

5,577,339

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,288,055

5,577,239

SHAREHOLDERS' FUNDS

7,288,155

5,577,339

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

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

The director acknowledges his 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 31st December 2025 and were signed by:

Dr P S Sehmi - Director

1.	STATUTORY INFORMATION

Boutique Whitening 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of seven years.

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 etc

-

25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at 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.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 14 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st April 2024

and 31st March 2025

38,391

AMORTISATION

At 1st April 2024

10,968

Charge for year

5,484

At 31st March 2025

16,452

NET BOOK VALUE

At 31st March 2025

21,939

At 31st March 2024

27,423

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

6,750

194,386

201,136

Additions

-

24,944

24,944

At 31st March 2025

6,750

219,330

226,080

DEPRECIATION

At 1st April 2024

-

68,056

68,056

Charge for year

-

32,405

32,405

At 31st March 2025

-

100,461

100,461

NET BOOK VALUE

At 31st March 2025

6,750

118,869

125,619

At 31st March 2024

6,750

126,330

133,080

6.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1st April 2024

and 31st March 2025

20,000

NET BOOK VALUE

At 31st March 2025

20,000

At 31st March 2024

20,000

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

and 31st March 2025

1,383,401

NET BOOK VALUE

At 31st March 2025

1,383,401

At 31st March 2024

1,383,401

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,012,534

866,930

Amounts owed by group undertakings

4,503,101

2,178,559

Other debtors

1,957,143

1,714,594

7,472,778

4,760,083

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

125,140

16,882

Hire purchase contracts

-

26,755

Trade creditors

660,249

380,961

Taxation and social security

1,271,169

879,716

Other creditors

1,402,042

1,470,550

3,458,600

2,774,864

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

779,260

1,000,649