REGISTERED NUMBER: 11956354 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Belle Brummell Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

N R Fisher

C P Fisher

Registered office:

7 Waterloo Street

Hove

BN3 1AQ

Registered number:

11956354 (England and Wales)

Accountants:

Wilson Sandford Limited

Chartered accountants

85 Church Road

Hove

East Sussex

BN3 2BB

Fixed assets

Intangible assets

4

4,079

4,639

Tangible assets

5

4,541

5,852

8,620

10,491

Current assets

Stocks

29,300

36,000

Debtors

6

176

1,888

Cash at bank

2,074

7,380

31,550

45,268

Creditors: amounts falling due within one year

7

125,921

109,457

Net current liabilities

(94,371

)

(64,189

)

Total assets less current liabilities

(85,751

)

(53,698

)

Creditors: amounts falling due after more than one year

8

200,000

200,000

Net liabilities

(285,751

)

(253,698

)

Capital and reserves

Called up share capital

9

100

100

Retained earnings

(285,851

)

(253,798

)

Shareholders' funds

(285,751

)

(253,698

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

N R Fisher - Director

1.	Statutory information

Belle Brummell 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.

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

Goods and Services

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.This is usually on dispatch of the goods.

Rendering of services

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Fixtures and fittings - 15% reducing balance

Computer equipment - 25% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Stock is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3.	Employees and directors

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

4.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 May 2024

and 30 April 2025

5,603

Amortisation

At 1 May 2024

964

Charge for year

560

At 30 April 2025

1,524

Net book value

At 30 April 2025

4,079

At 30 April 2024

4,639

5.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 May 2024

and 30 April 2025

7,965

2,559

10,524

Depreciation

At 1 May 2024

3,485

1,187

4,672

Charge for year

672

639

1,311

At 30 April 2025

4,157

1,826

5,983

Net book value

At 30 April 2025

3,808

733

4,541

At 30 April 2024

4,480

1,372

5,852

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

176

1,888

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

128

Other creditors

125,921

109,329

125,921

109,457

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

200,000

200,000

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	Related party disclosures

Creditors include £324,272 (2024: £307,760) owed to the directors.