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Registered number: 11417968
BME Salon Limited
Financial Statements
For The Year Ended 30 June 2025
BME Salon Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
BME Salon Limited
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 11417968

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 452,584 |  | 457,278
|  |  | 452,584 |  | 457,278
CURRENT ASSETS
Stocks | 6 | 6,000 |  | 10,045 |
Debtors | 7 | 9,344 |  | 8,508 |
Cash at bank and in hand |  | 59,934 |  | 19,225 |
|  | 75,278 |  | 37,778 |
Creditors: Amounts Falling Due Within One Year | 8 | (127,957 ) |  | (114,229 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (52,679 ) |  | (76,451 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 399,905 |  | 380,827
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (289,654 ) |  | (294,460 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (44,733 ) |  | (34,958 )
NET ASSETS |  |  | 65,518 |  | 51,409
CAPITAL AND RESERVES
Called up share capital | 11 |  | 10 |  | 10
Income Statement |  |  | 65,508 |  | 51,399
SHAREHOLDERS' FUNDS |  |  | 65,518 |  | 51,409

Page 1
Page 2
BME Salon Limited
Statement of Financial Position (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr B Ebrahimi Director
12/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
BME Salon Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
BME Salon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11417968 . The registered office is 43 Lyppiatt Road, Bristol, BS5 9HW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are included at cost less accumulated amortisation.
2.4. Tangible Fixed Assets and Depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Leasehold | 2% Reducing balance
Plant & Machinery | 10% & 20% Straight line
Computer Equipment | 20% Straight line

2.5. Stocks and Work in Progress
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are recognised in the income statement when due.
Page 3
Page 4
BME Salon Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 4)
2 4
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 July 2024 | 2,184
As at 30 June 2025 | 2,184
Amortisation
As at 1 July 2024 | 2,184
As at 30 June 2025 | 2,184
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

Costs capitalised represent the development of a new website that went live in 2019 and is amortised over four years on a straight line basis.
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 July 2024 | 457,395 | 24,321 | 3,109 | 484,825
Additions | - | 6,842 | 708 | 7,550
As at 30 June 2025 | 457,395 | 31,163 | 3,817 | 492,375
Depreciation
As at 1 July 2024 | 15,651 | 9,890 | 2,006 | 27,547
Provided during the period | 8,835 | 2,775 | 634 | 12,244
As at 30 June 2025 | 24,486 | 12,665 | 2,640 | 39,791
Net Book Value
As at 30 June 2025 | 432,909 | 18,498 | 1,177 | 452,584
As at 1 July 2024 | 441,744 | 14,431 | 1,103 | 457,278

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 3,500 |  | 3,716
Finished goods | 2,500 |  | 6,329
| 6,000 |  | 10,045

Page 4
Page 5
BME Salon Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,593 |  | 4,566
Prepayments and accrued income | 3,751 |  | 3,859
Other debtors | - |  | 83
| 9,344 |  | 8,508

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,338 |  | 16,476
Bank loans and overdrafts | 4,806 |  | 4,470
Corporation tax | 24,776 |  | 8,649
Other taxes and social security | 11,058 |  | 8,517
Other creditors | 4,319 |  | 2,508
Accruals and deferred income | 5,731 |  | 1,375
Director's loan account | 66,929 |  | 72,234
| 127,957 |  | 114,229

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 289,654 |  | 294,460

10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 44,733 |  | 34,958

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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