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Company registration number: 16050073
Violette BJ Limited
Unaudited filleted financial statements
31 October 2025
Violette BJ Limited
Contents
Statement of financial position
Notes to the financial statements
Violette BJ Limited
Statement of financial position
31 October 2025

|  |  | 31/10/25 |  |  |  |  |  |
|  | Note | £ |  | £ |  |  |  |
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | 25,000 |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
|  |  |  |  | 25,000 |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 37,998 |  |  |  |  |  |
Cash at bank and in hand |  |  | 639,125 |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
|  |  | 677,123 |  |  |  |  |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 212,548) |  |  |  |  |  |
|  |  | _______ |  |  |  |  |  |
Net current assets |  |  |  |  | 464,575 |  |  |  |
|  |  |  |  | _______ |  |  |  |
Total assets less current liabilities |  |  |  |  | 489,575 |  |  |  |
|  |  |  |  | _______ |  |  |  |
Net assets |  |  |  |  | 489,575 |  |  |  |
|  |  |  |  | _______ |  |  |  |
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  | 1 |  |  |  |
Profit and loss account |  |  |  |  | 489,574 |  |  |  |
|  |  |  |  | _______ |  |  |  |
Shareholder funds |  |  |  |  | 489,575 |  |  |  |
|  |  |  |  | _______ |  |  |  |

For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 22 April 2026 , and are signed on behalf of the board by:
Ms Bianca Jagger
Director
Company registration number: 16050073
Violette BJ Limited
Notes to the financial statements
Period ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 384 Linthorpe Road, Middlesbrough, TS5 6HA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
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.
When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Image rights | - | 50 % | straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company 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.
Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1
5. Intangible assets

|  | Image rights | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 30 October 2024 | - | - |  |  |  |
| Additions | 50,000 | 50,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 October 2025 | 50,000 | 50,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 30 October 2024 | - | - |  |  |  |
| Charge for the period | 25,000 | 25,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 October 2025 | 25,000 | 25,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 October 2025 | 25,000 | 25,000 |  |  |  |
|  | _______ | _______ |  |  |  |

6. Debtors

|  |  | 31/10/25 |
|  |  | £ |
| Trade debtors |  | 37,998 |
|  |  | _______ |

7. Creditors: amounts falling due within one year

|  |  | 31/10/25 |
|  |  | £ |
| Trade creditors |  | 2,578 |
| Corporation tax |  | 204,858 |
| Other creditors |  | 5,112 |
|  |  | _______ |
|  |  | 212,548 |
|  |  | _______ |

8. Called up share capital
Issued, called up and fully paid

|  |  | 31/10/25 |  |  |  |  |  |
|  |  | No |  | £ |  |  |  |
| Ordinary shares of £ 1.00 each |  | 1 |  | 1 |  |  |  |
|  |  | _______ |  | _______ |  |  |  |

9. Directors advances, credits and guarantees
There were no directors advances, credits and guarantees during the period.