Blend Hair Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13232495 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2024 TO 28 AUGUST 2025

FOR

BLEND HAIR LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

-

497

Current assets

Stocks

-

109,029

Debtors

5

43,501

60,351

Cash at bank

-

13,203

43,501

182,583

Creditors

Amounts falling due within one year

6

35,722

94,358

Net current assets

7,779

88,225

Total assets less current liabilities

7,779

88,722

Capital and reserves

Called up share capital

7

128

Share premium

119,972

Retained earnings

(112,321

)

(31,378

)

Shareholders' funds

7,779

88,722

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 August 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

Mr C J Stelfox - Director

1.	Statutory information

Blend Hair Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13232495. The registered office address is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JHS and the business address is 20B Bushmead Drive, Ringwood, Dorset, BH24 2HU.

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 represents amounts receivable from the retail of hair products.

Tangible fixed assets

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

Computer equipment - 33% on cost

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 taxation

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the period was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 March 2024

2,245

Disposals

(2,245

)

At 28 August 2025

-

Depreciation

At 1 March 2024

1,748

Eliminated on disposal

(1,748

)

At 28 August 2025

-

Net book value

At 28 August 2025

-

At 29 February 2024

497

5.

Debtors: amounts falling due within one year

2025

2024

£

Trade debtors

14,904

1,575

Other debtors

28,597

39,363

Directors' current accounts

-

17,395

Called up share capital not paid

-

100

Prepayments and accrued income

-

1,918

43,501

60,351

6.

Creditors: amounts falling due within one year

2025

2024

£

Bank loans and overdrafts

4,678

-

Other loans

-

4,501

Trade creditors

2,640

69,413

VAT

20,721

17,819

Directors' current accounts

4,933

-

Accruals and deferred income

2,750

2,625

35,722

94,358

7.	Called up share capital

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

128

Ordinary

£1

128

8.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the period ended 28 August 2025 and the year ended 29 February 2024:

2025

2024

£

Mr C J Stelfox

Balance outstanding at start of period

17,395

36,257

Amounts advanced

-

90,034

Amounts repaid

(17,395

)

(108,896

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

-

17,395

9.	Ultimate controlling party

The company is controlled by Mr P Singh Sandhu by virtue of his 78% ownership of the issued share capital.