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Registered number: 14759759
Buff Browz Group Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Buff Browz Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Buff Browz Group Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14759759

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,665 |  | 4,288
Tangible Assets | 5 |  | 23,060 |  | 3,737
|  |  | 27,725 |  | 8,025
CURRENT ASSETS
Stocks | 6 | 1,243,735 |  | 449,336 |
Debtors | 7 | 636,232 |  | 101,040 |
Cash at bank and in hand |  | 123,147 |  | 110,507 |
|  | 2,003,114 |  | 660,883 |
Creditors: Amounts Falling Due Within One Year | 8 | (995,615 ) |  | (587,402 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,007,499 |  | 73,481
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,035,224 |  | 81,506
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,300 ) |  | (800 )
NET ASSETS |  |  | 1,029,924 |  | 80,706
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,029,824 |  | 80,606
SHAREHOLDERS' FUNDS |  |  | 1,029,924 |  | 80,706

Page 1
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Buff Browz Group Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board

Mr H Dalton Director
03/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
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Buff Browz Group Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Buff Browz Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14759759 . The registered office is Unit 7 Edenbridge Trade Centre, Hever Road, Edenbridge, Kent, TN8 5EA.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
After reviewing the company’s forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are initially recognised at cost, including any directly attributable acquistion costs.
Subsequent to initial recognition, other intangible assets are measured using the revaluation model, provided that fair value can be measured reliably by reference to an active market.
Under the revaluation model, other intangible assets are carried at fair value at the reporting date less any subsequent accumulated amortisation (if applicable) and accumulated impairment losses. Revaluations are performed at each reporting date to ensure that the carrying amount does not differ materially from fair value.
2.5. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual Property intangible are stated at cost less accumulated amortisation. Amortisation is calculated, using the straight line method, to allocate the depreciable amount of the assets over their estimated useful lives, which is 10 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% straight line
Plant & Machinery | 25% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.7. Stocks and Work in Progress
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. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
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Buff Browz Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.8. Financial Instruments
The company has elected to apply the provisionf of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS 102 to all of its financial instruments.
Basic financial assets
Basic financial assets, including other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.
Basic financial liabilities
Basic financial liabilities, including trade and other payables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.9. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.10. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.11. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.12. Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 3)
7 3
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Buff Browz Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Other | Intellectual Property | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2025 | 4,288 | - | 4,288
Additions | 49,671 | 4,785 | 54,456
Disposals | (53,959 ) | - | (53,959 )
As at 31 March 2026 | - | 4,785 | 4,785
Amortisation
As at 1 April 2025 | - | - | -
Provided during the period | - | 120 | 120
As at 31 March 2026 | - | 120 | 120
Net Book Value
As at 31 March 2026 | - | 4,665 | 4,665
As at 1 April 2025 | 4,288 | - | 4,288

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | - | 487 | 2,082 | 1,660 | 4,229
Additions | 2,010 | - | 1,545 | 18,647 | 22,202
As at 31 March 2026 | 2,010 | 487 | 3,627 | 20,307 | 26,431
Depreciation
As at 1 April 2025 | - | 31 | 204 | 257 | 492
Provided during the period | 34 | 121 | 687 | 2,037 | 2,879
As at 31 March 2026 | 34 | 152 | 891 | 2,294 | 3,371
Net Book Value
As at 31 March 2026 | 1,976 | 335 | 2,736 | 18,013 | 23,060
As at 1 April 2025 | - | 456 | 1,878 | 1,403 | 3,737

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 1,243,735 |  | 449,336

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Buff Browz Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 174,180 |  | -
Prepayments and accrued income | 26,225 |  | 186
Other debtors | 312,479 |  | 49,972
Amounts owed by group undertakings | 123,348 |  | 50,882
| 636,232 |  | 101,040

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 463,078 |  | 177,295
Other loans | 30,434 |  | -
Amounts owed to participating interests | - |  | 10,000
Other creditors | 84,242 |  | 325,677
Taxation and social security | 417,861 |  | 74,430
| 995,615 |  | 587,402

9. Secured Creditors
Included within cash at bank is a overdraft balance of £203,382 (2025: £nil) with National Westminster Bank PLC. This is secured on the assets of the company by a fixed and floating charge.
10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Related Party Transactions
At the period end, the company owes £42,841 (2025 - £324,832) to Cosmedic Supplies Limited, a fellow group company. No interest is incurred and it is treated as repayable on demand.
At the period end, the company owes £nil (2025 - £10,000) to Dalton Corp Limited, the parent company. No interest is incurred and it is treated as repayable on demand.
At the period end, the company is owed £nil (2025 - £18,000) from GGCosmetics Training Limited, a connected company. No interest is incurred and it is treated as repayable on demand.
At the period end, the company is owed £123,348 (2025 - £45,805) from Buff Group B.V, a fellow group company. No interest is incurred and it is treated as repayable on demand.
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