Company registration number 08009081 (England and Wales)
BAT FOR LASHES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BAT FOR LASHES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BAT FOR LASHES LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
3,419
4,559
Current assets
Debtors
4
6,023
21,871
Cash at bank and in hand
6,876
10,419
12,899
32,290
Creditors: amounts falling due within one year
5
(5,132)
(22,369)
Net current assets
7,767
9,921
Net assets
11,186
14,480
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
11,185
14,479
Total equity
11,186
14,480

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 July 2026
Ms N Khan
Director
Company registration number 08009081 (England and Wales)
BAT FOR LASHES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Bat for Lashes Ltd is a private company limited by shares incorporated in England and Wales. The registered office is First Floor, 14-15 Berners Street, London, England, W1T 3LJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for live performance net of VA T.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% reducing balance
Computer equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

The company only has basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

BAT FOR LASHES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
20,742
Depreciation and impairment
At 1 January 2025
16,183
Depreciation charged in the year
1,140
At 31 December 2025
17,323
Carrying amount
At 31 December 2025
3,419
At 31 December 2024
4,559
BAT FOR LASHES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,795
12,083
Corporation tax recoverable
656
-
0
Other debtors
2,572
9,788
6,023
21,871
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
821
-
0
Other creditors
4,311
22,369
5,132
22,369
2025-12-31 2025-01-01 false false false 14 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Ms N Khan 08009081 2025-01-01 2025-12-31 08009081 2025-12-31 08009081 2024-12-31 08009081 core:OtherPropertyPlantEquipment 2025-12-31 08009081 core:OtherPropertyPlantEquipment 2024-12-31 08009081 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 08009081 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 08009081 core:CurrentFinancialInstruments 2025-12-31 08009081 core:CurrentFinancialInstruments 2024-12-31 08009081 core:ShareCapital 2025-12-31 08009081 core:ShareCapital 2024-12-31 08009081 core:RetainedEarningsAccumulatedLosses 2025-12-31 08009081 core:RetainedEarningsAccumulatedLosses 2024-12-31 08009081 bus:Director1 2025-01-01 2025-12-31 08009081 core:FurnitureFittings 2025-01-01 2025-12-31 08009081 core:ComputerEquipment 2025-01-01 2025-12-31 08009081 2024-01-01 2024-12-31 08009081 core:OtherPropertyPlantEquipment 2024-12-31 08009081 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 08009081 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08009081 bus:FRS102 2025-01-01 2025-12-31 08009081 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 08009081 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08009081 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP