REGISTERED NUMBER: SC324487 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Bijoux Bridal Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L Speirs

REGISTERED OFFICE:

48 Castle Street

Hamilton

ML3 6BU

REGISTERED NUMBER:

SC324487 (Scotland)

ACCOUNTANTS:

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

FIXED ASSETS

Intangible assets

4

195

778

Tangible assets

5

98,832

110,200

99,027

110,978

CURRENT ASSETS

Stocks

179,613

258,175

Debtors

6

49,718

53,208

Cash at bank

352,114

97,689

581,445

409,072

CREDITORS

Amounts falling due within one year

7

319,399

215,539

NET CURRENT ASSETS

262,046

193,533

TOTAL ASSETS LESS CURRENT LIABILITIES

361,073

304,511

CREDITORS

Amounts falling due after more than one year

8

(46,233

)

(58,483

)

PROVISIONS FOR LIABILITIES

(27,745

)

(14,689

)

NET ASSETS

287,095

231,339

CAPITAL AND RESERVES

Called up share capital

105

105

Retained earnings

286,990

231,234

SHAREHOLDERS' FUNDS

287,095

231,339

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2026 and were signed by:

Mrs L Speirs - Director

1.	STATUTORY INFORMATION

Bijoux Bridal Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 tax

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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

2,917

AMORTISATION

At 1 January 2025

2,139

Charge for year

583

At 31 December 2025

2,722

NET BOOK VALUE

At 31 December 2025

195

At 31 December 2024

778

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

5,000

7,000

36,108

Additions

-

3,106

3,651

At 31 December 2025

5,000

10,106

39,759

DEPRECIATION

At 1 January 2025

1,917

3,383

16,733

Charge for year

1,000

1,534

7,363

At 31 December 2025

2,917

4,917

24,096

NET BOOK VALUE

At 31 December 2025

2,083

5,189

15,663

At 31 December 2024

3,083

3,617

19,375

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

76,098

37,660

161,866

Additions

-

15,382

22,139

At 31 December 2025

76,098

53,042

184,005

DEPRECIATION

At 1 January 2025

15,220

14,413

51,666

Charge for year

15,219

8,391

33,507

At 31 December 2025

30,439

22,804

85,173

NET BOOK VALUE

At 31 December 2025

45,659

30,238

98,832

At 31 December 2024

60,878

23,247

110,200

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

76,098

DEPRECIATION

At 1 January 2025

15,220

Charge for year

15,219

At 31 December 2025

30,439

NET BOOK VALUE

At 31 December 2025

45,659

At 31 December 2024

60,878

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Accrued Income

7,968

-

Inter Company Account

2,256

29,875

Other Debtors- Rental Deposit

11,100

-

Prepayments

28,394

23,333

49,718

53,208

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

9,866

7,481

Trade creditors

185,280

124,905

Tax

52,026

26,875

Social security and other taxes

12,902

8,521

VAT

50,805

40,933

Pension Fund

132

1,911

Directors' current accounts

4,588

3,263

Accruals and deferred income

3,800

1,650

319,399

215,539

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

46,233

58,483