Registration number: 05402213

Beauty First (Dosanjh) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Beauty First (Dosanjh) Limited

Company Information

Directors

Mr Manjit S Dosanjh Mrs Susan H K Dosanjh

Registered office

53 Napier Road WOLVERHAMPTON West Midlands WV2 3DX

Beauty First (Dosanjh) Limited

(Registration number: 05402213)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	5	25,000	25,000
Tangible assets	6	1,243	1,658
		26,243	26,658
Current assets
Stocks	7	15,000	17,500
Debtors	8	1,598	-
Cash at bank and in hand		1,721	6,514
		18,319	24,014
Creditors: Amounts falling due within one year	9	(3,995)	(2,180)
Net current assets		14,324	21,834
Net assets		40,567	48,492
Capital and reserves
Called up share capital		2	2
Retained earnings		40,565	48,490
Shareholders' funds		40,567	48,492

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 August 2026 and signed on its behalf by:
 

......................................... Mr Manjit S Dosanjh Director

Beauty First (Dosanjh) Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
53 Napier Road
WOLVERHAMPTON
West Midlands
WV2 3DX

These financial statements were authorised for issue by the Board on 17 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Beauty First (Dosanjh) Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Fixtures and Fittings	25% Reducing Balance
Office Equipment	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

There is no amortisation of goodwill.

Asset class	Amortisation method and rate
Goodwill	0%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Beauty First (Dosanjh) Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	3,995	2,180

Beauty First (Dosanjh) Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	25,000	25,000
At 31 March 2026	25,000	25,000
Amortisation
Carrying amount
At 31 March 2026	25,000	25,000
At 31 March 2025	25,000	25,000

6	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2025	87,220	87,220
At 31 March 2026	87,220	87,220
Depreciation
At 1 April 2025	85,562	85,562
Charge for the year	415	415
At 31 March 2026	85,977	85,977
Carrying amount
At 31 March 2026	1,243	1,243
At 31 March 2025	1,658	1,658

7

Stocks

	2026 £	2025 £
Other inventories	15,000	17,500

8

Debtors

Beauty First (Dosanjh) Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Current	2026 £	2025 £
Other debtors	1,598	-
	1,598	-

9

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	3,995	2,180

10	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	2	2	2	2

11

Dividends

Final dividends paid

		2026 £		2025 £
Final dividend of £6,000.00 per each Ordinary Shares		12,000		12,000

12	Related party transactions

Beauty First (Dosanjh) Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	-	18,855

13	Financial instruments

Categorisation of financial instruments

2026 £

2025 £