Registration number: SC799089

Brow House Permanent Cosmetics Ltd

(Registration number: SC799089)

Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	435	287
Current assets
Debtors	4	8,463	3,308
Cash at bank and in hand		589	3,077
		9,052	6,385
Creditors: Amounts falling due within one year	5	(9,369)	(6,464)
Net current liabilities		(317)	(79)
Net assets		118	208
Capital and reserves
Called up share capital		100	100
Retained earnings		18	108
Shareholders' funds		118	208

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 5 October 2026
 

......................................... A Crighton Director

Brow House Permanent Cosmetics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	Accounting policies

Statutory information

Brow House Permanent Cosmetics Ltd is a private company, limited by shares, domiciled in Scotland, company number SC799089. The registered office is at 13b William Street, Greenock, PA15 1BT.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and
accounts.

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.

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.

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.

Brow House Permanent Cosmetics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

1	Accounting policies (continued)

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:

Asset class	Depreciation method and rate
Office equipment	25% Straight Line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Brow House Permanent Cosmetics Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

3	Tangible assets

	Office equipment £	Total £
Cost
At 1 March 2025	300	300
Additions	297	297
At 28 February 2026	597	597
Depreciation
At 1 March 2025	13	13
Charge for the year	149	149
At 28 February 2026	162	162
Carrying amount
At 28 February 2026	435	435
At 28 February 2025	287	287

4

Debtors

	2026 £	2025 £
Prepayments	-	29
Other debtors	8,463	3,279
	8,463	3,308

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Taxation and social security	5,314	5,324
Accruals and deferred income	1,554	1,140
Other creditors	2,501	-
	9,369	6,464