Company No: 08051947 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	A J T Gorman
	C L Odams
	L J Odams

REGISTERED OFFICE	Unit 18 Brunel Industrial Park
	Brunel Drive
	Newark
	NG24 2EG
	United Kingdom

COMPANY NUMBER

08051947 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	29,651		34,622
		29,651		34,622
Current assets
Stocks		1,028,852		949,668
Debtors	4	831,363		725,043
Cash at bank and in hand		196,302		305,650
		2,056,517		1,980,361
Creditors: amounts falling due within one year	5	( 173,804)		( 242,832)
Net current assets		1,882,713		1,737,529
Total assets less current liabilities		1,912,364		1,772,151
Creditors: amounts falling due after more than one year	6	0		( 6,639)
Provision for liabilities		( 3,384)		( 4,457)
Net assets		1,908,980		1,761,055
Capital and reserves
Called-up share capital	7	201		201
Profit and loss account		1,908,779		1,760,854
Total shareholders' funds		1,908,980		1,761,055

For the financial year ending 31 May 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Boolevard Cosmetics Ltd (registered number: 08051947) were approved and authorised for issue by the Board of Directors on 14 October 2026. They were signed on its behalf by:

A J T Gorman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Boolevard Cosmetics Limited is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related to taxes. The fair value of consideration takes into accounts trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	8		9

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 June 2025	108,909		108,909
At 31 May 2026	108,909		108,909
Accumulated depreciation
At 01 June 2025	74,287		74,287
Charge for the financial year	4,971		4,971
At 31 May 2026	79,258		79,258
Net book value
At 31 May 2026	29,651		29,651
At 31 May 2025	34,622		34,622

4. Debtors

	2026		2025
	£		£
Amounts owed by directors (note 9)	136,239		130,895
Prepayments	38,489		37,103
VAT recoverable	25,168		25,657
Other debtors	631,467		531,388
	831,363		725,043

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	1,117		45,454
Trade creditors	48,145		56,856
Accruals	5,004		5,494
Corporation tax	113,735		126,440
Other taxation and social security	1,885		1,746
Obligations under finance leases and hire purchase contracts (secured)	3,129		6,087
Other creditors	789		755
	173,804		242,832

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		3,510
Obligations under finance leases and hire purchase contracts (secured)	0		3,129
	0		6,639

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
50 A ordinary shares of £ 1.00 each	50		50
50 B ordinary shares of £ 1.00 each	50		50
1 C ordinary share of £ 1.00	1		1
100 Ordinary shares of £ 1.00 each	100		100
	201		201

8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	42,734		42,734
Between one and five years	42,734		42,734
After five years	0		42,734
	85,468		128,202

9. Related party transactions

Transactions with the entity’s directors (or members of its governing body)

Amounts owed by directors

	2026		2025
	£		£
A Gorman	136,239		130,895