REGISTERED NUMBER: SC410609 (Scotland)

Financial Statements

for the Year Ended 31 January 2026

for

Bh Styles Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M L Hannah

D M Hannah

REGISTERED OFFICE:

63 Clydesdale Street

Hamilton

ML3 0DD

REGISTERED NUMBER:

SC410609 (Scotland)

ACCOUNTANTS:

O'Haras Chartered Accountants

Radleigh House

1 Golf Road

Clarkston

Glasgow

G76 7HU

FIXED ASSETS

Intangible assets

3

-

-

Property, plant and equipment

4

263,074

263,012

263,074

263,012

CURRENT ASSETS

Inventories

15,000

15,000

Debtors

5

10,023

6,378

Cash at bank and in hand

43,942

47,078

68,965

68,456

CREDITORS

Amounts falling due within one year

6

65,233

67,305

NET CURRENT ASSETS

3,732

1,151

TOTAL ASSETS LESS CURRENT LIABILITIES

266,806

264,163

CREDITORS

Amounts falling due after more than one year

7

(150,080

)

(197,282

)

PROVISIONS FOR LIABILITIES

8

(11,080

)

(9,252

)

NET ASSETS

105,646

57,629

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

105,546

57,529

SHAREHOLDERS' FUNDS

105,646

57,629

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

Mrs M L Hannah - Director

1.	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.

Going concern

The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue

Revenue represents the amounts derived from the provision of goods and services, excluding value added tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten 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 the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Inventories

Inventories 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.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 11 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

35,000

AMORTISATION

At 1 February 2025

and 31 January 2026

35,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 February 2025

236,800

37,602

30,663

Additions

-

-

-

At 31 January 2026

236,800

37,602

30,663

DEPRECIATION

At 1 February 2025

13,309

16,306

12,879

Charge for year

4,736

4,260

3,557

At 31 January 2026

18,045

20,566

16,436

NET BOOK VALUE

At 31 January 2026

218,755

17,036

14,227

At 31 January 2025

223,491

21,296

17,784

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

-

1,322

306,387

Additions

12,900

1,530

14,430

At 31 January 2026

12,900

2,852

320,817

DEPRECIATION

At 1 February 2025

-

881

43,375

Charge for year

1,290

525

14,368

At 31 January 2026

1,290

1,406

57,743

NET BOOK VALUE

At 31 January 2026

11,610

1,446

263,074

At 31 January 2025

-

441

263,012

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

10,023

6,378

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

16,393

20,042

Trade creditors

4,938

3,190

Taxation and social security

43,002

42,349

Other creditors

900

1,724

65,233

67,305

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

106,474

115,588

Other creditors

43,606

81,694

150,080

197,282

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

11,080

9,252

Deferred

tax

£

Balance at 1 February 2025

9,252

Provided during year

1,828

Balance at 31 January 2026

11,080

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100