BEAUTY BOX BRISTOL LIMITED


Directors	Mrs I Vickers
	Mr J R Vickers


Company Secretary	Mrs I Vickers


Registered Address	9 Shrubbery Cottages
	Redland
	Bristol
	BS6 6SY


Registered Number	06451534 (England and Wales)

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

1.	Accounting policies

	Statutory information
	Beauty Box Bristol Limited is a private company, limited by shares, registered in England and Wales, registration number 06451534. The registered office is 9 Shrubbery Cottages, Redland, Bristol, BS6 6SY.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. There were no material departures from that standard. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Statement of compliance

The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

	Basis of preparation
	The accounts have been prepared under the historical cost convention.

	Functional and presentation currency
	The financial statements are presented in £ sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. The company recognises revenue when: the amount of revenue 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.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

The company recognises revenue when: the amount of revenue 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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised when the service has been provided.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those
costs are required to be recognised as part of the cost of stock or fixed assets.
 
The cost of any unused holiday entitlement is recognised in the period in which the employee's services
are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees.

Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	The tax expense represents the sum of the tax currently payable or recoverable. The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Current taxation

The tax expense represents the sum of the tax currently payable or recoverable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end 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 accounts. 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.

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 accounts. 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.

	Tangible fixed assets and depreciation
	Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	33	-
Fixtures and fittings	25	-
Vehicles	-	5
Office Equipment	33	-

	Finance leases and hire purchase contracts
	Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.

	Stocks and work in progress
	Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	23		24

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	142,997
	Additions	666
	At 31 March 26	143,663
	Depreciation and impairment
	At 01 April 25	131,799
	Charge for year	5,193
	At 31 March 26	136,992
	Net book value
	At 31 March 26	6,671
	At 31 March 25	11,198

5.	Stocks

	2026	2025
	£	£
Finished goods	5,000	7,500
Total	5,000	7,500

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	7,789	13,878
Prepayments and accrued income	5,651	5,639
Total	13,440	19,517

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	7,183	8,384
Bank borrowings and overdrafts	5,834	10,000
Taxation and social security	36,465	43,734
Other creditors	31,144	29,814
Accrued liabilities and deferred income	1,371	1,101
Total	81,997	93,033


	The bank loan bears interest at 2.5% per annum. Repayments are to be made in equal instalments and conclude in October 2026.

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	5,833
Total	-	5,833

9.	Operating lease commitments
	At 31 March 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £28,120 (2025: £47,269) net of recoverable VAT. Payments under these leases fall due as follows: • Within one year: £0 (2025: £22,753) • Between one and five years: £28,120 (2025: £24,516) • Total future minimum lease payments: £28,120 (2025: £47,269) During the year, lease payments recognised as an expense amounted to £19,855 (2025: £23,339).

Operating lease commitments

At 31 March 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £28,120 (2025: £47,269) net of recoverable VAT.

Payments under these leases fall due as follows:

• Within one year: £0 (2025: £22,753)
• Between one and five years: £28,120 (2025: £24,516)
• Total future minimum lease payments: £28,120 (2025: £47,269)

During the year, lease payments recognised as an expense amounted to £19,855 (2025: £23,339).

10.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Mrs I Vickers	3,544	23,639	27,183	0
Unsecured and repayable on demand
Mr J R Vickers	3,544	23,639	27,183	0
Unsecured and repayable on demand
	7,088	47,278	54,366	0


	Interest was charged on the loans at the HMRC Official Rate of Interest. The loans were fully repaid before the company's yearend.

11.	Related party transactions
	In the opinion of the directors, there are no transactions with related parties that have not been concluded under normal market conditions.

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		6,671		11,198
			6,671		11,198
Current assets
Stocks	5	5,000		7,500
Debtors	6	13,440		19,517
Cash at bank and on hand		29,933		65,506
		48,373		92,523
Creditors amounts falling due within one year	7	(81,997)		(93,033)
Net current assets (liabilities)			(33,624)		(510)
Total assets less current liabilities			(26,953)		10,688
Creditors amounts falling due after one year	8		-		(5,833)
Provisions for liabilities			(1,267)		(2,128)
Net assets			(28,220)		2,727
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			(29,220)		1,727
Shareholders' funds			(28,220)		2,727