REGISTERED NUMBER: 07907491 (England and Wales)

BEAU ELLE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S L Gentry

REGISTERED OFFICE:

1 The Mall

Princes Avenue

Walderslade

Chatham

Kent

ME5 8AY

REGISTERED NUMBER:

07907491 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Intangible assets

4

14,667

15,333

Tangible assets

5

657

855

15,324

16,188

CURRENT ASSETS

Stocks

6

650

650

Debtors

7

5,959

6,771

Cash at bank

55

-

6,664

7,421

CREDITORS

Amounts falling due within one year

8

(66,164

)

(60,446

)

NET CURRENT LIABILITIES

(59,500

)

(53,025

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(44,176

)

(36,837

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(44,276

)

(36,937

)

SHAREHOLDERS' FUNDS

(44,176

)

(36,837

)

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 director acknowledges her 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 director and authorised for issue on 30 October 2026 and were signed by:

Mrs S L Gentry - Director

1.	STATUTORY INFORMATION

Beau Elle Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of thirty 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 each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixture & Fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

20,000

AMORTISATION

At 1 February 2025

4,667

Amortisation for year

666

At 31 January 2026

5,333

NET BOOK VALUE

At 31 January 2026

14,667

At 31 January 2025

15,333

5.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Computer

machinery

Fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

2,214

1,280

244

3,738

DEPRECIATION

At 1 February 2025

1,514

1,125

244

2,883

Charge for year

175

23

-

198

At 31 January 2026

1,689

1,148

244

3,081

NET BOOK VALUE

At 31 January 2026

525

132

-

657

At 31 January 2025

700

155

-

855

6.

STOCKS

2026

2025

£

£

Stocks

650

650

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Sundry debtors

4,375

4,375

Tax

1,584

2,396

5,959

6,771

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

472

Sundry creditors

30,000

30,000

Directors' current accounts

34,984

28,795

Accrued expenses

1,180

1,179

66,164

60,446

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S L Gentry.

10.	GOING CONCERN

The company made a loss during the year and at the balance sheet date, it had net liabilities. The

company is reliant on the support by the director.

On the basis that the director will continue to support the reporting entity for the foreseeable future,

the director considers it appropriate to prepare the financial statements on a going concern basis.

The financial statements do not include any adjustments that would result from a withdrawal of the

support of the director.