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REGISTERED NUMBER: 03309488 (England and Wales)















Unaudited Financial Statements for the Year Ended 28th February 2025

for

ARROW HAIR & BEAUTY SUPPLIES LIMITED

ARROW HAIR & BEAUTY SUPPLIES LIMITED (REGISTERED NUMBER: 03309488)

Contents of the Financial Statements
for the Year Ended 28th February 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ARROW HAIR & BEAUTY SUPPLIES LIMITED

Company Information
for the Year Ended 28th February 2025







DIRECTORS: Mr M Speirs
Mrs H Collins
Mrs P Speirs
Mr M Speirs





REGISTERED OFFICE: Priory Farm
Priory Court
Studley
Warwickshire
B80 7BB





REGISTERED NUMBER: 03309488 (England and Wales)





ACCOUNTANTS: Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST

ARROW HAIR & BEAUTY SUPPLIES LIMITED (REGISTERED NUMBER: 03309488)

Balance Sheet
28th February 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,722 15,535

CURRENT ASSETS
Stocks 5 363,767 386,581
Debtors 6 26,075 23,995
Cash at bank 196,083 178,421
585,925 588,997
CREDITORS
Amounts falling due within one year 7 122,725 134,354
NET CURRENT ASSETS 463,200 454,643
TOTAL ASSETS LESS CURRENT
LIABILITIES

487,922

470,178

PROVISIONS FOR LIABILITIES 8 4,697 2,952
NET ASSETS 483,225 467,226

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 483,223 467,224
SHAREHOLDERS' FUNDS 483,225 467,226

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th August 2025 and were signed on its behalf by:





Mr M Speirs - Director


ARROW HAIR & BEAUTY SUPPLIES LIMITED (REGISTERED NUMBER: 03309488)

Notes to the Financial Statements
for the Year Ended 28th February 2025


1. STATUTORY INFORMATION

Arrow Hair & Beauty Supplies Limited 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.

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
Motor vehicles - 25% 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 14 ) .

ARROW HAIR & BEAUTY SUPPLIES LIMITED (REGISTERED NUMBER: 03309488)

Notes to the Financial Statements - continued
for the Year Ended 28th February 2025


4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st March 2024 122,052 35,293 157,345
Additions - 21,733 21,733
Disposals - (18,143 ) (18,143 )
At 28th February 2025 122,052 38,883 160,935
DEPRECIATION
At 1st March 2024 113,216 28,594 141,810
Charge for year 2,209 6,032 8,241
Eliminated on disposal - (13,838 ) (13,838 )
At 28th February 2025 115,425 20,788 136,213
NET BOOK VALUE
At 28th February 2025 6,627 18,095 24,722
At 29th February 2024 8,836 6,699 15,535

5. STOCKS
2025 2024
£    £   
Stocks 363,767 386,581

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 19,451 16,931
Prepayments 6,624 7,064
26,075 23,995

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 62,650 61,639
Tax 10,924 15,838
Social security and other taxes (4,517 ) 5,233
VAT 49,847 45,980
Directors' loan accounts 198 198
Accrued expenses 3,623 5,466
122,725 134,354

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 4,697 2,952

ARROW HAIR & BEAUTY SUPPLIES LIMITED (REGISTERED NUMBER: 03309488)

Notes to the Financial Statements - continued
for the Year Ended 28th February 2025


8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st March 2024 2,952
Provided during year 1,745
Balance at 28th February 2025 4,697

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary 1 2 2

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Speirs.