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Registration number: 11723930

Eyebrowqueen Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Eyebrowqueen Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

Eyebrowqueen Limited

Company Information

Directors | Mr P J Holmes Mrs N Holmes

Company secretary | Mr P J Holmes

Registered office | Unit K, Haybrook Barn Newport Road Broughton Milton Keynes, Buckinghamshire MK16 0HU

Eyebrowqueen Limited

(Registration number: 11723930)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 3,318 | 16,626
Tangible assets | 5 | - | 350
|  | 3,318 | 16,976
Current assets |  |  |
Stocks | 6 | 219,233 | 248,562
Debtors | 7 | 4,853 | 15,597
Cash at bank and in hand |  | 3,104 | 3,396
|  | 227,190 | 267,555
Creditors: Amounts falling due within one year | 8 | (1,278,208) | (1,202,447)
Net current liabilities |  | (1,051,018) | (934,892)
Net liabilities |  | (1,047,700) | (917,916)
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | (1,047,800) | (918,016)
Shareholders' deficit |  | (1,047,700) | (917,916)

For the financial year ending 31 March 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 October 2025 and signed on its behalf by:

......................................... Mr P J Holmes Company secretary and director

Eyebrowqueen Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit K, Haybrook Barn
Newport Road
Broughton
Milton Keynes,
Buckinghamshire
MK16 0HU
England

These financial statements were authorised for issue by the Board on 3 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Summary of disclosure exemptions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Going concern

The financial statements have been prepared on a going concern basis.
The directors believe the company is a going concern as it has the financial support from group companies.
The group companies do not anticipate recalling their loans to the company (amounting to £996,148 in total) until the company is in the financial position to repay these loans.

Eyebrowqueen Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
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.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 20% straight line

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Eyebrowqueen Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Trademarks | 20% straight line
Development costs | 20% straight line
Website | 33.3% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

Eyebrowqueen Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Intangible assets

| Trademarks, patents and licenses £ | Internally generated software development costs £ | Other intangible assets £ | Total £
Cost or valuation
At 1 April 2024 | 8,357 | 1,510 | 142,918 | 152,785
At 31 March 2025 | 8,357 | 1,510 | 142,918 | 152,785
Amortisation
At 1 April 2024 | 6,422 | 1,258 | 128,479 | 136,159
Amortisation charge | 387 | 252 | 12,669 | 13,308
At 31 March 2025 | 6,809 | 1,510 | 141,148 | 149,467
Carrying amount
At 31 March 2025 | 1,548 | - | 1,770 | 3,318
At 31 March 2024 | 1,935 | 252 | 14,439 | 16,626

The aggregate amount of research and development expenditure recognised as an expense during the period is £119 (2024 - £(7,381)).

Eyebrowqueen Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 2,204 | 2,204
At 31 March 2025 | 2,204 | 2,204
Depreciation
At 1 April 2024 | 1,854 | 1,854
Charge for the year | 350 | 350
At 31 March 2025 | 2,204 | 2,204
Carrying amount
At 31 March 2025 | - | -
At 31 March 2024 | 350 | 350

Eyebrowqueen Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 219,233 | 248,562

7 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 599 | 1,706
Other debtors | 4,254 | 13,891
| 4,853 | 15,597

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 274,957 | 274,957
Trade creditors |  | 5,148 | 9,708
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 996,148 | 915,582
Accruals and deferred income |  | 1,955 | 2,200
|  | 1,278,208 | 1,202,447

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

Eyebrowqueen Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

10 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 274,957 | 274,957

Other borrowings

Investor loans are denominated in pounds sterling with a nominal interest rate of 0%. The carrying amount at year end is £274,957 (2024 - £274,957).

11 | Parent and ultimate parent undertaking

The company's immediate parent is Neete Holdings Limited, incorporated in England.
The ultimate controlling party is Mr PJ Holmes and Mrs N Holmes.