Hair By Mary Limited 31/08/2025 iXBRL

Company registration number: 14318010

HAIR BY MARY LIMITED

31 August 2025

HEYWOODS

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

HAIR BY MARY LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

HAIR BY MARY LIMITED

DIRECTORS AND OTHER INFORMATION


	Directors	Mrs M-L Martin
		Mr N Martin


	Company number	14318010


	Registered office	Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB


	Business address	Unit 6, The Shops
		Teagues Crescent
		Trench
		Shropshire
		TF2 6RX


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

HAIR BY MARY LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HAIR BY MARY LIMITED

YEAR ENDED 31ST AUGUST 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hair By Mary Limited for the year ended 31 August 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Hair By Mary Limited, as a body, in accordance with the terms of our engagement letter dated 26 August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Hair By Mary Limited and state those matters that we have agreed to state to the board of directors of Hair By Mary Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hair By Mary Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Hair By Mary Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hair By Mary Limited. You consider that Hair By Mary Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hair By Mary Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

6 October 2025

HAIR BY MARY LIMITED

STATEMENT OF FINANCIAL POSITION

31ST AUGUST 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	12,738		14,153
Tangible assets	6	6,351		6,138
		_______		_______
			19,089		20,291

Current assets
Stocks		8,369		6,062
Debtors	7	2,551		2,961
Cash at bank and in hand		32,704		20,747
		_______		_______
		43,624		29,770
Creditors: amounts falling due
within one year	8	( 35,556)		( 30,166)
		_______		_______
Net current assets/(liabilities)			8,068		( 396)
			_______		_______
Total assets less current liabilities			27,157		19,895

Creditors: amounts falling due
after more than one year	9		( 16,749)		( 18,697)

Provisions for liabilities			( 1,214)		( 973)

			_______		_______
Net assets			9,194		225
			_______		_______

Capital and reserves
Called up share capital			7		7
Profit and loss account			9,187		218
			_______		_______
Shareholders funds			9,194		225
			_______		_______

For the year ending 31 August 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:

Mrs M-L Martin Mr N Martin

Director Director

Company registration number: 14318010

HAIR BY MARY LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31ST AUGUST 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 25 August 2022	7	2,800	2,807

Profit/(loss) for the year		( 582)	( 582)
	_______	_______	_______
Total comprehensive income for the year	-	( 582)	( 582)

Dividends paid and payable		( 2,000)	( 2,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 2,000)	( 2,000)

	_______	_______	_______
At 31 August 2024 and 1 September 2024	7	218	225

Profit/(loss) for the year		9,969	9,969
	_______	_______	_______
Total comprehensive income for the year	-	9,969	9,969

Dividends paid and payable		( 1,000)	( 1,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 1,000)	( 1,000)

	_______	_______	_______
At 31 August 2025	7	9,187	9,194
	_______	_______	_______

HAIR BY MARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31ST AUGUST 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 %	reducing balance

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	17,001	17,001
	_______	_______
Amortisation
At 1 September 2024	2,848	2,848
Charge for the year	1,415	1,415
	_______	_______
At 31 August 2025	4,263	4,263
	_______	_______
Carrying amount
At 31 August 2025	12,738	12,738
	_______	_______
At 31 August 2024	14,153	14,153
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 September 2024	8,011	8,011
Additions	950	950
	_______	_______
At 31 August 2025	8,961	8,961
	_______	_______
Depreciation
At 1 September 2024	1,873	1,873
Charge for the year	737	737
	_______	_______
At 31 August 2025	2,610	2,610
	_______	_______
Carrying amount
At 31 August 2025	6,351	6,351
	_______	_______
At 31 August 2024	6,138	6,138
	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	2,551	2,961
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,969	3,969
Corporation tax	2,771	30
Social security and other taxes	4,740	3,353
Other creditors	24,076	22,814
	_______	_______
	35,556	30,166
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	16,749	18,697
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mrs M-L Martin	( 19,295)	( 1,220)	( 20,515)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mrs M-L Martin	( 15,991)	( 3,304)	( 19,295)
		_______	_______	_______