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# THE HAIR ROCKS LTD

## Company Registration Number:
07741689 (England and Wales)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 1 April 2024

## End date: 31 March 2025

# THE HAIR ROCKS LTD

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# THE HAIR ROCKS LTD

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

The principal activity of the company is acting as an agent involved in the sale and distribution of a diverse range of goods, with a primary focus on cosmetics, beauty, and personal care products. The company operates in both the wholesale and retail markets, sourcing, promoting, and supplying branded and unbranded cosmetic products to a wide range of customers, including retailers, salons, and individual consumers. The business also provides product marketing and distribution support services, facilitating transactions between manufacturers and end clients. The company continues to expand its product portfolio and strengthen supplier and customer relationships to support sustainable growth within the cosmetics and personal care industry.

Additional information

Business Review and Future Outlook The directors are pleased to report that the company has maintained steady performance during the year, supported by continued demand for its cosmetic and beauty product ranges. The business remains focused on continuous improvement across all operational areas, including supply chain management, customer service, and product development. Ongoing investment in marketing, digital sales platforms, and supplier relationships is expected to strengthen the company’s market position and support sustainable growth in the coming years. The directors are confident that the company is well placed to take advantage of new opportunities within the beauty and personal care industry, particularly through the expansion of its online retail presence and the introduction of innovative, ethically sourced products. Financial Performance The company delivered satisfactory financial results during the year, reflecting strong sales performance and effective cost management. The directors continue to monitor market conditions closely and remain committed to maintaining profitability and improving operational efficiency. Principal Risks and Uncertainties The key risks faced by the company include fluctuations in consumer demand, competitive market pressures, and potential supply chain disruptions. The directors actively monitor these risks and have strategies in place to mitigate their impact, including diversifying product lines and strengthening supplier partnerships.

Directors

The director shown below has held office during the whole of the period from
1 April 2024 to 31 March 2025

Faisal Ashraf

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
6 October 2025

And signed on behalf of the board by:
Name: Faisal Ashraf
Status: Director

# THE HAIR ROCKS LTD

## Profit And Loss Account

for the Period Ended 31 March 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 786,725 | 673,841
Cost of sales: | ( 351,921 ) | ( 305,336 )
Gross profit(or loss): | 434,804 | 368,505
Distribution costs: | ( 53,859 ) | ( 34,550 )
Administrative expenses: | ( 187,277 ) | ( 175,358 )
Other operating income: | 13,450 | 9,946
Operating profit(or loss): | 207,118 | 168,543
Interest receivable and similar income: | 9,885 | 6,741
Interest payable and similar charges: | ( 5,500 ) | ( 4,329 )
Profit(or loss) before tax: | 211,503 | 170,955
Tax: | ( 52,298 ) | ( 41,553 )
Profit(or loss) for the financial year: | 159,205 | 129,402

# THE HAIR ROCKS LTD

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 1 | 1
Fixed assets
Intangible assets: | 3 | 6,544 | 20
Tangible assets: | 4 | 47,238 | 3,100
Investments: | 5 | 3,266 | 156
Total fixed assets: |  | 57,048 | 3,276
Current assets
Stocks: | 6 | 182,877 | 274,714
Debtors: | 7 | 73,225 | 85,420
Cash at bank and in hand: |  | 94,708 | 168,841
Investments: | 8 | 1,753 | 45,478
Total current assets: |  | 352,563 | 574,453
Prepayments and accrued income: |  | 5,222 | 5,987
Creditors: amounts falling due within one year: | 9 | ( 201,396 ) | ( 386,887 )
Net current assets (liabilities): |  | 156,389 | 193,553
Total assets less current liabilities: |  | 213,438 | 196,830
Creditors: amounts falling due after more than one year: | 10 | ( 47,098 ) | ( 109,153 )
Provision for liabilities: |  | ( 2,565 ) | ( 2,499 )
Accruals and deferred income: |  | ( 4,569 ) | ( 3,489 )
Total net assets (liabilities): |  | 159,206 | 81,689
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 159,205 | 81,688
Total Shareholders' funds: |  | 159,206 | 81,689

The notes form part of these financial statements

# THE HAIR ROCKS LTD

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 15 October 2025
and signed on behalf of the board by:

Name: Faisal Ashraf
Status: Director

The notes form part of these financial statements

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Freehold buildings - over 50 years Leasehold land and buildings - over the lease term Plant and machinery - over 5 years Fixtures, fittings, tools and equipment - over 5 years

  Intangible fixed assets amortisation policy

  Intangible assets are stated at cost less accumulated amortisation and any provision for impairment. Amortisation is calculated on a straight-line basis over the estimated useful life of the asset, typically 3–10 years, to allocate the cost evenly over its expected useful life. Costs relating to the development of websites and e-commerce platforms are capitalised if they provide future economic benefit. Routine maintenance costs are expensed as incurred

  Other accounting policies

  Investments Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Provisions Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. 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. Leased assets A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term. Pensions Contributions to defined contribution plans are expensed in the period to which they relate.

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 8 | 5

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 April 2024 | 0 | 20 | 20
Additions | 0 | 6,524 | 6,524
Disposals | 0 |  | 0
Revaluations | 0 |  | 0
Transfers | 0 | 0 | 0
At 31 March 2025 | 0 | 6,544 | 6,544
Amortisation |  |  |
At 1 April 2024 | 0 | 0 | 0
Charge for year | 0 | 0 | 0
On disposals | 0 | 0 | 0
Other adjustments | 0 | 0 | 0
At 31 March 2025 | 0 | 0 | 0
Net book value |  |  |
At 31 March 2025 | 0 | 6,544 | 6,544
At 31 March 2024 | 0 | 20 | 20

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 April 2024 |  |  | 3,100 |  |  | 3,100
Additions |  |  | 44,138 |  |  | 44,138
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 March 2025 |  |  | 47,238 |  |  | 47,238
Depreciation |  |  |  |  |  |
At 1 April 2024 |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 March 2025 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 31 March 2025 |  |  | 47,238 |  |  | 47,238
At 31 March 2024 |  |  | 3,100 |  |  | 3,100

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 5. Fixed assets investments note

The company holds a small portfolio of unlisted investments, representing a long-term interest in a related business and other trade-related assets. These investments are stated at cost less any provision for impairment in value. No impairment losses or revaluations have been recognised during the year. The directors consider the carrying value of the investments to be appropriate based on their continued strategic relevance and expected future benefits to the company.

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 6. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 129,031 | 224,714
Payments on account | 53,846 | 50,000
Total | 182,877 | 274,714

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 7. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 73,225 | 85,420
Total | 73,225 | 85,420

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 8. Current assets investments note

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 9. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 201,396 | 386,887
Total | 201,396 | 386,887

# THE HAIR ROCKS LTD

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 10. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 47,098 | 109,153
Total | 47,098 | 109,153