Hair & Beauty Hub March Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09578106

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		28,167
Tangible Assets	5		272,490		276,364

			272,490		304,531
CURRENT ASSETS
Stocks	6	177,000		180,015
Debtors	7	13,977		1,944
Cash at bank and in hand		23,033		20,436

		214,010		202,395
Creditors: Amounts Falling Due Within One Year	8	(490,408 )		(533,658 )

NET CURRENT ASSETS (LIABILITIES)			(276,398 )		(331,263 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,908 )		(26,732 )

Creditors: Amounts Falling Due After More Than One Year	9		(66,771 )		(52,670 )

NET LIABILITIES			(70,679 )		(79,402 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(70,779 )		(79,502 )

SHAREHOLDERS' FUNDS			(70,679)		(79,402)

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Hair & Beauty Hub March Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Sandra Summerlee

Director

4 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hair & Beauty Hub March Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09578106 . The registered office is Unit 6 Norman Business Park, Thorby Avenue, March, Cambridgeshire, PE15 0AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on reducing balance
Computer Equipment	33% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Hair & Beauty Hub March Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 8)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2024	281,656

As at 30 June 2025	281,656

Amortisation
As at 1 July 2024	253,489
Provided during the period	28,167

As at 30 June 2025	281,656

Net Book Value
As at 30 June 2025	-

As at 1 July 2024	28,167

5. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	264,626	33,156	13,437	311,219

As at 30 June 2025	264,626	33,156	13,437	311,219

...CONTINUED

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Hair & Beauty Hub March Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024	-	27,408	7,447	34,855
Provided during the period	-	1,897	1,977	3,874

As at 30 June 2025	-	29,305	9,424	38,729

Net Book Value
As at 30 June 2025	264,626	3,851	4,013	272,490

As at 1 July 2024	264,626	5,748	5,990	276,364

6. Stocks

	2025	2024
	£	£
Stock	177,000	180,015

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,977	1,944

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	40,518	73,253
Bank loans and overdrafts	8,592	3,377
Other creditors	413,394	431,044
Taxation and social security	27,904	25,984

	490,408	533,658

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Barclays bounce back loan	27,371	32,870
YouLend Limited loan	39,400	19,800

	66,771	52,670

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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