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2024-09-30 10943690 dpl:GroupUndertakings 2023-10-01 2024-09-30 10943690 dpl:ParticipatingInterests 2023-10-01 2024-09-30 10943690 dpl:GroupUndertakings core:ListedExchangeTraded 2023-10-01 2024-09-30 10943690 core:ListedExchangeTraded 2023-10-01 2024-09-30 10943690 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 10943690 core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 10943690 core:NetGoodwill 2025-09-30 10943690 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 10943690 core:LandBuildings 2025-09-30 10943690 core:PlantMachinery 2025-09-30 10943690 core:Vehicles 2025-09-30 10943690 core:FurnitureFittings 2025-09-30 10943690 core:OfficeEquipment 2025-09-30 10943690 core:AfterOneYear 2025-09-30 10943690 core:WithinOneYear 2025-09-30 10943690 core:ListedExchangeTraded 2025-09-30 10943690 core:UnlistedNon-exchangeTraded 2025-09-30 10943690 core:ShareCapital 2025-09-30 10943690 core:SharePremium 2025-09-30 10943690 core:RevaluationReserve 2025-09-30 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-30 10943690 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-30 10943690 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-30 10943690 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-30 10943690 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-30 10943690 bus:Director1 2024-10-01 2025-09-30

HAIR BY OOH LA LA LIMITED

Registered Number
10943690
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

HAIR BY OOH LA LA LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | Tracey Gisby

Registered Address | 18 Penhaligon Court Guithavon Street
| Witham
| CM8 1BQ

Registered Number | 10943690 (England and Wales)

HAIR BY OOH LA LA LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,690 |  |  |  | -
|  |  |  | 4,690 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 1,072 |  |  |  | - |  |
Debtors | 5 | 9,693 |  |  |  | - |  |
Cash at bank and on hand |  | 22,219 |  |  |  | 1 |  |
|  | 32,984 |  |  |  | 1 |  |
Creditors amounts falling due within one year | 6 | (15,441) |  |  |  | - |  |
Net current assets (liabilities) |  |  |  | 17,543 |  |  |  | 1
Total assets less current liabilities |  |  |  | 22,233 |  |  |  | 1
Net assets |  |  |  | 22,233 |  |  |  | 1
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 22,232 |  |  |  | -
Shareholders' funds |  |  |  | 22,233 |  |  |  | 1

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 14 November 2025, and are signed on its behalf by:
Tracey Gisby Director Registered Company No. 10943690

HAIR BY OOH LA LA LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover comprises the fair value of the consideration received or receivable for the sale of goods and the 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.

| Defined contribution pension plan
--- | ---
| The company makes payments into a defined contribution pension plan for the benefit of its director and employees. Contributions are recognised as an expense in the accounts as incurred. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except when it relates to other comprehensive income. 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 fixed assets and depreciation
--- | ---
| 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 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:

|  | Straight line (years)
| Office Equipment | 5

| Stocks and work in progress
--- | ---
| 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 recognized immediately in profit or loss

| Trade and other 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. They are subsequently measured at amortised cost less provision for impairment. 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.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other 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 and subsequently measured at amortised cost.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| Additions | 5,518
| At 30 September 25 | 5,518
| Depreciation and impairment
| Charge for year | 828
| At 30 September 25 | 828
| Net book value
| At 30 September 25 | 4,690
| At 30 September 24 | -

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 1,072 |  | -
| Total | 1,072 |  | -

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 9,601 |  | -
| Prepayments and accrued income | 92 |  | -
| Total | 9,693 |  | -

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 309 |  | -
| Taxation and social security | 4,115 |  | -
| Other creditors | 10,717 |  | -
| Accrued liabilities and deferred income | 300 |  | -
| Total | 15,441 |  | -

7. | Operating lease commitments
--- | ---
| At 30th September 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £9,600 (2024 – £Nil)

8. | Share capital
--- | ---
| The company has issued share capital of 1 ordinary share of £1 each. There have been no changes in the year.