IRIS Accounts Production v25.4.0.155 10196647 director 1.6.24 31.5.25 31.5.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10196647 2024-05-31 10196647 2025-05-31 10196647 2024-06-01 2025-05-31 10196647 2023-05-31 10196647 2023-06-01 2024-05-31 10196647 2024-05-31 10196647 ns15:EnglandWales 2024-06-01 2025-05-31 10196647 ns14:PoundSterling 2024-06-01 2025-05-31 10196647 ns10:Director1 2024-06-01 2025-05-31 10196647 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10196647 ns10:SmallEntities 2024-06-01 2025-05-31 10196647 ns10:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 10196647 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 10196647 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10196647 ns10:FullAccounts 2024-06-01 2025-05-31 10196647 1 2024-06-01 2025-05-31 10196647 ns10:CompanySecretary1 2024-06-01 2025-05-31 10196647 ns10:RegisteredOffice 2024-06-01 2025-05-31 10196647 ns5:CurrentFinancialInstruments 2025-05-31 10196647 ns5:CurrentFinancialInstruments 2024-05-31 10196647 ns5:ShareCapital 2025-05-31 10196647 ns5:ShareCapital 2024-05-31 10196647 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 10196647 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 10196647 ns5:NetGoodwill 2024-06-01 2025-05-31 10196647 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 10196647 ns5:PlantMachinery 2024-06-01 2025-05-31 10196647 ns5:FurnitureFittings 2024-06-01 2025-05-31 10196647 ns5:ComputerEquipment 2024-06-01 2025-05-31 10196647 ns5:NetGoodwill 2024-05-31 10196647 ns5:NetGoodwill 2025-05-31 10196647 ns5:NetGoodwill 2024-05-31 10196647 ns5:PlantMachinery 2024-05-31 10196647 ns5:FurnitureFittings 2024-05-31 10196647 ns5:ComputerEquipment 2024-05-31 10196647 ns5:PlantMachinery 2025-05-31 10196647 ns5:FurnitureFittings 2025-05-31 10196647 ns5:ComputerEquipment 2025-05-31 10196647 ns5:PlantMachinery 2024-05-31 10196647 ns5:FurnitureFittings 2024-05-31 10196647 ns5:ComputerEquipment 2024-05-31 10196647 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 10196647 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31

REGISTERED NUMBER: 10196647 (England and Wales)

DRAGONFLY HAIR AND BEAUTY LIMITED

Unaudited Financial Statements for the Year Ended 31 May 2025

DRAGONFLY HAIR AND BEAUTY LIMITED (REGISTERED NUMBER: 10196647)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

DRAGONFLY HAIR AND BEAUTY LIMITED

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | Mrs W E Millman

| SECRETARY: | G J Millman

| REGISTERED OFFICE: | Granville House

| 2 Tettenhall Road

| Wolverhampton

| West Midlands

| WV1 4SB

| REGISTERED NUMBER: | 10196647 (England and Wales)

| ACCOUNTANTS: | Lancaster Haskins Limited

| Granville House

| 2 Tettenhall Road

| Wolverhampton

| West Midlands

| WV1 4SB

DRAGONFLY HAIR AND BEAUTY LIMITED (REGISTERED NUMBER: 10196647)

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,050 |  | 6,100 |  |

Tangible assets | 5 | 1,062 |  | 673 |  |

4,112 |  | 6,773 |  |

CURRENT ASSETS

Debtors | 6 | 1,536 |  | 718 |  |

Cash at bank and in hand | 14,473 |  | 40,118 |  |

16,009 |  | 40,836 |  |

CREDITORS

Amounts falling due within one year | 7 | 8,803 |  | 9,969 |  |

NET CURRENT ASSETS | 7,206 |  | 30,867 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,318 |  | 37,640 |  |

PROVISIONS FOR LIABILITIES | 265 |  | 168 |  |

NET ASSETS | 11,053 |  | 37,472 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 10,053 |  | 36,472 |  |

SHAREHOLDERS' FUNDS | 11,053 |  | 37,472 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DRAGONFLY HAIR AND BEAUTY LIMITED (REGISTERED NUMBER: 10196647)

Balance Sheet - continued

31 May 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 November 2025 and were signed by:

Mrs W E Millman - Director

DRAGONFLY HAIR AND BEAUTY LIMITED (REGISTERED NUMBER: 10196647)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Dragonfly Hair And Beauty Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover represents the value of services and goods net of vat. Turnover is recognised when the service has been given to the customer and goods have been physically received.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant & equipment | - | 25% straight line

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% straight line

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes

| recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DRAGONFLY HAIR AND BEAUTY LIMITED (REGISTERED NUMBER: 10196647)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 30,500 |  |

| AMORTISATION

| At 1 June 2024 | 24,400 |  |

| Amortisation for year | 3,050 |  |

| At 31 May 2025 | 27,450 |  |

| NET BOOK VALUE

| At 31 May 2025 | 3,050 |  |

| At 31 May 2024 | 6,100 |  |

DRAGONFLY HAIR AND BEAUTY LIMITED (REGISTERED NUMBER: 10196647)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant & |  | and |  | Computer |

| equipment |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 15,438 |  | 4,023 |  | 368 |  | 19,829 |  |

| Additions | - |  | 701 |  | - |  | 701 |  |

| At 31 May 2025 | 15,438 |  | 4,724 |  | 368 |  | 20,530 |  |

| DEPRECIATION

| At 1 June 2024 | 15,438 |  | 3,350 |  | 368 |  | 19,156 |  |

| Charge for year | - |  | 312 |  | - |  | 312 |  |

| At 31 May 2025 | 15,438 |  | 3,662 |  | 368 |  | 19,468 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  | 1,062 |  | - |  | 1,062 |  |

| At 31 May 2024 | - |  | 673 |  | - |  | 673 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 1,280 |  | 482 |  |

| Prepayments | 256 |  | 236 |  |

1,536 |  | 718 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Social security and other taxes | 7,504 |  | 8,687 |  |

| Pension fund | 28 |  | 26 |  |

| Accrued expenses | 1,271 |  | 1,256 |  |

8,803 |  | 9,969 |  |

8. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the Director.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Dragonfly Hair And Beauty Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dragonfly Hair And Beauty Limited for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dragonfly Hair And Beauty Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dragonfly Hair And Beauty Limited and state those matters that we have agreed to state to the director of Dragonfly Hair And Beauty Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dragonfly Hair And Beauty Limited and its director for our work or for this report.

It is your duty to ensure that Dragonfly Hair And Beauty 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 loss of Dragonfly Hair And Beauty Limited. You consider that Dragonfly Hair And Beauty 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 Dragonfly Hair And Beauty 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.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

19 November 2025