The Hair And Beauty Company (UK) Limited

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

Registered number: 04676104

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,804		3,299

			2,804		3,299
CURRENT ASSETS
Stocks	6	22,729		20,258
Debtors	7	10,449		14,842
Cash at bank and in hand		442		53

		33,620		35,153
Creditors: Amounts Falling Due Within One Year	8	(34,832 )		(36,722 )

NET CURRENT ASSETS (LIABILITIES)			(1,212 )		(1,569 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,592		1,730

Creditors: Amounts Falling Due After More Than One Year	9		(12,258 )		(20,000 )

NET LIABILITIES			(10,666 )		(18,270 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(10,766 )		(18,370 )

SHAREHOLDERS' FUNDS			(10,666)		(18,270)

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The Hair And Beauty Company (UK) Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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.

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

Mrs Kay Gibson

Director

21/11/2025

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

1. General Information

The Hair And Beauty Company (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04676104 . The registered office is 22 Chapelgate, Retford, Nottingham, Nottinghamshire, DN22 6PJ.

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 profit and loss account over its estimated economic life of 20 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:

Plant & Machinery	15% reducing balance
Fixtures & Fittings	15% 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	23,500

As at 31 March 2025	23,500

Amortisation
As at 1 April 2024	23,500

As at 31 March 2025	23,500

...CONTINUED

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The Hair And Beauty Company (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	9,685	40,735	50,420

As at 31 March 2025	9,685	40,735	50,420

Depreciation
As at 1 April 2024	9,334	37,787	47,121
Provided during the period	53	442	495

As at 31 March 2025	9,387	38,229	47,616

Net Book Value
As at 31 March 2025	298	2,506	2,804

As at 1 April 2024	351	2,948	3,299

6. Stocks

	2025	2024
	£	£
Stock	22,729	20,258

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	10,449	14,842

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,204	2,637
Bank loans and overdrafts	23,901	25,699
Other creditors	3,578	3,075
Taxation and social security	5,149	5,311

	34,832	36,722

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

	2025	2024
	£	£
Bank loans	12,258	20,000

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The Hair And Beauty Company (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Share Capital

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

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