Kuru Hair & Beauty Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13470487

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		37,398		38,095

			37,398		38,095
CURRENT ASSETS
Stocks	5	11,384		13,169
Debtors	6	126		1,530
Cash at bank and in hand		930		343

		12,440		15,042
Creditors: Amounts Falling Due Within One Year	7	(53,887 )		(49,122 )

NET CURRENT ASSETS (LIABILITIES)			(41,447 )		(34,080 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,049 )		4,015

Creditors: Amounts Falling Due After More Than One Year	8		(922 )		(6,412 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(402 )		(402 )

NET LIABILITIES			(5,373 )		(2,799 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(5,473 )		(2,899 )

SHAREHOLDERS' FUNDS			(5,373)		(2,799)

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Kuru Hair & Beauty Ltd

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 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 Bernise Hoepfner-King

Director

28 November 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Kuru Hair & Beauty Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13470487 . The registered office is 1 The Briars, Waterberry Drive, Waterlooville, Hampshire, PO7 7YH.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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:

Freehold	over 50 years
Plant & Machinery	over 5 years

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: 3 (2024: 5)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 July 2024	36,428	3,484	39,912

As at 30 June 2025	36,428	3,484	39,912

Depreciation
As at 1 July 2024	-	1,817	1,817
Provided during the period	-	697	697

As at 30 June 2025	-	2,514	2,514

...CONTINUED

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Kuru Hair & Beauty Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025	36,428	970	37,398

As at 1 July 2024	36,428	1,667	38,095

5. Stocks

	2025	2024
	£	£
Stock	11,384	13,169

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	1,003
Other debtors	126	527

	126	1,530

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other loans	5,490	5,233
Other creditors	29,986	24,010
Taxation and social security	18,411	19,879

	53,887	49,122

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

	2025	2024
	£	£
Other loans	922	6,412

9. Share Capital

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

10. Related Party Transactions

Included within other creditors is the amount of £24,689 (2024: £24,010) owed to the director. This amount is undated, unsecured, interest free and repayable upon demand.

11. Controlling Party

The directors are the ultimate controlling party of the company.

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