SHAPES BROW & BEAUTY LTD

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

Registered number: SC530109

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets			5,261		4,170

			5,261		4,170
CURRENT ASSETS
Debtors		27		968
Cash at bank and in hand		98,307		111,132

		98,334		112,100
Creditors: Amounts Falling Due Within One Year		(34,498 )		(44,487 )

NET CURRENT ASSETS (LIABILITIES)			63,836		67,613

TOTAL ASSETS LESS CURRENT LIABILITIES			69,097		71,783

Creditors: Amounts Falling Due After More Than One Year			(21,161 )		(25,102 )

NET ASSETS			47,936		46,681

CAPITAL AND RESERVES
Called up share capital	4		2		2
Profit and Loss Account			47,934		46,679

SHAREHOLDERS' FUNDS			47,936		46,681

Page 1

Page 2

SHAPES BROW & BEAUTY LTD

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

Mr Vipul Surendrakumar Patel

Director

8th December 2025

The notes on page 3 form part of these financial statements.

1. General Information

SHAPES BROW & BEAUTY LTD is a private company, limited by shares, incorporated in Scotland, registered number SC530109 . The registered office is 5 Broadstone Avenue, Inverness, Scotland, IV2 3LE.

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.

2.3. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	3	6

	3	6

4. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.00 each	2	2

5. Ultimate Controlling Party

The company is controlled by the directors, with no individual director having overall control.