Zen Hair Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 07838251

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		13,500		19,500
Tangible Assets	5		1,821		1,562

			15,321		21,062
CURRENT ASSETS
Stocks	6	6,439		6,203
Debtors	7	16,299		6,900
Cash at bank and in hand		1,273		8,588

		24,011		21,691
Creditors: Amounts Falling Due Within One Year	8	(39,253 )		(42,725 )

NET CURRENT ASSETS (LIABILITIES)			(15,242 )		(21,034 )

TOTAL ASSETS LESS CURRENT LIABILITIES			79		28

NET ASSETS			79		28

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			(21 )		(72 )

SHAREHOLDERS' FUNDS			79		28

Page 1

Page 2

Zen Hair Ltd

Statement of Financial Position (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 Income Statement.

On behalf of the board

Mr Karl Nitsche

Director

29/12/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Zen Hair Ltd Registered number 07838251 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Upper High Street, Thame, Oxon, OX9 3EX.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 15 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings

25% reducing balance

2.5. Stocks and Work in Progress

Stocks 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.

2.6. 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.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.

3. Average Number of Employees

Average number of employees, including directors, during the year was 16 (2024: 16)

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Zen Hair Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	90,000

As at 31 March 2025	90,000

Amortisation
As at 1 April 2024	70,500
Provided during the period	6,000

As at 31 March 2025	76,500

Net Book Value
As at 31 March 2025	13,500

As at 1 April 2024	19,500

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	18,152
Additions	865

As at 31 March 2025	19,017

Depreciation
As at 1 April 2024	16,590
Provided during the period	606

As at 31 March 2025	17,196

Net Book Value
As at 31 March 2025	1,821

As at 1 April 2024	1,562

6. Stocks

	2025	2024
	£	£
Materials	6,439	6,203

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Zen Hair Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	499	500
Directors' loan accounts	15,800	6,400

	16,299	6,900

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,305	-
Corporation tax	3,376	2,992
Other taxes and social security	2,042	5,161
VAT	20,499	21,381
Sundry creditors & accruals	11,031	13,191

	39,253	42,725

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

10. Other Commitments

At the end of the period the company had minimum lease payments under non-cancellable leases as follows:

	2025	2024
	£	£
Not later than one year	27,500	27,500
Later than one year and not later than five years	27,500	55,000

	55,000	82,500

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Zen Hair Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Karl Nitsche	3,840	9,480	3,840	-	9,480
Mrs Sheila Nitsche	2,560	6,320	2,560	-	6,320

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

	2025	2024
	£	£
Mr Karl Nitsche	5,160	6,960
Mrs Sheila Nitsche	3,440	4,640