Company registration number SC215510 (Scotland)
DNB HAIR LIMITED
T/A BYRES & BIRRELL
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
DNB HAIR LIMITED
T/A BYRES & BIRRELL
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
DNB HAIR LIMITED
T/A BYRES & BIRRELL
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF DNB HAIR LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DNB Hair Limited for the year ended 30 June 2025 which comprise, the balance sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.

This report is made solely to the b oard of d irectors of DNB Hair Limited, as a body, in accordance with the terms of our engagement letter dated 22 November 2021. Our work has been undertaken solely to prepare for your approval the financial statements of DNB Hair Limited and state those matters that we have agreed to state to the b oard of d irectors of DNB Hair Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DNB Hair Limited and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that DNB Hair 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 profit of DNB Hair Limited. You consider that DNB Hair 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 DNB Hair 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 f inancial statements.

BK Plus
Chartered Certified Accountants
1875 Great Western Road
Glasgow
G13 2YD
17 March 2026
DNB HAIR LIMITED
T/A BYRES & BIRRELL
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
4
99,261
101,177
Current assets
Stocks
7,004
6,732
Debtors
5
907
1,991
Cash at bank and in hand
56,047
92,822
63,958
101,545
Creditors: amounts falling due within one year
6
(93,092)
(87,117)
Net current (liabilities)/assets
(29,134)
14,428
Total assets less current liabilities
70,127
115,605
Provisions for liabilities
(2,219)
(2,381)
Net assets
67,908
113,224
Capital and reserves
Called up share capital
104
104
Profit and loss reserves
67,804
113,120
Total equity
67,908
113,224
DNB HAIR LIMITED
T/A BYRES & BIRRELL
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 3 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 March 2026 and are signed on its behalf by:
Mrs N A Byers
Mr D M Byers
Director
Director
Company registration number SC215510 (Scotland)
DNB HAIR LIMITED
T/A BYRES & BIRRELL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

DNB Hair Limited is a private company limited by shares incorporated in Scotland. The registered office is 1875 Great Western Road, Glasgow, United Kingdom, G13 2YD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Revenue

Turnover represents sales of services net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Revalued at regular intervals
Leasehold improvements
25% reducing balance
Fixtures and fittings
15% reducing balance
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stock is valued at the lower of cost and net realisable value after making allowance for slow moving items.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DNB HAIR LIMITED
T/A BYRES & BIRRELL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
10
DNB HAIR LIMITED
T/A BYRES & BIRRELL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
4
Tangible fixed assets
Freehold land and buildings
Leasehold improvements
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 July 2024 and 30 June 2025
90,384
52,295
84,028
10,210
236,917
Depreciation and impairment
At 1 July 2024
-
0
49,316
76,214
10,210
135,740
Depreciation charged in the year
-
0
744
1,172
-
0
1,916
At 30 June 2025
-
0
50,060
77,386
10,210
137,656
Carrying amount
At 30 June 2025
90,384
2,235
6,642
-
0
99,261
At 30 June 2024
90,384
2,979
7,814
-
0
101,177
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
907
1,991
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
8,986
14,514
Corporation tax
29,330
32,269
Other taxation and social security
24,540
16,572
Other creditors
30,236
23,762
93,092
87,117
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