2024-06-01 2025-05-31 false Capium Accounts Production 1.1 14845938 2024-06-01 2025-05-31 14845938 bus:FullAccounts 2024-06-01 2025-05-31 14845938 bus:FRS102 2024-06-01 2025-05-31 14845938 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 14845938 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14845938 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14845938 2024-06-01 2025-05-31 14845938 2025-05-31 14845938 bus:RegisteredOffice 2024-06-01 2025-05-31 14845938 core:WithinOneYear 2025-05-31 14845938 core:AfterOneYear 2025-05-31 14845938 1 2024-06-01 2025-05-31 14845938 bus:Director1 2024-06-01 2025-05-31 14845938 bus:Director1 2025-05-31 14845938 bus:Director1 2023-06-01 2024-05-31 14845938 2023-06-01 14845938 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 14845938 2023-06-01 2024-05-31 14845938 2024-05-31 14845938 core:WithinOneYear 2024-05-31 14845938 core:AfterOneYear 2024-05-31 14845938 bus:EntityAccountantsOrAuditors 2023-06-01 2024-05-31 14845938 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 14845938 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 14845938 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 14845938 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 14845938 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 14845938 core:Non-currentFinancialInstruments 2025-05-31 14845938 core:Non-currentFinancialInstruments 2024-05-31 14845938 core:ShareCapital 2025-05-31 14845938 core:ShareCapital 2024-05-31 14845938 core:RetainedEarningsAccumulatedLosses 2025-05-31 14845938 core:RetainedEarningsAccumulatedLosses 2024-05-31 14845938 core:ShareCapitalOrdinaryShares 2024-06-01 14845938 core:ShareCapitalOrdinaryShares 2023-06-01 14845938 core:ShareCapitalOrdinaryShares 2024-06-01 2025-05-31 14845938 core:ShareCapitalOrdinaryShares 2023-06-01 2024-05-31 14845938 core:ShareCapitalOrdinaryShares 2025-05-31 14845938 core:ShareCapitalOrdinaryShares 2024-05-31 14845938 core:RetainedEarningsAccumulatedLosses 2024-06-01 14845938 core:RetainedEarningsAccumulatedLosses 2023-06-01 14845938 core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 14845938 core:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 14845938 core:RetainedEarningsAccumulatedLosses 2025-05-31 14845938 core:RetainedEarningsAccumulatedLosses 2024-05-31 14845938 dpl:Item1 2024-06-01 14845938 dpl:Item1 2025-05-31 14845938 dpl:Item1 2023-06-01 14845938 dpl:Item1 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 14845938
England and Wales
KERALA BEAUTY SALON UK LTD
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

KERALA BEAUTY SALON UK LTD Contents Page For the year ended 31 May 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

KERALA BEAUTY SALON UK LTD Company Information For the year ended 31 May 2025
Director | Ganga RENAJITH
Registered Number | 14845938
Registered Office | 307 High Street North London E12 6SL
Accountants | ASR Accountancy Ltd 18 Barking Road East Ham London E6 3BP
1

KERALA BEAUTY SALON UK LTD Director's Report For the year ended 31 May 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 May 2025. Principal activities Principal activity of the company during the financial year was of ... Director The director who served the company throughout the year was as follows:
Ganga RENAJITH
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Ganga RENAJITH Director
Date approved: 01 April 2026 2

KERALA BEAUTY SALON UK LTD Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. ASR Accountancy Ltd 31 May 2025 .................................................... ASR Accountancy Ltd 18 Barking Road East Ham London E6 3BP 01 April 2026 3

KERALA BEAUTY SALON UK LTD Income Statement For the year ended 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 233,082 |  | 44,124
Cost of sales |  | (25,134) |  | (938)
Gross profit |  | 207,948 |  | 43,186
Selling and distribution costs |  | (972) |  | 0
Administrative expenses |  | (187,666) |  | (40,822)
Other operating expenses |  | (4,366) |  | 0
Operating profit |  | 14,944 |  | 2,364
Profit/(Loss) on ordinary activities before taxation |  | 14,944 |  | 2,364
Tax on profit on ordinary activities |  | (2,839) |  | (449)
Profit/(Loss) for the financial year |  | 12,105 |  | 1,915
4

KERALA BEAUTY SALON UK LTD Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 0 |  | 140
Cash at bank and in hand |  | 6,438 |  | 2,325
|  | 6,438 |  | 2,465
Creditors: amount falling due within one year | 4 | (2,838) |  | (450)
Net current assets |  | 3,600 |  | 2,015
Total assets less current liabilities |  | 3,600 |  | 2,015
Creditors: amount falling due after more than one year | 5 | (1,494) |  | 0
Net assets |  | 2,106 |  | 2,015
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 2,006 |  | 1,915
Shareholders' funds |  | 2,106 |  | 2,015
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 01 April 2026 and were signed by:
------------------------------- Ganga RENAJITH Director
5

KERALA BEAUTY SALON UK LTD Statement of Changes in Equity For the year ended 31 May 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
Profit for the year |  |  |  | 1,915 |  | 1,915
Total comprehensive income for the year |  | - |  | 1,915 |  | 1,915
Shares issued |  | 100 |  |  |  | 100
Total investments by and distributions to owners |  | 100 |  | - |  | 100
At 31 May 2024 |  | 100 |  | 1,915 |  | 2,015
At 01 June 2024 |  | 100 |  | (99) |  | 1
Profit for the year |  |  |  | 12,105 |  | 12,105
Total comprehensive income for the year |  | - |  | 12,105 |  | 12,105
Dividends |  |  |  | (10,000) |  | (10,000)
Total investments by and distributions to owners |  | - |  | (10,000) |  | (10,000)
At 31 May 2025 |  | 100 |  | 2,006 |  | 2,106
6

KERALA BEAUTY SALON UK LTD Notes to the Financial Statements For the year ended 31 May 2025
General Information KERALA BEAUTY SALON UK LTD is a private company, limited by shares, registered in England and Wales, registration number 14845938, registration address 307 High Street North, London, E12 6SL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Loan Accounts | 0 |  | 140
| 0 |  | 140
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 2,838 |  | 449
Other Creditors | 0 |  | 1
| 2,838 |  | 450
5. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Loan Accounts | 1,494 |  | 0
| 1,494 |  | 0
7