Michelle Hart Hair Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09405246

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,741		17,901
Tangible Assets	5		3,524		5,018

			14,265		22,919
CURRENT ASSETS
Stocks	6	7,500		7,500
Debtors	7	14,601		21,357
Cash at bank and in hand		28,278		41,856

		50,379		70,713
Creditors: Amounts Falling Due Within One Year	8	(31,633 )		(79,162 )

NET CURRENT ASSETS (LIABILITIES)			18,746		(8,449 )

TOTAL ASSETS LESS CURRENT LIABILITIES			33,011		14,470

Creditors: Amounts Falling Due After More Than One Year	9		(3,424 )		(13,583 )

NET ASSETS			29,587		887

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			29,586		886

SHAREHOLDERS' FUNDS			29,587		887

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Michelle Hart Hair Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Michelle Hart

Director

27/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Michelle Hart Hair Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09405246 . The registered office is Little Halfpenny Blacksmith Lane, Chilworth, Guildford, England, GU4 8NQ.

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.

Presentation Currency

The accounts are presented in £ sterling.

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.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.

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:

Leasehold	10% SLM
Plant & Machinery	25% WDV
Fixtures & Fittings	25% WDV
Computer Equipment	25% WDV

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: 1 (2025: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	71,605

As at 31 January 2026	71,605

Amortisation
As at 1 February 2025	53,704
Provided during the period	7,160

As at 31 January 2026	60,864

...CONTINUED

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Michelle Hart Hair Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	10,741

As at 1 February 2025	17,901

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	7,010	25,964	5,721	6,345	45,040

As at 31 January 2026	7,010	25,964	5,721	6,345	45,040

Depreciation
As at 1 February 2025	5,164	25,877	5,012	3,969	40,022
Provided during the period	701	22	177	594	1,494

As at 31 January 2026	5,865	25,899	5,189	4,563	41,516

Net Book Value
As at 31 January 2026	1,145	65	532	1,782	3,524

As at 1 February 2025	1,846	87	709	2,376	5,018

6. Stocks

	2026	2025
	£	£
Stock	7,500	7,500

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	6,803	11,871
Other debtors	-	1,688

	6,803	13,559
Due after more than one year
Amounts owed by group undertakings	7,798	7,798

	14,601	21,357

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,701	1,452
Other creditors	15,966	43,832
Taxation and social security	12,966	33,878

	31,633	79,162

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Michelle Hart Hair Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

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

	2026	2025
	£	£
Bank loans	3,424	13,583

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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