REGISTERED NUMBER: 09669622 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Moore Beauty Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Ms T C Moore

REGISTERED OFFICE:

Bcl House 2 Pavilion Business Park

Royds Hall Road

Leeds

LS12 6AJ

REGISTERED NUMBER:

09669622 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Tangible assets

4

6,295

5,240

CURRENT ASSETS

Stocks

11,900

12,078

Debtors

5

492

1,356

Cash at bank and in hand

124,192

97,052

136,584

110,486

CREDITORS

Amounts falling due within one year

6

34,461

28,323

NET CURRENT ASSETS

102,123

82,163

TOTAL ASSETS LESS CURRENT LIABILITIES

108,418

87,403

CREDITORS

Amounts falling due after more than one year

7

(2,080

)

(8,369

)

PROVISIONS FOR LIABILITIES

(1,330

)

(996

)

NET ASSETS

105,008

78,038

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

104,998

78,028

SHAREHOLDERS' FUNDS

105,008

78,038

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

Ms T C Moore - Director

1.	STATUTORY INFORMATION

Moore Beauty Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Government grants

Government grants include £500.00 apprenticeship incentive.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

5,006

12,545

4,186

21,737

Additions

757

90

1,336

2,183

At 31 July 2025

5,763

12,635

5,522

23,920

DEPRECIATION

At 1 August 2024

2,795

9,858

3,844

16,497

Charge for year

280

540

308

1,128

At 31 July 2025

3,075

10,398

4,152

17,625

NET BOOK VALUE

At 31 July 2025

2,688

2,237

1,370

6,295

At 31 July 2024

2,211

2,687

342

5,240

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

598

Other debtors

492

758

492

1,356

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,251

6,097

Trade creditors

2,133

787

Taxation and social security

21,439

16,204

Other creditors

4,638

5,235

34,461

28,323

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,080

8,369

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £27,250 were paid to the director .