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Registered number: 07488451
Hair Genius Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Johnston Wood Roach Ltd
Hair Genius Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Hair Genius Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07488451

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 505
Tangible Assets | 5 |  | 544 |  | 894
|  |  | 544 |  | 1,399
CURRENT ASSETS
Stocks |  | 3,850 |  | 3,850 |
Debtors | 6 | 10,689 |  | 8,009 |
Cash at bank and in hand |  | 4,454 |  | 4,395 |
|  | 18,993 |  | 16,254 |
Creditors: Amounts Falling Due Within One Year | 7 | (49,386 ) |  | (48,921 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,393 ) |  | (32,667 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (29,849 ) |  | (31,268 )
NET LIABILITIES |  |  | (29,849 ) |  | (31,268 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 40,000 |  | 40,000
Profit and Loss Account |  |  | (69,849 ) |  | (71,268 )
SHAREHOLDERS' FUNDS |  |  | (29,849) |  | (31,268)

Page 1
Page 2
Hair Genius Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Profit and Loss Account.
On behalf of the board

Miss Sarah Walker Director
6 November 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Hair Genius Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Hair Genius Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07488451 . The registered office is Berkeley House, Amery Street, Alton, Hampshire, GU34 1HN.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Going Concern Disclosure
The company meets its day to day working capital requirements through an overdraft facility and short term loans. Toni & Guy Limited provide support for the company in the form of extended supplier credit when necessary. The Director considers that it is appropriate to prepare the financial statements on a going concern basis as he expects the company to continue to trade within the facilities made available.
2.3. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
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 if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.4. 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.
2.5. 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 5 years.
2.6. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Franchise and Legal Costs. They are amortised to profit and loss account over its estimated economic life of 5 years.
2.7. 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:

Plant & Machinery | 20% straight line
Fixtures & Fittings | 20% straight line
Computer Equipment | 20% straight line

Page 3
Page 4
Hair Genius Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.8. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.9. 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.
2.10. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.11. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 13,500 | 16,655 | 30,155
Disposals | - | (16,655 ) | (16,655 )
As at 31 August 2025 | 13,500 | - | 13,500

...CONTINUED
Page 4
Page 5
Hair Genius Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Amortisation
As at 1 September 2024 | 13,500 | 16,150 | 29,650
Provided during the period | - | 505 | 505
Disposals | - | (16,655 ) | (16,655 )
As at 31 August 2025 | 13,500 | - | 13,500
Net Book Value
As at 31 August 2025 | - | - | -
As at 1 September 2024 | - | 505 | 505

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 66,015 | 1,298 | 67,313
As at 31 August 2025 | 66,015 | 1,298 | 67,313
Depreciation
As at 1 September 2024 | 65,121 | 1,298 | 66,419
Provided during the period | 350 | - | 350
As at 31 August 2025 | 65,471 | 1,298 | 66,769
Net Book Value
As at 31 August 2025 | 544 | - | 544
As at 1 September 2024 | 894 | - | 894

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 800 |  | 400
Other debtors | 9,889 |  | 7,609
| 10,689 |  | 8,009

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,901 |  | 9,936
Bank loans and overdrafts | 9,645 |  | 2,479
Other creditors | 15,392 |  | 24,207
Taxation and social security | 14,448 |  | 12,299
| 49,386 |  | 48,921

Page 5
Page 6
Hair Genius Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
10,400 Ordinary A shares of £ 1.00 each | 10,400 |  | 10,400
29,600 Ordinary B shares of £ 1.00 each | 29,600 |  | 29,600
| 40,000 |  | 40,000

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Dean Hemsley-Jones | 774 | - | - | - | 774
Miss Sarah Walker | - | 2,000 | (4,161 ) | - | (2,161 )

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