IRIS Accounts Production v26.1.0.640 07956562 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Ordinary share 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07956562 2025-03-31 07956562 2026-03-31 07956562 2025-04-01 2026-03-31 07956562 2024-03-31 07956562 2024-04-01 2025-03-31 07956562 2025-03-31 07956562 ns15:EnglandWales 2025-04-01 2026-03-31 07956562 ns14:PoundSterling 2025-04-01 2026-03-31 07956562 ns10:Director1 2025-04-01 2026-03-31 07956562 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07956562 ns10:SmallEntities 2025-04-01 2026-03-31 07956562 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07956562 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 07956562 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07956562 ns10:FullAccounts 2025-04-01 2026-03-31 07956562 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 07956562 ns5:CurrentFinancialInstruments 2026-03-31 07956562 ns5:CurrentFinancialInstruments 2025-03-31 07956562 ns5:Non-currentFinancialInstruments 2026-03-31 07956562 ns5:Non-currentFinancialInstruments 2025-03-31 07956562 ns5:ShareCapital 2026-03-31 07956562 ns5:ShareCapital 2025-03-31 07956562 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 07956562 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 07956562 ns10:RegisteredOffice 2025-04-01 2026-03-31 07956562 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 07956562 ns5:FurnitureFittings 2025-04-01 2026-03-31 07956562 ns5:MotorVehicles 2025-04-01 2026-03-31 07956562 ns5:ComputerEquipment 2025-04-01 2026-03-31 07956562 ns5:LeaseholdImprovements 2025-03-31 07956562 ns5:FurnitureFittings 2025-03-31 07956562 ns5:MotorVehicles 2025-03-31 07956562 ns5:ComputerEquipment 2025-03-31 07956562 ns5:LeaseholdImprovements 2026-03-31 07956562 ns5:FurnitureFittings 2026-03-31 07956562 ns5:MotorVehicles 2026-03-31 07956562 ns5:ComputerEquipment 2026-03-31 07956562 ns5:LeaseholdImprovements 2025-03-31 07956562 ns5:FurnitureFittings 2025-03-31 07956562 ns5:MotorVehicles 2025-03-31 07956562 ns5:ComputerEquipment 2025-03-31 07956562 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-31 07956562 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-04-01 2026-03-31 07956562 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2026-03-31 07956562 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-31 07956562 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 07956562 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 07956562 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2026-03-31 07956562 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-03-31 07956562 ns5:WithinOneYear 2026-03-31 07956562 ns5:WithinOneYear 2025-03-31 07956562 ns5:DeferredTaxation 2025-03-31 07956562 ns5:DeferredTaxation 2026-03-31 07956562 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 07956562 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026

FOR

CAISTERS HAIR LOUNGE LTD

| CAISTERS HAIR LOUNGE LTD (REGISTERED NUMBER: 07956562) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| CAISTERS HAIR LOUNGE LTD (REGISTERED NUMBER: 07956562) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 12,370 |  | 16,488 |  |

CURRENT ASSETS

Stocks | 6 | 10,136 |  | 11,599 |  |

Debtors | 7 | 33,883 |  | 42,277 |  |

Cash at bank and in hand | 20,245 |  | 12,710 |  |

64,264 |  | 66,586 |  |

CREDITORS

Amounts falling due within one year | 8 | 73,433 |  | 77,097 |  |

NET CURRENT LIABILITIES | (9,169 | ) | (10,511 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,201 |  | 5,977 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | (1,667 | ) |

PROVISIONS FOR LIABILITIES | 11 | (3,093 | ) | (4,122 | ) |

NET ASSETS | 108 |  | 188 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 8 |  | 88 |  |

SHAREHOLDERS' FUNDS | 108 |  | 188 |  |

| CAISTERS HAIR LOUNGE LTD (REGISTERED NUMBER: 07956562) |

BALANCE SHEET - continued

31 MARCH 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Mr D J Caister - Director

| CAISTERS HAIR LOUNGE LTD (REGISTERED NUMBER: 07956562) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Caisters Hair Lounge Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07956562

| Registered office: | Pharmacy Chambers

| High Street

| Wadhurst

| East Sussex

| TN5 6AP

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 10% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office Equipment | - | 25% on reducing balance

| Fixed assets are originally recorded at cost.

| Stocks

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

| CAISTERS HAIR LOUNGE LTD (REGISTERED NUMBER: 07956562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

| If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

| CAISTERS HAIR LOUNGE LTD (REGISTERED NUMBER: 07956562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Operating lease commitments

| Operating lease commitments are charged through the profit and loss account in the year to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2025 - 11 ) .

| CAISTERS HAIR LOUNGE LTD (REGISTERED NUMBER: 07956562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Motor |  | Office |

| property |  | fittings |  | vehicles |  | Equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 8,262 |  | 30,245 |  | 25,390 |  | 7,826 |  | 71,723 |  |

| Additions | - |  | 830 |  | - |  | 82 |  | 912 |  |

| Disposals | - |  | (1,140 | ) | - |  | - |  | (1,140 | ) |

| At 31 March 2026 | 8,262 |  | 29,935 |  | 25,390 |  | 7,908 |  | 71,495 |  |

| DEPRECIATION

| At 1 April 2025 | 7,742 |  | 23,455 |  | 17,356 |  | 6,682 |  | 55,235 |  |

| Charge for year | 144 |  | 2,069 |  | 2,009 |  | 261 |  | 4,483 |  |

| Eliminated on disposal | - |  | (593 | ) | - |  | - |  | (593 | ) |

| At 31 March 2026 | 7,886 |  | 24,931 |  | 19,365 |  | 6,943 |  | 59,125 |  |

| NET BOOK VALUE

| At 31 March 2026 | 376 |  | 5,004 |  | 6,025 |  | 965 |  | 12,370 |  |

| At 31 March 2025 | 520 |  | 6,790 |  | 8,034 |  | 1,144 |  | 16,488 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 25,390 |  |

| DEPRECIATION

| At 1 April 2025 | 17,356 |  |

| Charge for year | 2,009 |  |

| At 31 March 2026 | 19,365 |  |

| NET BOOK VALUE

| At 31 March 2026 | 6,025 |  |

| At 31 March 2025 | 8,034 |  |

| CAISTERS HAIR LOUNGE LTD (REGISTERED NUMBER: 07956562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

6. | STOCKS

2026 | 2025 |

£ | £ |

| Stocks | 10,136 |  | 11,599 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Directors' current accounts | 15,672 |  | 25,336 |  |

| Tax recoverable | 7,840 |  | 8,362 |  |

| Prepayments and accrued income | 10,371 |  | 8,579 |  |

33,883 |  | 42,277 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 1,667 |  | 10,000 |  |

| Trade creditors | 10,931 |  | 9,579 |  |

| Corporation tax | 20,487 |  | 18,680 |  |

| PAYE and social security | 3,371 |  | 3,095 |  |

| VAT | 16,641 |  | 15,898 |  |

| Other creditors | 4,244 |  | 2,216 |  |

| Wages control account | 13,724 |  | 15,219 |  |

| Accruals and deferred income | 2,368 |  | 2,410 |  |

73,433 |  | 77,097 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | - |  | 1,667 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | - |  | 3,500 |  |

| CAISTERS HAIR LOUNGE LTD (REGISTERED NUMBER: 07956562) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

10. | LEASING AGREEMENTS - continued

| There is a break clause in the lease in July 2019 although the lease expires in July 2025.

11. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 3,093 |  | 4,122 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 4,122 |  |

| Credited during year | (1,029 | ) |

| Balance at 31 March 2026 | 3,093 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary share | £1 | 100 |  | 100 |  |

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At 31 March 2026, there were loans to directors totalling £15,671 (2025: 25,336). Interest was applied to these loans at the official HMRC beneficial loan rate.