REGISTERED NUMBER: 04573533 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ZOOLOGY HAIR STUDIO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J Mountney

REGISTERED OFFICE:

145 High Street

Wanstead

London

E11 2RL

REGISTERED NUMBER:

04573533 (England and Wales)

ACCOUNTANTS:

THP Limited

Chartered Accountants

34-40 High Street

Wanstead

London

E11 2RJ

FIXED ASSETS

Tangible assets

4

310

759

CURRENT ASSETS

Stocks

5

1,456

4,399

Debtors

6

249,137

243,992

Cash at bank

22,057

17,515

272,650

265,906

CREDITORS

Amounts falling due within one year

7

87,870

89,678

NET CURRENT ASSETS

184,780

176,228

TOTAL ASSETS LESS CURRENT LIABILITIES

185,090

176,987

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

9

185,088

176,985

SHAREHOLDERS' FUNDS

185,090

176,987

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

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

The director acknowledges his 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 18 May 2026 and were signed by:

M J Mountney - Director

1.	STATUTORY INFORMATION

Zoology Hair Studio Ltd 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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods and services supplied, net of returns, discounts and value added taxes. Revenue is recognised in the accounting period in which the services were rendered.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Fixtures, plant and equipment

-

20% on cost

Stocks

Stocks are valued at the lower cost and estimated selling price less costs to sell, 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 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

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

Contributions payable for the year to defined contribution schemes are charged to the profit and loss account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures,

to

plant and

property

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

39,785

85,330

125,115

DEPRECIATION

At 1 November 2024

39,165

85,191

124,356

Charge for year

310

139

449

At 31 October 2025

39,475

85,330

124,805

NET BOOK VALUE

At 31 October 2025

310

-

310

At 31 October 2024

620

139

759

5.

STOCKS

2025

2024

£

£

Stocks

1,456

4,399

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by related party

233,744

233,744

Prepayments and accrued income

15,393

10,248

249,137

243,992

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,803

9,452

Corporation tax

26,104

28,787

Social security and other taxes

6,005

-

VAT

28,114

25,038

Other creditors

2,908

4,657

Director's loan account

80

515

Accruals and deferred income

20,856

21,229

87,870

89,678

8.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

40,000

40,000

9.

RESERVES

Retained

earnings

£

At 1 November 2024

176,985

Profit for the year

86,103

Dividends

(78,000

)

At 31 October 2025

185,088

10.	RELATED PARTY DISCLOSURES

The amount due at 31 October 2025 from Zoology Men Limited was £233,744 (2024: £233,744), a related company due to 100% shareholding of M J Mountney. This loan is interest free and repayable on demand.