Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10903470 Mr G Riddick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10903470 2024-12-31 10903470 2025-12-31 10903470 2025-01-01 2025-12-31 10903470 frs-core:CurrentFinancialInstruments 2025-12-31 10903470 frs-core:ComputerEquipment 2025-12-31 10903470 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10903470 frs-core:ComputerEquipment 2024-12-31 10903470 frs-core:FurnitureFittings 2025-12-31 10903470 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10903470 frs-core:FurnitureFittings 2024-12-31 10903470 frs-core:ShareCapital 2025-12-31 10903470 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10903470 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10903470 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10903470 frs-bus:SmallEntities 2025-01-01 2025-12-31 10903470 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10903470 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10903470 frs-bus:Director1 2025-01-01 2025-12-31 10903470 frs-countries:EnglandWales 2025-01-01 2025-12-31 10903470 2023-12-31 10903470 2024-12-31 10903470 2024-01-01 2024-12-31 10903470 frs-core:CurrentFinancialInstruments 2024-12-31 10903470 frs-core:ShareCapital 2024-12-31 10903470 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10903470
Great British Beauty Brands Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Elsburys Accountants ACCA
Great British Beauty Brands Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Great British Beauty Brands Ltd
Accountants' Report
For The Year Ended 31 December 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Great British Beauty Brands Ltd for the year ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Great British Beauty Brands Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Great British Beauty Brands Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Great British Beauty Brands Ltd and state those matters that we have agreed to state to the director of Great British Beauty Brands Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Great British Beauty Brands Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Great British Beauty Brands Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Great British Beauty Brands Ltd . You consider that Great British Beauty Brands Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Great British Beauty Brands Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29/05/2026

Elsburys Accountants ACCA
Suite 2, 1 Kings Road
Crowthorne
Berkshire
RG45 7BF
Page 1
Page 2
Great British Beauty Brands Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10903470

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,696 |  | 3,741
|  |  | 2,696 |  | 3,741
CURRENT ASSETS
Stocks | 5 | 22,214 |  | 37,050 |
Debtors | 6 | 282 |  | 7,053 |
Cash at bank and in hand |  | 954 |  | 1,694 |
|  | 23,450 |  | 45,797 |
Creditors: Amounts Falling Due Within One Year | 7 | (563,172 ) |  | (545,412 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (539,722 ) |  | (499,615 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (537,026 ) |  | (495,874 )
NET LIABILITIES |  |  | (537,026 ) |  | (495,874 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (537,126 ) |  | (495,974 )
SHAREHOLDERS' FUNDS |  |  | (537,026) |  | (495,874)

Page 2
Page 3
Great British Beauty Brands Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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

Mr G Riddick Director
29/05/2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Great British Beauty Brands Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Great British Beauty Brands Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10903470 . The registered office is Suite 2 1 Kings Road, Crowthorne, RG45 7BF.
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
On the basis that the directors loan account will not be repaid until the company becomes profit-making, the director had reasonable expectation that the company has adequate resources, from themselves, to continue in operational existence for the foreseeable future. The company will therefore continue to adopt the going concern basis of accounting in preparing the annual financial statements.
2.3. 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.
2.4. 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:

Fixtures & Fittings | - 20% on reducing balance
Computer Equipment | - 33% on cost

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.
2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
Page 4
Page 5
Great British Beauty Brands Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 2,768 | 10,719 | 13,487
Additions | - | 499 | 499
As at 31 December 2025 | 2,768 | 11,218 | 13,986
Depreciation
As at 1 January 2025 | 2,065 | 7,681 | 9,746
Provided during the period | 141 | 1,403 | 1,544
As at 31 December 2025 | 2,206 | 9,084 | 11,290
Net Book Value
As at 31 December 2025 | 562 | 2,134 | 2,696
As at 1 January 2025 | 703 | 3,038 | 3,741

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 22,214 |  | 37,050

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 282 |  | 7,053

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 300 |  | -
Other creditors | 562,872 |  | 545,412
| 563,172 |  | 545,412

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5