Company registration number 15189329 (England and Wales)
BEAUTY GROOMING FRANCHISE UK LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BEAUTY GROOMING FRANCHISE UK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
BEAUTY GROOMING FRANCHISE UK LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,286
-
0
Current assets
Stocks
2,606
-
Debtors
4
13,032
-
0
Cash at bank and in hand
4,241
-
0
19,879
-
0
Creditors: amounts falling due within one year
5
(430,519)
(254,629)
Net current liabilities
(410,640)
(254,629)
Net liabilities
(409,354)
(254,629)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(409,454)
(254,729)
Total equity
(409,354)
(254,629)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 29 April 2026
Mr F Aldhaheri
Director
Company registration number 15189329 (England and Wales)
BEAUTY GROOMING FRANCHISE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Beauty Grooming Franchise UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 1, Scott House, The Concourse, Waterloo Station, Waterloo, London, United Kingdom, SE1 7LY.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company had net liabilities of £409,354 at the year-end. The directors consider that it is appropriate to prepare the accounts on a going concern basis as the parent company, The Grooming Company International Investments, has undertaken to continue to provide financial support for the company as required for a period of at least twelve months from the date of approval of these accounts.

1.3
Turnover

Turnover represents the fair value of consideration received or receivable for goods and services provided in the ordinary course of business, net of value added tax and trade discounts.

Revenue from the provision of beauty services is recognised at the point the service is performed, as this is when the company has fulfilled its contractual obligation to the customer.

Revenue from the sale of retail products is recognised when control of the goods passes to the customer, which is normally at the point of sale.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
3 year straight line
Computers
5 year straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

BEAUTY GROOMING FRANCHISE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

BEAUTY GROOMING FRANCHISE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
2
BEAUTY GROOMING FRANCHISE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
-
0
Additions
1,413
At 31 December 2025
1,413
Depreciation and impairment
At 1 January 2025
-
0
Depreciation charged in the year
127
At 31 December 2025
127
Carrying amount
At 31 December 2025
1,286
At 31 December 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
316
-
0
Other debtors
12,716
-
0
13,032
-
0
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
10,358
7,575
Amounts owed to group undertakings
414,307
242,381
Other creditors
5,854
4,673
430,519
254,629
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

BEAUTY GROOMING FRANCHISE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
6
Audit report information
(Continued)
- 6 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Hazel Day BSc (Hons) FCA DChA
Statutory Auditor:
Xeinadin Audit Limited
Date of audit report:
18 May 2026
7
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
7,835
-
0

At 31 December 2025, the company held a lease over premises at N-Bar, Marylebone, used for trading purposes. The lease is due to terminate in March 2026, with no commitments beyond this date.

8
Related party transactions

As at 31st December 2025 the company owed its parent company, The Grooming Company International Investments, a total of £414,307 (2024: £242,381) in respect of intercompany costs recharged.

9
Parent company

The parent company is The Grooming Company International Investments, the ultimate controlling parent company is IHC International Holding Company Limited, a company registered in the United Arab Emirates.

2025-12-31 2025-01-01 false false false 18 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr F Aldhaheri 15189329 2025-01-01 2025-12-31 15189329 2025-12-31 15189329 2024-12-31 15189329 core:OtherPropertyPlantEquipment 2025-12-31 15189329 core:OtherPropertyPlantEquipment 2024-12-31 15189329 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 15189329 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 15189329 core:WithinOneYear 2025-12-31 15189329 core:WithinOneYear 2024-12-31 15189329 core:CurrentFinancialInstruments 2025-12-31 15189329 core:CurrentFinancialInstruments 2024-12-31 15189329 core:ShareCapital 2025-12-31 15189329 core:ShareCapital 2024-12-31 15189329 core:RetainedEarningsAccumulatedLosses 2025-12-31 15189329 core:RetainedEarningsAccumulatedLosses 2024-12-31 15189329 bus:Director1 2025-01-01 2025-12-31 15189329 core:FurnitureFittings 2025-01-01 2025-12-31 15189329 core:ComputerEquipment 2025-01-01 2025-12-31 15189329 2023-10-05 2024-12-31 15189329 core:OtherPropertyPlantEquipment 2024-12-31 15189329 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 15189329 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15189329 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15189329 bus:FRS102 2025-01-01 2025-12-31 15189329 bus:Audited 2025-01-01 2025-12-31 15189329 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP