Company registration number 07358394 (England and Wales)
BEAUTYPRO LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BEAUTYPRO LTD
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 9
BEAUTYPRO LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
41,990
-
0
Tangible assets
5
262,489
239,143
304,479
239,143
Current assets
Stocks
1,073,663
823,740
Debtors
6
740,341
737,679
Cash at bank and in hand
537,094
796,626
2,351,098
2,358,045
Creditors: amounts falling due within one year
7
(1,668,191)
(1,500,752)
Net current assets
682,907
857,293
Total assets less current liabilities
987,386
1,096,436
Creditors: amounts falling due after more than one year
8
(64,423)
(70,995)
Provisions for liabilities
(46,106)
(40,241)
Net assets
876,857
985,200
Capital and reserves
Called up share capital
200
2
Revaluation reserve
3,025
-
0
Profit and loss reserves
873,632
985,198
Total equity
876,857
985,200
BEAUTYPRO LTD
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 15 June 2026 and are signed on its behalf by:
Mr Ibrahim Ansari
Director
Company registration number 07358394 (England and Wales)
BEAUTYPRO LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 October 2023
2
-
0
480,585
480,587
Year ended 30 September 2024:
Profit and total comprehensive income
-
-
658,613
658,613
Dividends
-
-
(154,000)
(154,000)
Balance at 30 September 2024
2
-
0
985,198
985,200
Year ended 30 September 2025:
Profit
-
-
66,394
66,394
Other comprehensive income:
Revaluation of intangible assets
-
3,025
-
3,025
Total comprehensive income
-
3,025
66,394
69,419
Issue of share capital
198
-
-
198
Dividends
-
-
(177,960)
(177,960)
Balance at 30 September 2025
200
3,025
873,632
876,857
BEAUTYPRO LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
1
Accounting policies
Company information

Beautypro Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2a Enlightened Business Park, Palehouse Common, Framfield, East Sussex, Uckfield, United Kingdom, TN22 5QZ.

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
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Trademarks
10% straight line
Crypto-currency
revalued on an ongoing basis

Crypto-currency is carried under the revaluation model and revalued at each balance sheet date. Any impairment losses are recognised immediately in profit and loss and revaluation gains are reported in other comprehensive income.

BEAUTYPRO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.6
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:

Property improvements
20% straight line
Plant and equipment
25% reducing balance
Computers
33% straight line
Motor vehicles
25% reducing balance

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.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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.

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.

1.8
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.

1.9
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.

BEAUTYPRO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.10
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.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
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.

1.14
Retirement benefits

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

BEAUTYPRO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 7 -
1.15
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the lia bility.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
17
13
BEAUTYPRO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
4
Intangible fixed assets
Goodwill
Trademarks
Crypto-currency
Total
£
£
£
£
Cost
At 1 October 2024
-
0
15,300
-
0
15,300
Additions
6,000
6,000
27,436
39,436
Revaluation
-
0
-
0
4,034
4,034
At 30 September 2025
6,000
21,300
31,470
58,770
Amortisation and impairment
At 1 October 2024
-
0
15,300
-
0
15,300
Amortisation charged for the year
329
329
-
0
658
Impairment losses
-
0
-
0
822
822
At 30 September 2025
329
15,629
822
16,780
Carrying amount
At 30 September 2025
5,671
5,671
30,648
41,990
At 30 September 2024
-
0
-
0
-
0
-
0
5
Tangible fixed assets
Property improvements
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 October 2024
99,732
40,487
48,217
134,001
322,437
Additions
67,696
4,950
13,432
66,474
152,552
Disposals
(2,552)
(6,700)
(28,444)
(72,868)
(110,564)
At 30 September 2025
164,876
38,737
33,205
127,607
364,425
Depreciation and impairment
At 1 October 2024
4,465
20,666
42,355
15,808
83,294
Depreciation charged in the year
28,650
5,363
5,505
31,532
71,050
Eliminated in respect of disposals
(1,533)
(5,771)
(28,444)
(16,660)
(52,408)
At 30 September 2025
31,582
20,258
19,416
30,680
101,936
Carrying amount
At 30 September 2025
133,294
18,479
13,789
96,927
262,489
At 30 September 2024
95,267
19,821
5,862
118,193
239,143
BEAUTYPRO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 9 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
572,387
521,176
Other debtors
167,954
216,503
740,341
737,679
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
545,476
579,956
Trade creditors
462,569
271,308
Taxation and social security
146,885
289,960
Other creditors
513,261
359,528
1,668,191
1,500,752

The bank loans are secured by fixed and floating charges over the assets of the company.

Included in other creditors is an amount of £404,218 (2024 - £321,344), which relates to an invoice discounting facility under which trade debtors are assigned to the finance provider. The facility is secured against the company's book debts.

Also included in other creditors is an amount of £11,100 (2024 - £11,099) that relates to obligations under hire purchase and finance lease arrangements which are secured on the related assets.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
64,423
70,995

Included in other creditors is an amount of £64,423 (2024 - £70,995 ) that relates to obligations under hire purchase and finance lease arrangements which are secured on the related assets.

9
Related party transactions

Other debtors falling due within one year includes an unsecured, interest free, loans of £99,335 (2024 - £68,000) to related companies that are controlled by the directors. There are no fixed repayment terms.

Included in other creditors falling due within one year are unsecured, interest free, loans from directors totalling £27,675 (2024 - £32,346 other debtors).

Ultimate controlling party

The company is under the control of its directors.

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