REGISTERED NUMBER: 15172611 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

KOMI BEAUTY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Anastasiou

Ms S Evripidou

REGISTERED OFFICE:

Solar House

282 Chase Road

London

N14 6NZ

REGISTERED NUMBER:

15172611 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

79,394

100,178

CURRENT ASSETS

Stocks

5

2,470

2,896

Debtors

6

3,148

4,195

Cash at bank and in hand

11,590

9,361

17,208

16,452

CREDITORS

Amounts falling due within one year

7

93,866

104,846

NET CURRENT LIABILITIES

(76,658

)

(88,394

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,736

11,784

CREDITORS

Amounts falling due after more than one year

8

24,776

43,753

NET LIABILITIES

(22,040

)

(31,969

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(22,140

)

(32,069

)

SHAREHOLDERS' FUNDS

(22,040

)

(31,969

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

Mr N Anastasiou - Director

1.	STATUTORY INFORMATION

Komi Beauty Limited 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.

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.

Turnover

Turnover represents amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided. This is stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, 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 Statement of Income and Retained Earnings, 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.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

82,000

36,701

2,114

120,815

Additions

-

944

-

944

At 30 September 2025

82,000

37,645

2,114

121,759

DEPRECIATION

At 1 October 2024

10,933

9,175

529

20,637

Charge for year

14,214

7,118

396

21,728

At 30 September 2025

25,147

16,293

925

42,365

NET BOOK VALUE

At 30 September 2025

56,853

21,352

1,189

79,394

At 30 September 2024

71,067

27,526

1,585

100,178

5.

STOCKS

30.9.25

30.9.24

£

£

Stocks

2,470

2,896

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,613

2,096

Prepayments

1,535

2,099

3,148

4,195

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

18,977

18,977

Trade creditors

855

2,558

Tax

9

-

Social security and other taxes

739

621

Net wages

3,606

3,333

Pensions

160

423

VAT

5,620

2,016

Amounts due to related

companies

49,283

63,083

Other creditors

1,973

730

Directors' current accounts

12,472

12,472

Accrued expenses

172

633

93,866

104,846

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

24,776

43,753

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100