Company registration number 03115652 (England and Wales)
Hair Tools Limited
UNAUDITED FINANCIAL STATEMENTS
Financial Statements
for the year ended 31 December 2025
PAGES FOR FILING WITH REGISTRAR
Hair Tools Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Hair Tools Limited
Statement of financial position
as at 31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
542,974
551,253
Current assets
Stocks
1,267,383
1,672,268
Debtors
1,265,089
1,568,675
Cash at bank and in hand
9,939,049
9,106,542
12,471,521
12,347,485
Creditors: amounts falling due within one year
(1,408,284)
(1,796,269)
Net current assets
11,063,237
10,551,216
Net assets
11,606,211
11,102,469
Capital and reserves
Called up share capital
4
40,000
40,000
Capital redemption reserve
2,000
2,000
Profit and loss reserves
11,564,211
11,060,469
Total equity
11,606,211
11,102,469
Hair Tools Limited
Statement of financial position (continued)
as at 31 December 2025
- 2 -

For the financial year ended 31 December 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.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 June 2026 and are signed on its behalf by:
D N Brunton
Director
Company registration number 03115652 (England and Wales)
Hair Tools Limited
Notes to the financial statements
for the year ended 31 December 2025
- 3 -
1
Accounting policies
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.

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

Revenue

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.

Turnover is recognised on the despatch of goods to the customer.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

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

Freehold land and buildings
No depreciation
Plant and equipment
15% reducing balance
Fixtures and fittings
33% reducing balance

Depreciation has not been provided on the freehold properties. The directors believe the current market value to be in line with original cost and as such believe that depreciation should not be provided in order for the financial statements to show a true and fair view.

Stocks

Stocks are stated at the lower of cost and net realisable value.

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 income statement 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.

Retirement benefits

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

Leases

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.

Hair Tools Limited
Notes to the financial statements (continued)
for the year ended 31 December 2025
1
Accounting policies
(continued)
- 4 -
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2025
2024
Number
Number
Total
17
15
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 January 2025
478,669
310,165
215,917
1,004,751
Additions
-
0
-
0
9,910
9,910
At 31 December 2025
478,669
310,165
225,827
1,014,661
Depreciation and impairment
At 1 January 2025
-
0
262,396
191,102
453,498
Depreciation charged in the year
-
0
7,165
11,024
18,189
At 31 December 2025
-
0
269,561
202,126
471,687
Carrying amount
At 31 December 2025
478,669
40,604
23,701
542,974
At 31 December 2024
478,669
47,769
24,815
551,253
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
36,000
36,000
36,000
36,000
Ordinary A shares of £1 each
2,000
2,000
2,000
2,000
Ordinary B shares of £1 each
2,000
2,000
2,000
2,000
40,000
40,000
40,000
40,000
Hair Tools Limited
Notes to the financial statements (continued)
for the year ended 31 December 2025
- 5 -
5
Company information

Hair Tools Limited is a private company limited by shares incorporated in England and Wales. The registered office is Head Jog House, Netherfield Road, Ravensthorpe, Dewsbury, West Yorkshire, WF13 3JY.

2025-12-31 2025-01-01 false false false 24 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity D N Brunton A M Brunton A M Brunton 03115652 2025-01-01 2025-12-31 03115652 2025-12-31 03115652 2024-12-31 03115652 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 03115652 core:PlantMachinery 2025-12-31 03115652 core:FurnitureFittings 2025-12-31 03115652 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 03115652 core:PlantMachinery 2024-12-31 03115652 core:FurnitureFittings 2024-12-31 03115652 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03115652 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 03115652 core:ShareCapital 2025-12-31 03115652 core:ShareCapital 2024-12-31 03115652 core:CapitalRedemptionReserve 2025-12-31 03115652 core:CapitalRedemptionReserve 2024-12-31 03115652 core:RetainedEarningsAccumulatedLosses 2025-12-31 03115652 core:RetainedEarningsAccumulatedLosses 2024-12-31 03115652 core:ShareCapitalOrdinaryShareClass1 2025-12-31 03115652 core:ShareCapitalOrdinaryShareClass1 2024-12-31 03115652 core:ShareCapitalOrdinaryShareClass2 2025-12-31 03115652 core:ShareCapitalOrdinaryShareClass2 2024-12-31 03115652 core:ShareCapitalOrdinaryShareClass3 2025-12-31 03115652 core:ShareCapitalOrdinaryShareClass3 2024-12-31 03115652 core:ShareCapitalOrdinaryShares 2025-12-31 03115652 core:ShareCapitalOrdinaryShares 2024-12-31 03115652 bus:Director1 2025-01-01 2025-12-31 03115652 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03115652 core:PlantMachinery 2025-01-01 2025-12-31 03115652 core:FurnitureFittings 2025-01-01 2025-12-31 03115652 2024-01-01 2024-12-31 03115652 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 03115652 core:PlantMachinery 2024-12-31 03115652 core:FurnitureFittings 2024-12-31 03115652 2024-12-31 03115652 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 03115652 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 03115652 bus:OrdinaryShareClass3 2025-01-01 2025-12-31 03115652 bus:OrdinaryShareClass1 2025-12-31 03115652 bus:OrdinaryShareClass1 2024-12-31 03115652 bus:OrdinaryShareClass2 2025-12-31 03115652 bus:OrdinaryShareClass2 2024-12-31 03115652 bus:OrdinaryShareClass3 2025-12-31 03115652 bus:OrdinaryShareClass3 2024-12-31 03115652 bus:AllOrdinaryShares 2025-12-31 03115652 bus:AllOrdinaryShares 2024-12-31 03115652 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03115652 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03115652 bus:FRS102 2025-01-01 2025-12-31 03115652 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03115652 bus:Director2 2025-01-01 2025-12-31 03115652 bus:CompanySecretary1 2025-01-01 2025-12-31 03115652 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP