Sarai Hair & Beauty Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07949762 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 April 2026

for

Sarai Hair & Beauty Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

S Morrissey

REGISTERED OFFICE:

The Old Bakehouse

Course Road

Ascot

Berkshire

SL5 7HL

REGISTERED NUMBER:

07949762 (England and Wales)

ACCOUNTANTS:

Jacksons Accountants (Ascot) Limited

The Old Bakehouse

Course Road

Ascot

Berkshire

SL5 7HL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

9,571

14,018

9,571

14,018

CURRENT ASSETS

Stocks

19,735

22,948

Debtors

6

3,044

3,968

Cash at bank

92,372

105,515

115,151

132,431

CREDITORS

Amounts falling due within one year

7

62,576

66,468

NET CURRENT ASSETS

52,575

65,963

TOTAL ASSETS LESS CURRENT
LIABILITIES

62,146

79,981

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

62,046

79,881

SHAREHOLDERS' FUNDS

62,146

79,981

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 July 2026 and were signed by:

S Morrissey - Director

1.	STATUTORY INFORMATION

Sarai Hair & 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 net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2012 is amortised over its estimated useful life of five years. All goodwill has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

over the unexpired term of the lease

Improvements to property

-

over the unexpired term of the lease

Fixtures, fittings & equipment

-

20% on cost

Integral features

-

over the unexpired term of the lease

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 11 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

207,500

AMORTISATION

At 1 May 2025

and 30 April 2026

207,500

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

COST

At 1 May 2025

and 30 April 2026

11,507

33,529

115,798

DEPRECIATION

At 1 May 2025

11,507

33,529

110,002

Charge for year

-

1,580

At 30 April 2026

11,507

33,529

111,582

NET BOOK VALUE

At 30 April 2026

-

4,216

At 30 April 2025

-

5,796

Fixtures,

fittings

Integral

& equipment

features

Totals

£

COST

At 1 May 2025

and 30 April 2026

25,531

24,553

210,918

DEPRECIATION

At 1 May 2025

17,309

24,553

196,900

Charge for year

2,867

-

4,447

At 30 April 2026

20,176

24,553

201,347

NET BOOK VALUE

At 30 April 2026

5,355

-

9,571

At 30 April 2025

8,222

-

14,018

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Other debtors

10

942

Prepayments and accrued income

3,034

3,026

3,044

3,968

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Bank loans and overdrafts

2,941

-

Trade creditors

108

699

Corporation tax

11,887

19,578

Social security and other taxes

21,330

18,243

Other creditors

24,460

26,098

Accrued expenses

1,850

62,576

66,468

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.26

30.4.25

£

Within one year

35,112

Between one and five years

140,448

In more than five years

105,336

140,448

280,896

316,008