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core:OtherReservesSubtotal 2025-03-31 03818621 core:RetainedEarningsAccumulatedLosses 2025-03-31 03818621 core:LandBuildings 2026-03-31 03818621 core:PlantMachinery 2026-03-31 03818621 core:Vehicles 2026-03-31 03818621 core:FurnitureFittings 2026-03-31 03818621 core:OfficeEquipment 2026-03-31 03818621 core:NetGoodwill 2026-03-31 03818621 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 03818621 core:ListedExchangeTraded 2026-03-31 03818621 core:UnlistedNon-exchangeTraded 2026-03-31 03818621 core:LandBuildings 2025-03-31 03818621 core:PlantMachinery 2025-03-31 03818621 core:Vehicles 2025-03-31 03818621 core:FurnitureFittings 2025-03-31 03818621 core:OfficeEquipment 2025-03-31 03818621 core:NetGoodwill 2025-03-31 03818621 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 03818621 core:ListedExchangeTraded 2025-03-31 03818621 core:UnlistedNon-exchangeTraded 2025-03-31 03818621 core:LandBuildings 2025-04-01 2026-03-31 03818621 core:PlantMachinery 2025-04-01 2026-03-31 03818621 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2026-03-31 03818621 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 03818621 dpl:GroupUndertakings 2025-04-01 2026-03-31 03818621 dpl:ParticipatingInterests 2025-04-01 2026-03-31 03818621 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 03818621 core:ListedExchangeTraded 2025-04-01 2026-03-31 03818621 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 03818621 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 03818621 dpl:CostSales 2024-04-01 2025-03-31 03818621 dpl:DistributionCosts 2024-04-01 2025-03-31 03818621 core:LandBuildings 2024-04-01 2025-03-31 03818621 core:PlantMachinery 2024-04-01 2025-03-31 03818621 core:Vehicles 2024-04-01 2025-03-31 03818621 core:FurnitureFittings 2024-04-01 2025-03-31 03818621 core:OfficeEquipment 2024-04-01 2025-03-31 03818621 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 03818621 core:NetGoodwill 2024-04-01 2025-03-31 03818621 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 03818621 dpl:GroupUndertakings 2024-04-01 2025-03-31 03818621 dpl:ParticipatingInterests 2024-04-01 2025-03-31 03818621 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 03818621 core:ListedExchangeTraded 2024-04-01 2025-03-31 03818621 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 03818621 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 03818621 core:NetGoodwill 2026-03-31 03818621 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 03818621 core:LandBuildings 2026-03-31 03818621 core:PlantMachinery 2026-03-31 03818621 core:Vehicles 2026-03-31 03818621 core:FurnitureFittings 2026-03-31 03818621 core:OfficeEquipment 2026-03-31 03818621 core:AfterOneYear 2026-03-31 03818621 core:WithinOneYear 2026-03-31 03818621 core:ListedExchangeTraded 2026-03-31 03818621 core:UnlistedNon-exchangeTraded 2026-03-31 03818621 core:ShareCapital 2026-03-31 03818621 core:SharePremium 2026-03-31 03818621 core:RevaluationReserve 2026-03-31 03818621 core:OtherReservesSubtotal 2026-03-31 03818621 core:RetainedEarningsAccumulatedLosses 2026-03-31 03818621 core:NetGoodwill 2025-03-31 03818621 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 03818621 core:LandBuildings 2025-03-31 03818621 core:PlantMachinery 2025-03-31 03818621 core:Vehicles 2025-03-31 03818621 core:FurnitureFittings 2025-03-31 03818621 core:OfficeEquipment 2025-03-31 03818621 core:AfterOneYear 2025-03-31 03818621 core:WithinOneYear 2025-03-31 03818621 core:ListedExchangeTraded 2025-03-31 03818621 core:UnlistedNon-exchangeTraded 2025-03-31 03818621 core:ShareCapital 2025-03-31 03818621 core:SharePremium 2025-03-31 03818621 core:RevaluationReserve 2025-03-31 03818621 core:OtherReservesSubtotal 2025-03-31 03818621 core:RetainedEarningsAccumulatedLosses 2025-03-31 03818621 core:NetGoodwill 2024-03-31 03818621 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 03818621 core:LandBuildings 2024-03-31 03818621 core:PlantMachinery 2024-03-31 03818621 core:Vehicles 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BARRIE STEPHEN HAIR LIMITED

Registered Number
03818621
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

BARRIE STEPHEN HAIR LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | HEDLEY, Barrie Stephen
| ZILLIKEN, Hans Joachim

Company Secretary | ZILLIKEN, Hans Joachim

Registered Address | 35 The Nook
| Anstey
| Leicester
| LE7 7AZ

Registered Number | 03818621 (England and Wales)

BARRIE STEPHEN HAIR LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 32,616 |  |  |  | 36,591
|  |  |  | 32,616 |  |  |  | 36,591
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 4,585 |  |  |  | 4,575 |  |
Debtors | 6 | 22,512 |  |  |  | 79,630 |  |
Cash at bank and on hand |  | 14,271 |  |  |  | 21,646 |  |
|  | 41,368 |  |  |  | 105,851 |  |
Creditors amounts falling due within one year | 7 | (65,805) |  |  |  | (132,592) |  |
Net current assets (liabilities) |  |  |  | (24,437) |  |  |  | (26,741)
Total assets less current liabilities |  |  |  | 8,179 |  |  |  | 9,850
Provisions for liabilities | 8 |  |  | (7,104) |  |  |  | (8,947)
Net assets |  |  |  | 1,075 |  |  |  | 903
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 1,075 |  |  |  | 903
Shareholders' funds |  |  |  | 1,075 |  |  |  | 903

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 23 June 2026, and are signed on its behalf by:
HEDLEY, Barrie Stephen Director Registered Company No. 03818621

BARRIE STEPHEN HAIR LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Fixtures and fittings | 10 |  | -

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 7 |  | 8

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 25 | 36,591
| Additions | 1,945
| At 31 March 26 | 32,616
| Depreciation and impairment
| Charge for year | 5,920
| Net book value
| At 31 March 26 | 32,616
| At 31 March 25 | 36,591

5. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 4,585 |  | 4,575
| Total | 4,585 |  | 4,575

6. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 8,279 |  | 72,325
| Other debtors | 14,233 |  | 7,305
| Total | 22,512 |  | 79,630

7. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 19,066 |  | 21,502
| Taxation and social security | 38,251 |  | 25,782
| Other creditors | 8,488 |  | 85,308
| Total | 65,805 |  | 132,592

8. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 7,104 |  | 8,947
| Total | 7,104 |  | 8,947

9. | Related party transactions
--- | ---
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. During the period the company rented premises in the normal course of business from Mr BS Hedley at a cost of £25,000 (2025 - £25,000).

10. | Controlling party
--- | ---
| The ultimate controlling parent company at the balance sheet date is Barrie Stephen Holdings Limited, a private limited company incorporated and registered in England and Wales. The registered office of Barrie Stephen Holdings Limited is 12 King Street, Leicester, LE1 6RJ and copies of the financial statements are available from Companies House, Crown Way, Cardiff, VF14 3UZ.