Serenity Hair And Beauty Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09854437 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SERENITY HAIR AND BEAUTY LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Chartered accountants' report

7

DIRECTORS:

Mrs D Rapson

L Rapson

REGISTERED OFFICE:

The Island Market Place

Northleach

Cheltenham

Gloucestershire

GL54 3EJ

REGISTERED NUMBER:

09854437 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

1,155

1,234

1,155

1,234

CURRENT ASSETS

Stocks

7,432

8,626

Debtors

6

3,350

3,886

Cash at bank

3,046

2,098

13,828

14,610

CREDITORS

Amounts falling due within one year

7

13,888

14,549

NET CURRENT (LIABILITIES)/ASSETS

(60

)

61

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,095

1,295

PROVISIONS FOR LIABILITIES

289

306

NET ASSETS

806

989

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

804

987

SHAREHOLDERS' FUNDS

806

989

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mrs D Rapson - Director

L Rapson - Director

1.	STATUTORY INFORMATION

Serenity Hair And 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

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.

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 Income Statement, 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.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

15,500

AMORTISATION

At 1 January 2025

and 31 December 2025

15,500

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 January 2025

304

4,338

2,393

7,035

Additions

119

79

-

198

At 31 December 2025

423

4,417

2,393

7,233

DEPRECIATION

At 1 January 2025

187

3,756

1,858

5,801

Charge for year

47

123

107

277

At 31 December 2025

234

3,879

1,965

6,078

NET BOOK VALUE

At 31 December 2025

189

538

428

1,155

At 31 December 2024

117

582

535

1,234

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Tax

-

470

Prepayments and accrued income

-

270

Prepayments

3,350

3,146

3,350

3,886

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other loans

1,284

Trade creditors

342

514

Tax

66

-

Social security and other taxes

492

-

Pension creditor

197

194

VAT

3,401

3,257

Directors' current accounts

7,753

8,686

Accrued expenses

353

614

13,888

14,549

8.	LEASING AGREEMENTS

At the balance sheet date, the company had lease commitments of £44,280

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date an amount of £7,753 (2024 £8,686) was included in creditors relating to amounts owed to the directors.This loan is interest free and has no repayment terms.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Serenity Hair And Beauty Limited for the year ended 31 December 2025 which comprise the Income statement, Balance sheet, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Serenity Hair And Beauty Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Serenity Hair And Beauty Limited and state those matters that we have agreed to state to the Board of Directors of Serenity Hair And Beauty Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Serenity Hair And Beauty Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Serenity Hair And Beauty Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Serenity Hair And Beauty Limited. You consider that Serenity Hair And Beauty Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Serenity Hair And Beauty Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

Date: .............................................