REGISTERED NUMBER: 14393308 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

THE BEAUTY BARN (LEICESTER) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss Z Fura

Mrs ML Fura

REGISTERED OFFICE:

Hall Farm Barn

Beeby Road

Scraptoft

Leicester

LE7 9SJ

REGISTERED NUMBER:

14393308 (England and Wales)

FIXED ASSETS

Tangible assets

4

23,788

7,016

CURRENT ASSETS

Debtors

5

15,774

43,369

Cash at bank and in hand

14,039

2,076

29,813

45,445

CREDITORS

Amounts falling due within one year

6

48,584

50,500

NET CURRENT LIABILITIES

(18,771

)

(5,055

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,017

1,961

PROVISIONS FOR LIABILITIES

4,520

1,333

NET ASSETS

497

628

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

495

626

497

628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 13 August 2026 and were signed on its behalf by:

Miss Z Fura - Director

1.	STATUTORY INFORMATION

The Beauty Barn (Leicester) Ltd 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.

Revenue is recognised when it is probable that future economic benefits associated with the transaction will flow to the Company, and these benefits can be reliably measured. The Company measures revenue based on the transaction amount, net of any applicable taxes, discounts, and refunds.

Online transactions

Revenue from online payment transactions, which includes e-commerce, digital goods, and other online transactions, is recognised at the time of the transaction when the following criteria are met:

- The payment has been authorised and verified

- The service has been provided to the customer

- Collection of the transaction amount is reasonably assured.

Deferred income

Revenue from gift cards is recognised only when the performance obligation to the customer has been satisfied. Because cash is often received before goods or services are delivered, an element of deferred income must be recorded until redemption occurs or breakage can be recognised.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

Fixtures and fittings - 15% on cost

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Going concern

The financial statements have been prepared on a going concern basis. The director has reviewed the company’s forecasts and considers the company will continue to trade for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

9,911

Additions

18,744

At 31 March 2026

28,655

DEPRECIATION

At 1 April 2025

2,895

Charge for year

1,972

At 31 March 2026

4,867

NET BOOK VALUE

At 31 March 2026

23,788

At 31 March 2025

7,016

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

15,774

43,369

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

9,771

3,098

Other creditors

38,813

47,402

48,584

50,500

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Miss Z Fura

Balance outstanding at start of year

29,931

9,781

Amounts advanced

12,432

38,720

Amounts repaid

(30,570

)

(18,570

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,793

29,931

Mrs ML Fura

Balance outstanding at start of year

13,438

15,563

Amounts advanced

16,573

16,445

Amounts repaid

(30,570

)

(18,570

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(559

)

13,438

No interest was charged on the above balances.