Company registration number 09136570 (England and Wales)
STORM HAIR LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
STORM HAIR LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
STORM HAIR LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,101
1,468
Current assets
Stocks
3,900
3,900
Debtors
5
46,481
45,241
Cash at bank and in hand
2,408
14,233
52,789
63,374
Creditors: amounts falling due within one year
6
(15,292)
(20,497)
Net current assets
37,497
42,877
Total assets less current liabilities
38,598
44,345
Creditors: amounts falling due after more than one year
7
(21,987)
(27,656)
Provisions for liabilities
(209)
(279)
Net assets
16,402
16,410
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
16,302
16,310
Total equity
16,402
16,410
STORM HAIR LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 14 August 2026 and are signed on its behalf by:
Mr S M Rae
Director
Company Registration No. 09136570
STORM HAIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Storm Hair Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5 Phoenix Industrial Estate, Chickenhall Lane, Eastleigh, Hampshire, SO50 6PQ.

1.1
Accounting convention

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. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from a contract to provide hairdressing and other beauty treatments is recognised at the date of completion of the service.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Fixtures and fittings
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets. A provision is made for any impairment loss and taken to the profit and loss account.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

STORM HAIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company only enters into Basic financial instrument transactions.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

STORM HAIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2026
2025
Number
Number
Total
2
2
STORM HAIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2025 and 31 March 2026
1,867
Depreciation and impairment
At 1 April 2025
399
Depreciation charged in the year
367
At 31 March 2026
766
Carrying amount
At 31 March 2026
1,101
At 31 March 2025
1,468
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
45,025
45,177
Prepayments and accrued income
1,456
64
46,481
45,241
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
5,592
5,200
Trade creditors
-
0
5,058
Corporation tax
6,523
8,364
Other creditors
1,615
101
Accruals and deferred income
1,562
1,774
15,292
20,497
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
21,987
27,656
STORM HAIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
8
Related party transactions

The parent company of Storm Hair Limited is Install Group Ltd.

The company has taken advantage of the exemption available under FRS 102 paragraph 33.1a whereby it has not disclosed transactions with other group companies.

2026-03-31 2025-04-01 false false false 19 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mrs G M E Rae Mr S M Rae 09136570 2025-04-01 2026-03-31 09136570 2026-03-31 09136570 2025-03-31 09136570 core:FurnitureFittings 2026-03-31 09136570 core:FurnitureFittings 2025-03-31 09136570 core:WithinOneYear 2026-03-31 09136570 core:WithinOneYear 2025-03-31 09136570 core:CurrentFinancialInstruments 2026-03-31 09136570 core:CurrentFinancialInstruments 2025-03-31 09136570 core:Non-currentFinancialInstruments 2026-03-31 09136570 core:Non-currentFinancialInstruments 2025-03-31 09136570 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 09136570 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 09136570 core:ShareCapital 2026-03-31 09136570 core:ShareCapital 2025-03-31 09136570 core:RetainedEarningsAccumulatedLosses 2026-03-31 09136570 core:RetainedEarningsAccumulatedLosses 2025-03-31 09136570 bus:Director2 2025-04-01 2026-03-31 09136570 core:FurnitureFittings 2025-04-01 2026-03-31 09136570 2024-04-01 2025-03-31 09136570 core:FurnitureFittings 2025-03-31 09136570 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 09136570 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 09136570 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09136570 bus:FRS102 2025-04-01 2026-03-31 09136570 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 09136570 bus:Director1 2025-04-01 2026-03-31 09136570 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09136570 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP