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Registration number: 07185754

Lois Henri Hair and Beauty Ltd
Unaudited Filleted Financial Statements
for the Year Ended 28 August 2025

Lois Henri Hair and Beauty Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Lois Henri Hair and Beauty Ltd

Company Information

Director | Mr Andrew Grimes

Company secretary | Mr Andrew Grimes

Registered office | C/o McGinty Demack Vermont House Bradley Lane Wigan Lancashire United Kingdom WN6 0XF

Accountants | McGinty Demack Limited CertifiedVermont House Bradley Lane Standish Lancashire WN6 0XF

Lois Henri Hair and Beauty Ltd

(Registration number: 07185754)
Balance Sheet as at 28 August 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 5 | 100 | 100
Creditors: Amounts falling due within one year | 6 | (47,760) | (49,646)
Total assets less current liabilities |  | (47,660) | (49,546)
Provisions for liabilities |  | (132) | (132)
Net liabilities |  | (47,792) | (49,678)
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | (47,892) | (49,778)
Shareholders' deficit |  | (47,792) | (49,678)

For the financial year ending 28 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 July 2026

......................................... Mr Andrew Grimes Company secretary and director

Lois Henri Hair and Beauty Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
C/o McGinty Demack
Vermont House
Bradley Lane
Wigan
Lancashire
WN6 0XF
United Kingdom

These financial statements were authorised for issue by the director on 10 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Lois Henri Hair and Beauty Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 August 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Lois Henri Hair and Beauty Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 August 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 1).

Lois Henri Hair and Beauty Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 August 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 29 August 2024 | 83,484 | 83,484
At 28 August 2025 | 83,484 | 83,484
Amortisation
At 29 August 2024 | 83,484 | 83,484
At 28 August 2025 | 83,484 | 83,484
Carrying amount
At 28 August 2025 | - | -

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 100 | 100

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 818 | 692
Other creditors | 46,942 | 48,954
| 47,760 | 49,646

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A Shares of £1 each | 100 | 100 | 100 | 100