REGISTERED NUMBER: 06255887 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Enhance Beauty (Grantham) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs L J Worsley

REGISTERED OFFICE:

Northgate House

Northgate

Sleaford

Lincolnshire

NG34 7BZ

REGISTERED NUMBER:

06255887 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Northgate House

Northgate

Sleaford

Lincolnshire

NG34 7BZ

FIXED ASSETS

Intangible assets

4

687

1,507

Tangible assets

5

26,539

34,951

27,226

36,458

CURRENT ASSETS

Stocks

12,191

11,166

Debtors

6

14,682

3,000

Cash at bank

68,292

71,377

95,165

85,543

CREDITORS

Amounts falling due within one year

7

59,708

66,600

NET CURRENT ASSETS

35,457

18,943

TOTAL ASSETS LESS CURRENT LIABILITIES

62,683

55,401

CREDITORS

Amounts falling due after more than one year

8

(484

)

(10,717

)

PROVISIONS FOR LIABILITIES

(6,807

)

(9,115

)

NET ASSETS

55,392

35,569

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

55,292

35,469

SHAREHOLDERS' FUNDS

55,392

35,569

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 director acknowledges her 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 director and authorised for issue on 20 August 2026 and were signed by:

Mrs L J Worsley - Director

1.	STATUTORY INFORMATION

Enhance Beauty (Grantham) 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.

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 represents net invoiced sales of goods and services, excluding value added tax.

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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.

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 13 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

4,100

AMORTISATION

At 1 April 2025

2,593

Charge for year

820

At 31 March 2026

3,413

NET BOOK VALUE

At 31 March 2026

687

At 31 March 2025

1,507

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

171,709

8,898

180,607

Additions

345

-

345

At 31 March 2026

172,054

8,898

180,952

DEPRECIATION

At 1 April 2025

137,143

8,513

145,656

Charge for year

8,661

96

8,757

At 31 March 2026

145,804

8,609

154,413

NET BOOK VALUE

At 31 March 2026

26,250

289

26,539

At 31 March 2025

34,566

385

34,951

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

14,682

3,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

1,819

2,483

Taxation and social security

45,141

39,115

Other creditors

2,748

15,002

59,708

66,600

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

484

10,717

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100