Hairxtensions.co.uk Direct Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07180362 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Hairxtensions.co.uk Direct Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P E Brewer

REGISTERED OFFICE:

Unit 8

Brookwood Industrial Estate

Brookwood Avenue

Eastleigh

Hampshire

SO50 9EY

REGISTERED NUMBER:

07180362 (England and Wales)

ACCOUNTANTS:

Don Roper Accountant Limited

Linden Lea

Allington Lane

West End

Southampton

Hampshire

SO30 3HQ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

244,071

243,781

244,071

243,781

CURRENT ASSETS

Stocks

6

1,678,090

1,824,301

Debtors

7

15,167

4,038

Cash at bank

260,927

287,401

1,954,184

2,115,740

CREDITORS

Amounts falling due within one year

8

154,774

297,955

NET CURRENT ASSETS

1,799,410

1,817,785

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,043,481

2,061,566

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

10

2,043,480

2,061,565

SHAREHOLDERS' FUNDS

2,043,481

2,061,566

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 his 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 19 August 2026 and were signed by:

Mr P E Brewer - Director

1.	STATUTORY INFORMATION

Hairxtensions.co.uk Direct 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.

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.

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.

Website is being amortised evenly over its estimated useful life of three 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

Computer equipment

-

33% on cost

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.

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 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1 April 2025

and 31 March 2026

7,539

AMORTISATION

At 1 April 2025

and 31 March 2026

7,539

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

COST

At 1 April 2025

243,637

319

1,595

245,551

Additions

-

433

Disposals

-

(505

)

(505

)

At 31 March 2026

243,637

319

1,523

245,479

DEPRECIATION

At 1 April 2025

-

286

1,484

1,770

Charge for year

-

8

135

143

Eliminated on disposal

-

(505

)

(505

)

At 31 March 2026

-

294

1,114

1,408

NET BOOK VALUE

At 31 March 2026

243,637

25

409

244,071

At 31 March 2025

243,637

33

111

243,781

6.

STOCKS

31.3.26

31.3.25

£

Stocks

1,678,090

1,824,301

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

VAT

12,381

-

Prepayments

2,786

4,038

15,167

4,038

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

147,597

207,450

Corporation tax

4,644

42,575

VAT

-

42,181

Other creditors

1,699

1,700

Directors' current accounts

834

4,049

154,774

297,955

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

1

Ordinary

£1

1

10.

RESERVES

Retained

earnings

£

At 1 April 2025

2,061,565

Profit for the year

19,615

Dividends

(37,700

)

At 31 March 2026

2,043,480

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.26

31.3.25

£

Mr P E Brewer

Balance outstanding at start of year

(4,049

)

(3,224

)

Amounts advanced

6,548

-

Amounts repaid

(3,333

)

(825

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(834

)

(4,049

)

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £37,700 were paid to the director .

The company was under the control of Mr P E Brewer throughout the current and previous year. Mr P E Brewer is the managing director and majority shareholder.

No transactions with related parties were undertaken such as are required to be disclosed under Section 1a (Small Entities) for Financial Reporting Standard 102.