Glamorous Lengths Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 07835498

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,706		7,705

			34,706		7,705
CURRENT ASSETS
Stocks	5	780,791		641,980
Debtors	6	131,829		69,735
Cash at bank and in hand		58,973		151,771

		971,593		863,486
Creditors: Amounts Falling Due Within One Year	7	(812,374 )		(680,147 )

NET CURRENT ASSETS (LIABILITIES)			159,219		183,339

TOTAL ASSETS LESS CURRENT LIABILITIES			193,925		191,044

NET ASSETS			193,925		191,044

CAPITAL AND RESERVES
Called up share capital	8		10		10
Share premium account			858		858
Income Statement			193,057		190,176

SHAREHOLDERS' FUNDS			193,925		191,044

Page 1

Page 2

Glamorous Lengths Ltd

Statement of Financial Position (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Rohan Kotecha

Director

26 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Glamorous Lengths Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07835498 . The registered office is 82 Ballards Lane, Finchley, London, N3 2DL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of

discounts and value added taxes. Turnover includes revenue earned from the sale of goods and

from the rendering of services. Turnover from the sale of goods is recognised when the

significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover

from the rendering of services is recognised by reference to the stage of completion of the

contract. The stage of completion of a contract is measured by comparing the costs incurred for

work performed to date to the total estimated contract costs.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible fixed assets are measured at cost less accumulative amortisation and any

accumulative impairment losses

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% WDV
Fixtures & Fittings	25% WDV

2.5. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and

sell. Cost is determined using the first in first out method. The carrying amount of stock sold is

recognised as an expense in the period in which the related revenue is recognised

2.6. Taxation

IA 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. Deferred tax is recognised in respect of all timing

differences between the recognition of income and expenses in the financial statements and their

inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws

that have been enacted or substantively enacted by the reporting date and that are expected to

apply to the reversal of the timing difference, except for revalued land and investment property

where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets

and liabilities are not discounted.

2.7. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any

impairment losses for bad and doubtful debts. Loans and other financial assets are initially

recognised at transaction price including any transaction costs and subsequently measured at

amortised cost determined using the effective interest method, less any impairment losses for

bad and doubtful debts.

Page 3

Page 4

Glamorous Lengths Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.8. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans

and other financial liabilities are initially recognised at transaction price net of any transaction

costs and subsequently measured at amortised cost determined using the effective interest

method.

2.9.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation

at the reporting date as a result of a past event, it is probable that economic benefit will be

transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Leased assets

A lease is classified as a finance lease if it transfers substantially all the risks and rewards

incidental to ownership. All other leases are classified as operating leases. The rights of use and

obligations under finance leases are initially recognised as assets and liabilities at amounts equal

to the fair value of the leased assets or, if lower, the present value of the minimum lease

payments. Minimum lease payments are apportioned between the finance charge and the

reduction in the outstanding liability using the effective interest rate method. The finance charge

is allocated to each period during the lease so as to produce a constant periodic rate of interest

on the remaining balance of the liability. Leased assets are depreciated in accordance with the

company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will

be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term

and its useful life. Operating lease payments are recognised as an expense on a straight line

basis over the lease term.

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 December 2024	15,949	36,819	52,768
Additions	37,072	-	37,072
Disposals	(15,949 )	-	(15,949 )

As at 30 November 2025	37,072	36,819	73,891

Depreciation
As at 1 December 2024	12,505	32,558	45,063
Provided during the period	5,676	1,065	6,741
Disposals	(12,619 )	-	(12,619 )

As at 30 November 2025	5,562	33,623	39,185

Net Book Value
As at 30 November 2025	31,510	3,196	34,706

As at 1 December 2024	3,444	4,261	7,705

Page 4

Page 5

Glamorous Lengths Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Stocks

	2025	2024
	£	£
Stock	780,791	641,980

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	131,829	69,735

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,041	6,305
Corporation tax	15,500	25,188
Other taxes and social security	51,583	51,151
Other creditors (1)	735,250	597,503

	812,374	680,147

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

9. Related Party Transactions

Mr. Rohan Kotecha, Mrs. Nayna Kotecha, Ms. Kiran Hunjan are director of the company. At the

end of the year amount owed by the company to the director is £14,109.86 (2023: -£73,890.14).

During the year, the company has declared dividend of £0.00 (2023: £0.00).

10. Other information

Glamorous Lengths Ltd is a private company limited by shares and incorporated in England. Its

registered office is:

82 Ballards Lane,

Finchley,

London,

United Kingdom,

N3 2DL

Page 5