REGISTERED NUMBER: 06018783 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

FAMILY HAIR AND BEAUTY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C L Denyer

REGISTERED OFFICE:

21 Busbridge Road

Maidstone

ME15 0HY

REGISTERED NUMBER:

06018783 (England and Wales)

ACCOUNTANTS:

CP Waites

Chartered Accountants

24 St Cuthberts Way

Darlington

DL1 1GB

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

1,653

541

1,654

542

CURRENT ASSETS

Stocks

8,675

8,857

Debtors

6

9,544

12,081

Cash at bank and in hand

56,663

64,035

74,882

84,973

CREDITORS

Amounts falling due within one year

7

60,419

68,376

NET CURRENT ASSETS

14,463

16,597

TOTAL ASSETS LESS CURRENT LIABILITIES

16,117

17,139

CREDITORS

Amounts falling due after more than one year

8

-

(5,290

)

PROVISIONS FOR LIABILITIES

10

(350

)

(150

)

NET ASSETS

15,767

11,699

CAPITAL AND RESERVES

Called up share capital

11

99

99

Retained earnings

15,668

11,600

SHAREHOLDERS' FUNDS

15,767

11,699

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

Mrs C L Denyer - Director

1.	STATUTORY INFORMATION

Family Hair and Beauty 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, was amortised evenly over its 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.

Fixtures, fittings and equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company contributes to an auto enrolment pension scheme. Contributions payable to the scheme are charged to the profit and loss account in the period in which they relate to.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

15,001

AMORTISATION

At 1 December 2024

and 30 November 2025

15,000

NET BOOK VALUE

At 30 November 2025

1

At 30 November 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

equipment

£

COST

At 1 December 2024

63,933

Additions

1,591

Disposals

(1,048

)

At 30 November 2025

64,476

DEPRECIATION

At 1 December 2024

63,392

Charge for year

477

Eliminated on disposal

(1,046

)

At 30 November 2025

62,823

NET BOOK VALUE

At 30 November 2025

1,653

At 30 November 2024

541

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Prepayments and accrued income

4,544

7,081

2025

2024

£

£

Amounts falling due after more than one year:

Rent deposit

5,000

5,000

Aggregate amounts

9,544

12,081

The landlord of the property occupied by the company has a charge over the rent deposit.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loan

5,290

10,375

Trade creditors

12,865

13,446

Corporation tax

6,699

8,264

Social security and other taxes

23,000

19,237

Director's current account

2,745

9,012

Accruals and deferred income

9,820

8,042

60,419

68,376

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan repayable in one to

two years by instalments

-

5,290

-

5,290

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

2,960

-

Between one and five years

3,947

-

6,907

-

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

350

150

Deferred

tax

£

Balance at 1 December 2024

150

Movement in provision

200

Balance at 30 November 2025

350

All of the deferred tax relates to accelerated capital allowances.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary

£1

50

50

49

A Ordinary

£1

49

49

99

99

12.	CONTROLLING PARTY