HBM HAIR LIMITED


Directors	DIMITROV, Misho Vladimirov
	PEARSON, Steven James


Registered Address	Unit 5, Vine Yard
	High Street
	Stockbridge
	SO20 6HF


Registered Number	10761845 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		55,578		55,146
			55,578		55,146
Current assets
Stocks		8,727		9,200
Debtors	4	26,241		11,308
Cash at bank and on hand		110,661		215,278
		145,629		235,786
Creditors amounts falling due within one year	5	(35,628)		(38,287)
Net current assets (liabilities)			110,001		197,499
Total assets less current liabilities			165,579		252,645
Creditors amounts falling due after one year	6		(22,770)		(43,035)
Net assets			142,809		209,610
Capital and reserves
Called up share capital			100		100
Profit and loss account			142,709		209,510
Shareholders' funds			142,809		209,610

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2026, and are signed on its behalf by:

DIMITROV, Misho Vladimirov
Director
Registered Company No. 10761845

HBM HAIR LIMITED

Notes to the Financial Statements
for the year ended 31 May 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		5

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 June 25	96,330
	Additions	(977)
	Revaluations	9,429
	At 31 May 26	95,353
	Depreciation and impairment
	At 01 June 25	41,184
	Charge for year	8,020
	At 31 May 26	39,775
	Net book value
	At 31 May 26	55,578
	At 31 May 25	55,146

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	19,809	4,500
Prepayments and accrued income	6,432	6,808
Total	26,241	11,308

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	7,401	7,135
Bank borrowings and overdrafts	10,132	-
Taxation and social security	17,230	28,135
Other creditors	357	3,017
Accrued liabilities and deferred income	508	-
Total	35,628	38,287

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	22,770	43,035
Total	22,770	43,035