REGISTERED NUMBER: 02287861 (England and Wales)

Financial Statements

for the Year Ended 31st October 2025

for

BEAUTY HAIR PRODUCTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Kyriacou

A L Kyriacou

SECRETARY:

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

02287861 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Tangible assets

4

98,636

126,425

Investments

5

487

-

99,123

126,425

CURRENT ASSETS

Stocks

333,896

418,303

Debtors

6

81,635

22,609

Cash at bank

6,757

8,680

422,288

449,592

CREDITORS

Amounts falling due within one year

7

470,138

418,783

NET CURRENT (LIABILITIES)/ASSETS

(47,850

)

30,809

TOTAL ASSETS LESS CURRENT LIABILITIES

51,273

157,234

CREDITORS

Amounts falling due after more than one year

8

(193,189

)

(235,349

)

PROVISIONS FOR LIABILITIES

-

(13,504

)

NET LIABILITIES

(141,916

)

(91,619

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(142,016

)

(91,719

)

SHAREHOLDERS' FUNDS

(141,916

)

(91,619

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16th July 2026 and were signed on its behalf by:

M Kyriacou - Director

1.	STATUTORY INFORMATION

Beauty Hair Products 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Leasehold improvements

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 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 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

£

£

£

COST

At 1st November 2024

190,868

12,000

178,383

Additions

-

-

-

Disposals

-

-

-

At 31st October 2025

190,868

12,000

178,383

DEPRECIATION

At 1st November 2024

123,641

11,962

156,668

Charge for year

6,722

9

3,257

Eliminated on disposal

-

-

-

At 31st October 2025

130,363

11,971

159,925

NET BOOK VALUE

At 31st October 2025

60,505

29

18,458

At 31st October 2024

67,227

38

21,715

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st November 2024

99,280

53,344

533,875

Additions

-

2,065

2,065

Disposals

(42,090

)

-

(42,090

)

At 31st October 2025

57,190

55,409

493,850

DEPRECIATION

At 1st November 2024

61,835

53,344

407,450

Charge for year

6,032

516

16,536

Eliminated on disposal

(28,772

)

-

(28,772

)

At 31st October 2025

39,095

53,860

395,214

NET BOOK VALUE

At 31st October 2025

18,095

1,549

98,636

At 31st October 2024

37,445

-

126,425

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st November 2024

and 31st October 2025

99,280

DEPRECIATION

At 1st November 2024

61,835

Charge for year

9,362

At 31st October 2025

71,197

NET BOOK VALUE

At 31st October 2025

28,083

At 31st October 2024

37,445

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31/10/25

31/10/24

£

£

Short term investments

487

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

75,072

13,426

Net wages

6,436

6,436

Tax

-

7

Prepayments

127

2,740

81,635

22,609

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans and overdrafts

41,072

45,697

Hire purchase contracts

3,549

12,585

Trade creditors

321,671

322,035

Social security and other taxes

272

-

VAT

10,685

7,492

Pension creditor

56

187

Directors' current accounts

86,373

24,177

Accrued expenses

6,460

6,610

470,138

418,783

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans - 1-2 years

21,623

19,265

Bank loans - 2-5 years

62,554

57,794

Bank loans more 5 yr by instal

86,473

117,573

Hire purchase contracts

22,539

40,717

193,189

235,349

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

86,473

117,573

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/10/25

31/10/24

value:

£

£

43

Ordinary

£1

43

43

27

A Ordinary

£1

27

27

30

B Ordinary

£1

30

30

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is M Kyriacou.