FATIMA HAIR BOUTIQUE LTD Accounts






FATIMA HAIR BOUTIQUE LTD

	Company No. 09130801
		Information for Filing with The Registrar
		31 July 2026

The Director presents his report and the accounts for the year ended 31 July 2026.

Principal activities
The principal activity of the company during the year under review was Hairdressing and other beauty treatment.




Director

The Director who served at any time during the year was as follows:

Maria De Fatima Lima Tome









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Maria De Fatima Lima Tome
Director
31 July 2026

at	31 July 2026
Company No.		09130801	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	5,432	5,886


				5,432	5,886
Current assets

	Debtors		6	6,136	-

	Cash at bank and in hand			10,030	30,429
				16,166	30,429
Creditors: Amount falling due within one year			7	(15,355)	(24,919)
Net current assets				811	5,510
Total assets less current liabilities				6,243	11,396
Creditors: Amounts falling due after more than one year			8	(6,141)	(5,624)



Net assets				102	5,772

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	2	5,672

Total equity				102	5,772



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 July 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 July 2026 and signed on its behalf by:
Maria De Fatima Lima Tome
Director
31 July 2026

for the year ended 31 July 2026

General information

FATIMA HAIR BOUTIQUE LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09130801

Its registered office is:

3 South Street,

Epsom

Surrey

KT18 7PJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;
• the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
• and, the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

33.33% Straight Line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	2

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	725	1,717

		Total corporation tax	725	1,717





		Tax on profit on ordinary activities	725	1,717

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		525	£	£
		Profit on ordinary activities before tax	1,055	14,040

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	200	2,668
		Expenses not deductible for tax purposes	525	(951)




		Tax on profit on ordinary activities	725	1,717

5	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 August 2025	5,160	7,391	12,551
		Additions	3,000	-	3,000



		At 31 July 2026	8,160	7,391	15,551
		Depreciation
		At 1 August 2025	4,201	2,464	6,665
		Charge for the year	990	2,464	3,454



		At 31 July 2026	5,191	4,928	10,119
		Net book values
		At 31 July 2026	2,969	2,463	5,432
		At 31 July 2025	959	4,927	5,886

6	Debtors
			2026	2025
			£	£






		Other debtors	5,951	-
		Prepayments and accrued income	185	-
			6,136	-

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	2,947	4,188




		Taxes and social security	12,409	12,491

		Other creditors	-	8,240

			15,355	24,919

8	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	6,141	5,624






			6,141	5,624

Share Capital

100 Ordinary £1 shares were allocated to director/shareholders.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	-	-
		Dividends accrued at the period end	6,000	7,000
			6,000	7,000

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	6,000	7,000
			6,000	7,000