Keratin One Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13327919 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Keratin One Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs S J Holland

REGISTERED OFFICE:

59 Cross Street

Sale

Cheshire

M33 7HF

REGISTERED NUMBER:

13327919 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

2,153

2,813

CURRENT ASSETS

Debtors

5

3,749

34

Cash at bank

9,217

22,990

12,966

23,024

CREDITORS

Amounts falling due within one year

6

14,983

18,061

NET CURRENT (LIABILITIES)/ASSETS

(2,017

)

4,963

TOTAL ASSETS LESS CURRENT
LIABILITIES

136

7,776

CAPITAL AND RESERVES

Called up share capital

7

101

Retained earnings

8

35

7,675

SHAREHOLDERS' FUNDS

136

7,776

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2026 and were signed by:

Mrs S J Holland - Director

1.	STATUTORY INFORMATION

Keratin One 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.

Equipment

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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

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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Equipment

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

841

4,729

5,570

DEPRECIATION

At 1 April 2025

402

2,355

2,757

Charge for year

66

594

660

At 31 March 2026

468

2,949

3,417

NET BOOK VALUE

At 31 March 2026

373

1,780

2,153

At 31 March 2025

439

2,374

2,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Other debtors

68

34

Directors' current accounts

3,681

-

3,749

34

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

578

454

Tax

5,755

7,941

Social security and other taxes

529

-

VAT

6,725

8,406

Other creditors

206

-

Directors' current accounts

-

70

Accrued expenses

1,190

14,983

18,061

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

100

Ordinary

1

100

1

Ordinary A

1

101

8.

RESERVES

Retained

earnings

£

At 1 April 2025

7,675

Profit for the year

22,000

Dividends

(29,640

)

At 31 March 2026

35