H&G BEAUTY LTD Accounts






H&G BEAUTY LTD

	Company No. 15403243
		Information for Filing with The Registrar
		31 January 2026

The Director presents her report and the accounts for the year ended 31 January 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:

Hiriben Gautam Muchhadiya









































































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

Hiriben Gautam Muchhadiya
Director
31 January 2026

at	31 January 2026
Company No.		15403243	Notes	2026	2025
				£	£
Fixed assets
	Intangible assets		5	4,040	4,545
	Tangible assets		6	8,938	-


				12,978	4,545
Current assets

	Debtors		7	8,393	7,915

	Cash at bank and in hand			34,757	2,311
				43,150	10,226
Creditors: Amount falling due within one year			8	(42,916)	(37,549)
Net current assets/(liabilities)				234	(27,323)
Total assets less current liabilities				13,212	(22,778)




Net assets/(liabilities)				13,212	(22,778)

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		10	13,211	(22,779)

Total equity				13,212	(22,778)



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 January 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 January 2026 and signed on its behalf by:
Hiriben Gautam Muchhadiya
Director
31 January 2026

for the year ended 31 January 2026

General information

H&G BEAUTY LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15403243

Its registered office is:

Its trading address is:

355a Katherine Road

16 Crouch End Hill

London

E7 8LT

N8 8AA

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 comprises the invoiced value of services supplied by the company, net of value added tax and trade discounts. Revenue from the rendering of services is recognized by reference to the stage of completion of the transaction at the end of the reporting period.

Specifically, turnover comprises of the income generated by principal activities of the business.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

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:

Leasehold land and buildings

10% Straight line

Furniture, fittings and equipment

25% Straight line

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.

Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

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.

Currency

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:	2	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax
		Charge for the period	1,239

		Total corporation tax	1,239





		Tax on profit on ordinary activities	1,239

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-5835	£	£
		Profit on ordinary activities before tax	37,229	(22,779)

		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	7,074	(4,328)
		Expenses not deductible for tax purposes	(5,835)	4,328




		Tax on profit on ordinary activities	1,239	-

5	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 February 2025	5,050	5,050


		At 31 January 2026	5,050	5,050
		Amortisation and impairment
		At 1 February 2025	505	505
		Charge for the year	505	505


		At 31 January 2026	1,010	1,010
		Net book values
		At 31 January 2026	4,040	4,040
		At 31 January 2025	4,545	4,545

6	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation

		Additions	11,917	11,917



		At 31 January 2026	11,917	11,917
		Depreciation

		Charge for the year	2,979	2,979



		At 31 January 2026	2,979	2,979
		Net book values
		At 31 January 2026	8,938	8,938

7	Debtors
			2026	2025
			£	£
		Trade debtors	893	415





		Other debtors	7,500	7,500

			8,393	7,915

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




		Trade creditors	138	-

		Taxes and social security	5,624	-
		Loans from directors	33,697	37,118
		Other creditors	3,457	-
		Accruals and deferred income	-	431
			42,916	37,549

Share Capital

1 Ordinary £1 share is issued to the Shareholder/ Director of the company at the time of incorporation.

Reserves

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