Tianyuan Hair (UK) Ltd

Tianyuan Hair (UK) Ltd
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Tianyuan Hair (UK) Ltd Accountants' Report For the year ended 28 February 2026
Report to the directors on the preparation of the unaudited statutory accounts of Tianyuan Hair (UK) Ltd for the year ended 28 February 2026: In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tianyuan Hair (UK) Ltd for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Tianyuan Hair (UK) Ltd, as a body, in accordance with the terms of our engagement letter dated 27 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Tianyuan Hair (UK) Ltd and state those matters that we have agreed to state to the Board of Directors of Tianyuan Hair (UK) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tianyuan Hair (UK) Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Tianyuan Hair (UK) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tianyuan Hair (UK) Ltd. You consider that Tianyuan Hair (UK) Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Tianyuan Hair (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 28 February 2026. .................................................... Ace It Accountancy 34 Beclands Road London SW17 9TJ 13 October 2026 1

Tianyuan Hair (UK) Ltd
Accountants' Report
For the year ended 28 February 2026

Report to the directors on the preparation of the unaudited statutory accounts of Tianyuan Hair (UK) Ltd for the year ended 28 February 2026:

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tianyuan Hair (UK) Ltd for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://rulebook.accaglobal.com/.

This report is made solely to the Board of Directors of Tianyuan Hair (UK) Ltd, as a body, in accordance with the terms of our engagement letter dated 27 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Tianyuan Hair (UK) Ltd and state those matters that we have agreed to state to the Board of Directors of Tianyuan Hair (UK) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tianyuan Hair (UK) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tianyuan Hair (UK) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tianyuan Hair (UK) Ltd. You consider that Tianyuan Hair (UK) Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Tianyuan Hair (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 28 February 2026.

....................................................

Ace It Accountancy
34 Beclands Road
London
SW17 9TJ
13 October 2026

1

Tianyuan Hair (UK) Ltd
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	14,523	21,413
		14,523	21,413
Current assets
Stocks		1,914,083	2,140,451
Debtors		215,716	176,279
Cash at bank and in hand		152,443	116,998
		2,282,242	2,433,728
Creditors: amount falling due within one year		(2,468,116)	(2,528,848)
Net current assets		(185,874)	(95,120)

Total assets less current liabilities		(171,351)	(73,707)
Net assets		(171,351)	(73,707)

Capital and reserves
Called up share capital	4	50,001	50,001
Profit and loss account		(221,352)	(123,708)
Shareholders' funds		(171,351)	(73,707)

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

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 by the board of directors on 13 October 2026 and were signed on its behalf by:

-------------------------------
Mr Johhny Yip
Director

2

Tianyuan Hair (UK) Ltd
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

Tianyuan Hair (UK) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08895386, registration address Unit K, The Business Centre, Faringdon Avenue, Harold Hill, Romford, Essex, RM3 8EN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery, Fixtures & Fittings

25%

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 10 (2025 : 13).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 March 2025	88,352	88,352
Additions	2,164	2,164
Disposals	-	-
At 28 February 2026	90,516	90,516
Depreciation
At 01 March 2025	66,939	66,939
Charge for year	9,054	9,054
On disposals	-	-
At 28 February 2026	75,993	75,993
Net book values
Closing balance as at 28 February 2026	14,523	14,523
Opening balance as at 01 March 2025	21,413	21,413

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
50,001 Class A shares of £1.00 each	50,001		50,001
	50,001		50,001

3