ACCOUNTS - Final Accounts preparation

Registered number: 16275310

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 DECEMBER 2025

	PP BEAUTY SUPPLY LTD


PP BEAUTY SUPPLY LTD REGISTERED NUMBER:16275310

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	55
Cash at bank and in hand		16,344
		16,399
Creditors: amounts falling due within one year	5	(20,380)
Net current (liabilities)/assets			(3,981)
Total assets less current liabilities			(3,981)

Net (liabilities)/assets			(3,981)

Capital and reserves
Called up share capital			100
Profit and loss account			(4,081)
			(3,981)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 October 2026.

Mr N Oudt

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


PP BEAUTY SUPPLY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/O Menzies LLP
One Express
1 George Leigh Street
Manchester
M4 5DL

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The company has net liabilities at the statement of financial position date, and is supported by working capital provided by the parent company. The parent company intends to continue to provide financial support to enable the company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. It is on this basis that the financial statements have been prepared on a going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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PP BEAUTY SUPPLY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

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.

Employees

The average monthly number of employees, including directors, during the period was 1.

Debtors

					2025
					£


	Other debtors	55
		55

5.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	17,355
	Accruals and deferred income	3,025
		20,380

Page 3


PP BEAUTY SUPPLY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

6.	Controlling party

The company's immediate parent is Post Petersburg I B.V, a company registered in the Netherlands.

Page 4