Heaven Beauty Boutiques Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Heaven Beauty Boutiques Limited for the year ended 31 January 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Heaven Beauty Boutiques Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Heaven Beauty Boutiques Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Heaven Beauty Boutiques Limited and state those matters that we have agreed to state to the directors of Heaven Beauty Boutiques Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heaven Beauty Boutiques Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Heaven Beauty Boutiques Limited 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 or loss of Heaven Beauty Boutiques Limited . You consider that Heaven Beauty Boutiques Limited 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 Heaven Beauty Boutiques Limited . 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 financial statements.

27 October 2026

Norwoods

Forest House Office

3 - 5 Horndean Road

Bracknell

Berkshire

RG12 0XQ

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Heaven Beauty Boutiques Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 08216920

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,177		16,577

			14,177		16,577
CURRENT ASSETS
Stocks	5	7,596		7,296
Debtors	6	2,790		8,134
Investments	7	200		200
Cash at bank and in hand		74,295		66,613

		84,881		82,243
Creditors: Amounts Falling Due Within One Year	8	(38,641 )		(30,078 )

NET CURRENT ASSETS (LIABILITIES)			46,240		52,165

TOTAL ASSETS LESS CURRENT LIABILITIES			60,417		68,742

Creditors: Amounts Falling Due After More Than One Year	9		(22,157 )		(28,017 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,544 )		(4,145 )

NET ASSETS			34,716		36,580

CAPITAL AND RESERVES
Called up share capital	10		12		12
Profit and Loss Account			34,704		36,568

SHAREHOLDERS' FUNDS			34,716		36,580

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Heaven Beauty Boutiques Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs H Hurrell

Director

27 October 2026

The notes on pages 4 to 6 form part of these financial statements.

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Heaven Beauty Boutiques Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Heaven Beauty Boutiques Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08216920 . The registered office is 7 Victoria Street, Englefield Green, Egham, Surrey, TW20 0QY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	2% on cost
Plant & Machinery	25% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	20% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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 statement of comprehensive income 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Heaven Beauty Boutiques Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	9,249	5,084	28,710	674	43,717
Additions	-	295	707	141	1,143

As at 31 January 2026	9,249	5,379	29,417	815	44,860

Depreciation
As at 1 February 2025	-	1,609	24,857	674	27,140
Provided during the period	-	1,344	2,164	35	3,543

As at 31 January 2026	-	2,953	27,021	709	30,683

Net Book Value
As at 31 January 2026	9,249	2,426	2,396	106	14,177

As at 1 February 2025	9,249	3,475	3,853	-	16,577

5. Stocks

	2026	2025
	£	£
Stock	7,596	7,296

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	-	7,109
Other debtors	2,790	1,025

	2,790	8,134

7. Current Asset Investments

	2026	2025
	£	£
Shares in subsidiaries	200	200

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Heaven Beauty Boutiques Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,032	3,116
Bank loans and overdrafts	5,000	5,000
Other creditors	1,996	1,345
Taxation and social security	29,613	20,617

	38,641	30,078

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	22,157	28,017

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	12	12

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