REGISTERED NUMBER: 12432497 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

K&K Beauty Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Ms K Hadfield

Ms K L Waters

REGISTERED OFFICE:

2 Station View

Hazel Grove

Stockport

Cheshire

SK7 5ER

REGISTERED NUMBER:

12432497 (England and Wales)

ACCOUNTANTS:

Cowgills Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

150,285

195,852

CURRENT ASSETS

Stocks

159,681

130,287

Debtors

5

144,932

192,459

Cash at bank and in hand

828,003

894,062

1,132,616

1,216,808

CREDITORS

Amounts falling due within one year

6

648,658

620,756

NET CURRENT ASSETS

483,958

596,052

TOTAL ASSETS LESS CURRENT LIABILITIES

634,243

791,904

CREDITORS

Amounts falling due after more than one year

7

(175,391

)

(228,970

)

PROVISIONS FOR LIABILITIES

(1,084

)

(3,470

)

NET ASSETS

457,768

559,464

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

457,766

559,462

SHAREHOLDERS' FUNDS

457,768

559,464

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

Ms K L Waters - Director

1.	STATUTORY INFORMATION

K&K Beauty 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 20% on reducing balance

Leasehold improvements addtions are depreciated over the term of the lease which is 5 years from July 2022.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

339,421

Additions

6,928

At 31 January 2026

346,349

DEPRECIATION

At 1 February 2025

143,569

Charge for year

52,495

At 31 January 2026

196,064

NET BOOK VALUE

At 31 January 2026

150,285

At 31 January 2025

195,852

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

255,448

DEPRECIATION

At 1 February 2025

91,961

Charge for year

32,698

At 31 January 2026

124,659

NET BOOK VALUE

At 31 January 2026

130,789

At 31 January 2025

163,487

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

56,783

102,446

Other debtors

88,149

90,013

144,932

192,459

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

5,955

5,955

Hire purchase contracts (see note 8)

47,624

47,624

Trade creditors

49,441

20,803

Taxation and social security

461,740

456,904

Other creditors

83,898

89,470

648,658

620,756

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

21,834

27,789

Hire purchase contracts (see note 8)

153,557

201,181

175,391

228,970

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.1.26

31.1.25

£

£

Net obligations repayable:

Within one year

47,624

47,624

Between one and five years

153,557

201,181

201,181

248,805

Non-cancellable

operating leases

31.1.26

31.1.25

£

£

Within one year

58,290

58,290

Between one and five years

29,145

87,435

87,435

145,725

9.	RELATED PARTY DISCLOSURES

As at 31 January 2026 the company owed £20,991 to the directors (2025: £78,689). This loan is repayable on demand with no interest being charged and no security given.

Included within debtors is a loan of £5,533 (2025 £0) due from a company controlled by one of the directors.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party are the directors.