REGISTERED NUMBER: 13962624 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Revive Hair Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

7

DIRECTOR:

Miss L F Swales

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

REGISTERED NUMBER:

13962624 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Intangible assets

4

18,000

21,000

Tangible assets

5

8,436

10,422

26,436

31,422

CURRENT ASSETS

Stocks

6

18,140

12,500

Debtors

7

3,020

1,980

Cash at bank and in hand

29,463

37,289

50,623

51,769

CREDITORS

Amounts falling due within one year

8

53,543

62,829

NET CURRENT LIABILITIES

(2,920

)

(11,060

)

TOTAL ASSETS LESS CURRENT LIABILITIES

23,516

20,362

PROVISIONS FOR LIABILITIES

1,680

1,997

NET ASSETS

21,836

18,365

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

21,736

18,265

SHAREHOLDERS' FUNDS

21,836

18,365

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

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

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2026 and were signed by:

Miss L F Swales - Director

1.	STATUTORY INFORMATION

Revive Hair Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from hairdressing services is recognised when the service is complete.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows.

Plant & machinery - 25% reducing balance

Fixtures & fittings - 25% reducing balance

Computer equipment - 33% straight line

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 Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 12 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

30,000

AMORTISATION

At 1 April 2025

9,000

Amortisation for year

3,000

At 31 March 2026

12,000

NET BOOK VALUE

At 31 March 2026

18,000

At 31 March 2025

21,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

7,546

6,521

4,315

18,382

Additions

457

329

1,166

1,952

Disposals

-

-

(690

)

(690

)

At 31 March 2026

8,003

6,850

4,791

19,644

DEPRECIATION

At 1 April 2025

2,580

3,379

2,001

7,960

Charge for year

1,356

867

1,480

3,703

Eliminated on disposal

-

-

(455

)

(455

)

At 31 March 2026

3,936

4,246

3,026

11,208

NET BOOK VALUE

At 31 March 2026

4,067

2,604

1,765

8,436

At 31 March 2025

4,966

3,142

2,314

10,422

6.

STOCKS

31.3.26

31.3.25

£

£

Stocks

18,140

12,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,283

-

Other debtors

1,737

1,980

3,020

1,980

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

4,646

2,403

Tax

17,664

20,916

Social security and other taxes

2,890

2,479

VAT

13,913

14,180

Other creditors

553

1,203

Directors' current accounts

13,877

21,648

53,543

62,829

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1.00

100

100

10.	RELATED PARTY DISCLOSURES

The amount outstanding at the year end due to L Swales was £13,877 (2025 - £21,648).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Revive Hair Limited for the year ended 31 March 2026 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Revive Hair Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Revive Hair Limited and state those matters that we have agreed to state to the director of Revive Hair Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Revive Hair Limited and its director for our work or for this report.

It is your duty to ensure that Revive Hair Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Revive Hair Limited. You consider that Revive Hair 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 financial statements of Revive Hair 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 statutory financial statements.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

15 October 2026