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REGISTERED NUMBER: 08678055 (England and Wales)

OPUS HAIR LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2026

OPUS HAIR LIMITED (REGISTERED NUMBER: 08678055)

Contents of the Financial Statements

for the Year Ended 31 March 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

OPUS HAIR LIMITED

Company Information

for the Year Ended 31 March 2026

| Director: | Mrs T C Elderton

| Registered office: | Artisans' House

| 7 Queensbridge

| Northampton

| Northamptonshire

| NN4 7BF

| Registered number: | 08678055 (England and Wales)

| Accountants: | Cobley Desborough

| Chartered Certified Accountants

| Chartered Tax Advisers

| Artisans' House

| 7 Queensbridge

| Northampton

| Northamptonshire

| NN4 7BF

OPUS HAIR LIMITED (REGISTERED NUMBER: 08678055)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 9,049 |  | 10,805 |  |

9,049 |  | 10,805 |  |

CURRENT ASSETS

Stocks | 6 | 2,220 |  | 2,115 |  |

Debtors | 7 | 59,657 |  | 70,633 |  |

Cash at bank and in hand | 6,731 |  | 3,870 |  |

68,608 |  | 76,618 |  |

CREDITORS

Amounts falling due within one year | 8 | 36,363 |  | 44,582 |  |

NET CURRENT ASSETS | 32,245 |  | 32,036 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 41,294 |  | 42,841 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 35,872 |  | 39,820 |  |

NET ASSETS | 5,422 |  | 3,021 |  |

OPUS HAIR LIMITED (REGISTERED NUMBER: 08678055)

Balance Sheet - continued

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 5,412 |  | 3,011 |  |

SHAREHOLDERS' FUNDS | 5,422 |  | 3,021 |  |

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 Statement of Income and Retained Earnings has not been delivered.

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

Mrs T C Elderton - Director

OPUS HAIR LIMITED (REGISTERED NUMBER: 08678055)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Opus 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.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost and 15% on reducing balance

| Stocks

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

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

OPUS HAIR LIMITED (REGISTERED NUMBER: 08678055)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Going concern

| The current economic conditions present increased risks for all businesses. In response to such conditions, the director has carefully considered these risks, including an assessment of uncertainty on future trading projections for a period of at least twelve months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.

| Based on this assessment, the director considers that the Company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations of external liabilities.

| In addition, the Company's assets are assessed for recoverability on a regular basis, and the director considers that the Company is not exposed to losses of these assets which would affect their decision to adopt the going concern basis.

| The director is therefore satisfied and has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubt upon the Company's ability to continue as a going concern. Theses financial statements have therefore been prepared on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2025 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 April 2025

| and 31 March 2026 | 10,000 |  |

| Amortisation

| At 1 April 2025

| and 31 March 2026 | 10,000 |  |

| Net book value

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

OPUS HAIR LIMITED (REGISTERED NUMBER: 08678055)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 April 2025

| and 31 March 2026 | 36,308 |  | 4,791 |  | 41,099 |  |

| Depreciation

| At 1 April 2025 | 26,089 |  | 4,205 |  | 30,294 |  |

| Charge for year | 1,533 |  | 223 |  | 1,756 |  |

| At 31 March 2026 | 27,622 |  | 4,428 |  | 32,050 |  |

| Net book value

| At 31 March 2026 | 8,686 |  | 363 |  | 9,049 |  |

| At 31 March 2025 | 10,219 |  | 586 |  | 10,805 |  |

6. | STOCKS

2026 | 2025 |

£ | £ |

| Stocks | 2,220 |  | 2,115 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other debtors | 59,657 |  | 70,633 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 13,137 |  | 26,516 |  |

| Trade creditors | 5,240 |  | 5,560 |  |

| Taxation and social security | 16,617 |  | 11,456 |  |

| Other creditors | 1,369 |  | 1,050 |  |

36,363 |  | 44,582 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 35,872 |  | 39,820 |  |

OPUS HAIR LIMITED (REGISTERED NUMBER: 08678055)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2026 | 2025 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 15,523 |  | 21,388 |  |