2022-04-012023-03-312023-03-31false05768741SCRUFFS HAIRDRESSING 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SCRUFFS HAIRDRESSING LTD

Registered Number
05768741
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

SCRUFFS HAIRDRESSING LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Garry Chapman
Grant Chapman

Company Secretary

Caroline Chapman

Registered Address

68-69 Bridge Street
Cambridge
CB2 1UR

Registered Number

05768741 (England and Wales)
SCRUFFS HAIRDRESSING LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets639,80448,197
39,80448,197
Current assets
Stocks741,15766,682
Debtors852,01751,041
Cash at bank and on hand191,227254,341
284,401372,064
Creditors amounts falling due within one year9(184,985)(223,770)
Net current assets (liabilities)99,416148,294
Total assets less current liabilities139,220196,491
Net assets139,220196,491
Capital and reserves
Called up share capital4242
Profit and loss account139,178196,449
Shareholders' funds139,220196,491
The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2023, and are signed on its behalf by:
Garry Chapman
Director
Registered Company No. 05768741
SCRUFFS HAIRDRESSING LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings15-
Plant and machinery-4
Office Equipment-4
Intangible assets policy
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year3132
5.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 22500,000500,000
At 31 March 23500,000500,000
Amortisation and impairment
At 01 April 22500,000500,000
At 31 March 23500,000500,000
Net book value
At 31 March 23--
At 31 March 22--
6.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 22264,0864,70126,546295,333
Additions-236-236
At 31 March 23264,0864,93726,546295,569
Depreciation and impairment
At 01 April 22225,9762,77718,383247,136
Charge for year5,7166402,2738,629
At 31 March 23231,6923,41720,656255,765
Net book value
At 31 March 2332,3941,5205,89039,804
At 31 March 2238,1101,9248,16348,197
7.Stocks

2023

2022

££
Finished goods41,15766,682
Total41,15766,682
8.Debtors

2023

2022

££
Trade debtors / trade receivables450-
Amounts owed by associates and joint ventures / participating interests116
Other debtors24,42018,429
Prepayments and accrued income27,13632,606
Total52,01751,041
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables36,39336,141
Amounts owed to related parties54,30662,538
Taxation and social security75,955102,705
Other creditors12,03814,196
Accrued liabilities and deferred income6,2938,190
Total184,985223,770
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.