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Registered Number: 06338766
England and Wales

 

 

 

PAGAN HAIRDRESSING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Hillcrest Accountants & Bookkeepers
30 September 2023



....................................................
Hillcrest Accountants & Bookkeepers
Hillcrest, Worms Ash
Dodford
Bromsgrove
B61 9AU
15 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 25,624    28,473 
25,624    28,473 
Current assets      
Debtors 28    3,855 
Cash at bank and in hand (12,169)   (10,948)
(12,141)   (7,093)
Creditors: amount falling due within one year (4,813)   (980)
Net current liabilities (16,954)   (8,073)
 
Total assets less current liabilities 8,670    20,400 
Provisions for liabilities (3,789)   (4,875)
Net assets 4,881    15,525 
 

Capital and reserves
     
Called up share capital 4 50    50 
Profit and loss account 4,831    15,475 
Shareholder's funds 4,881    15,525 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 15 March 2024 and were signed by:


-------------------------------
Darrell Orton
Director
2
General Information
Pagan Hairdressing Ltd is a private company, limited by shares, registered in England and Wales, registration number 06338766, registration address 124 Poplar Road, Bearwood, Birmingham, B66 4AP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 5% Straight Line
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 October 2022 56,963    56,963 
Additions  
Disposals  
At 30 September 2023 56,963    56,963 
Depreciation
At 01 October 2022 28,490    28,490 
Charge for year 2,849    2,849 
On disposals  
At 30 September 2023 31,339    31,339 
Net book values
Closing balance as at 30 September 2023 25,624    25,624 
Opening balance as at 01 October 2022 28,473    28,473 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
50 Class A shares of £1.00 each 50    50 
50    50 

3