2022-04-012023-03-312023-03-31false08436959SAMEE BRITISH HAIR CLINIC LTD2024-01-16iso4217:GBPxbrli:pure084369592022-04-01084369592023-03-31084369592022-04-012023-03-31084369592021-04-01084369592022-03-31084369592021-04-012022-03-3108436959bus:SmallEntities2022-04-012023-03-3108436959bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3108436959bus:FullAccounts2022-04-012023-03-3108436959bus:PrivateLimitedCompanyLtd2022-04-012023-03-3108436959core:WithinOneYear2023-03-3108436959core:AfterOneYear2023-03-3108436959core:WithinOneYear2022-03-3108436959core:AfterOneYear2022-03-3108436959core:ShareCapital2023-03-3108436959core:SharePremium2023-03-3108436959core:RevaluationReserve2023-03-3108436959core:OtherReservesSubtotal2023-03-3108436959core:RetainedEarningsAccumulatedLosses2023-03-3108436959core:ShareCapital2022-03-3108436959core:SharePremium2022-03-3108436959core:RevaluationReserve2022-03-3108436959core:OtherReservesSubtotal2022-03-3108436959core:RetainedEarningsAccumulatedLosses2022-03-3108436959core:LandBuildings2023-03-3108436959core:PlantMachinery2023-03-3108436959core:Vehicles2023-03-3108436959core:FurnitureFittings2023-03-3108436959core:OfficeEquipment2023-03-3108436959core:NetGoodwill2023-03-3108436959core:IntangibleAssetsOtherThanGoodwill2023-03-3108436959core:ListedExchangeTraded2023-03-3108436959core:UnlistedNon-exchangeTraded2023-03-3108436959core:LandBuildings2022-03-3108436959core:PlantMachinery2022-03-3108436959core:Vehicles2022-03-3108436959core:FurnitureFittings2022-03-3108436959core:OfficeEquipment2022-03-3108436959core:NetGoodwill2022-03-3108436959core:IntangibleAssetsOtherThanGoodwill2022-03-3108436959core:ListedExchangeTraded2022-03-3108436959core:UnlistedNon-exchangeTraded2022-03-3108436959core:LandBuildings2022-04-012023-03-3108436959core:PlantMachinery2022-04-012023-03-3108436959core:Vehicles2022-04-012023-03-3108436959core:FurnitureFittings2022-04-012023-03-3108436959core:OfficeEquipment2022-04-012023-03-3108436959core:NetGoodwill2022-04-012023-03-3108436959core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108436959core:ListedExchangeTraded2022-04-012023-03-3108436959core:UnlistedNon-exchangeTraded2022-04-012023-03-3108436959core:MoreThanFiveYears2022-04-012023-03-3108436959core:Non-currentFinancialInstruments2023-03-3108436959core:Non-currentFinancialInstruments2022-03-3108436959dpl:CostSales2022-04-012023-03-3108436959dpl:DistributionCosts2022-04-012023-03-3108436959core:LandBuildings2022-04-012023-03-3108436959core:PlantMachinery2022-04-012023-03-3108436959core:Vehicles2022-04-012023-03-3108436959core:FurnitureFittings2022-04-012023-03-3108436959core:OfficeEquipment2022-04-012023-03-3108436959dpl:AdministrativeExpenses2022-04-012023-03-3108436959core:NetGoodwill2022-04-012023-03-3108436959core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108436959dpl:GroupUndertakings2022-04-012023-03-3108436959dpl:ParticipatingInterests2022-04-012023-03-3108436959dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108436959core:ListedExchangeTraded2022-04-012023-03-3108436959dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108436959core:UnlistedNon-exchangeTraded2022-04-012023-03-3108436959dpl:CostSales2021-04-012022-03-3108436959dpl:DistributionCosts2021-04-012022-03-3108436959core:LandBuildings2021-04-012022-03-3108436959core:PlantMachinery2021-04-012022-03-3108436959core:Vehicles2021-04-012022-03-3108436959core:FurnitureFittings2021-04-012022-03-3108436959core:OfficeEquipment2021-04-012022-03-3108436959dpl:AdministrativeExpenses2021-04-012022-03-3108436959core:NetGoodwill2021-04-012022-03-3108436959core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3108436959dpl:GroupUndertakings2021-04-012022-03-3108436959dpl:ParticipatingInterests2021-04-012022-03-3108436959dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3108436959core:ListedExchangeTraded2021-04-012022-03-3108436959dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3108436959core:UnlistedNon-exchangeTraded2021-04-012022-03-3108436959core:NetGoodwill2023-03-3108436959core:IntangibleAssetsOtherThanGoodwill2023-03-3108436959core:LandBuildings2023-03-3108436959core:PlantMachinery2023-03-3108436959core:Vehicles2023-03-3108436959core:FurnitureFittings2023-03-3108436959core:OfficeEquipment2023-03-3108436959core:AfterOneYear2023-03-3108436959core:WithinOneYear2023-03-3108436959core:ListedExchangeTraded2023-03-3108436959core:UnlistedNon-exchangeTraded2023-03-3108436959core:ShareCapital2023-03-3108436959core:SharePremium2023-03-3108436959core:RevaluationReserve2023-03-3108436959core:OtherReservesSubtotal2023-03-3108436959core:RetainedEarningsAccumulatedLosses2023-03-3108436959core:NetGoodwill2022-03-3108436959core:IntangibleAssetsOtherThanGoodwill2022-03-3108436959core:LandBuildings2022-03-3108436959core:PlantMachinery2022-03-3108436959core:Vehicles2022-03-3108436959core:FurnitureFittings2022-03-3108436959core:OfficeEquipment2022-03-3108436959core:AfterOneYear2022-03-3108436959core:WithinOneYear2022-03-3108436959core:ListedExchange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SAMEE BRITISH HAIR CLINIC LTD

Registered Number
08436959
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

SAMEE BRITISH HAIR CLINIC LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

SAMEE ULLAH

Company Secretary

SAMEE, Sadia

Registered Address

Hamilton House
4a The Avenue
London
E4 9LD

Registered Number

08436959 (England and Wales)
SAMEE BRITISH HAIR CLINIC LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6299,648318,048
299,648318,048
Current assets
Stocks74,5093,011
Debtors815,0345,005
Cash at bank and on hand71,89670,459
91,43978,475
Creditors amounts falling due within one year9(121,588)(67,975)
Net current assets (liabilities)(30,149)10,500
Total assets less current liabilities269,499328,548
Net assets269,499328,548
Capital and reserves
Called up share capital100100
Profit and loss account269,399328,448
Shareholders' funds269,499328,548
The financial statements were approved and authorised for issue by the Director on 16 January 2024, and are signed on its behalf by:
SAMEE ULLAH
Director
Registered Company No. 08436959
SAMEE BRITISH HAIR CLINIC 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.Principal activities
The company's principal activity during the year continued to be that of hair treatments
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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)
Plant and machinery20-
Fixtures and fittings-3
Vehicles20-
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
5.Employee information

20232022
Average number of employees during the year410
6.Property, plant and equipment

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 April 22452,26681,438533,704
Additions2,17919,90022,079
At 31 March 23454,445101,338555,783
Depreciation and impairment
At 01 April 22169,75145,905215,656
Charge for year29,39311,08640,479
At 31 March 23199,14456,991256,135
Net book value
At 31 March 23255,30144,347299,648
At 31 March 22282,51535,533318,048
7.Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

2023

2022

££
Other stocks4,5093,011
Total4,5093,011
8.Debtors

2023

2022

££
Trade debtors / trade receivables15,0345,005
Total15,0345,005
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 payables79,6202,523
Taxation and social security28,21922,247
Other creditors-4,638
Accrued liabilities and deferred income13,74938,567
Total121,58867,975
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.