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Registered number: 07316667
Headturners Hair Salon Limited
Financial Statements
For The Year Ended 31 July 2023
Trevelyan & Company Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07316667
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 301 164
301 164
CURRENT ASSETS
Stocks 5 830 402
Debtors 6 336 338
Cash at bank and in hand 1,979 1,220
3,145 1,960
Creditors: Amounts Falling Due Within One Year 7 (7,831 ) (7,088 )
NET CURRENT ASSETS (LIABILITIES) (4,686 ) (5,128 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,385 ) (4,964 )
NET LIABILITIES (4,385 ) (4,964 )
CAPITAL AND RESERVES
Called up share capital 8 300 300
Profit and Loss Account (4,685 ) (5,264 )
SHAREHOLDERS' FUNDS (4,385) (4,964)
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Neil Turner
Director
07/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Headturners Hair Salon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07316667 . The registered office is 10 Beachill Road, Havercroft, Wakefield, West Yorkshire, WF4 2EJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% SL
Fixtures & Fittings 15% RB
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2022 - 1,150 1,150
Additions 174 - 174
As at 31 July 2023 174 1,150 1,324
Depreciation
As at 1 August 2022 - 986 986
Provided during the period 12 25 37
As at 31 July 2023 12 1,011 1,023
Net Book Value
As at 31 July 2023 162 139 301
As at 1 August 2022 - 164 164
5. Stocks
2023 2022
£ £
Stock 830 402
830 402
Page 3
Page 4
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 336 338
336 338
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 56 76
Other creditors 104 98
Pensions 88 104
Accruals and deferred income 1,368 1,291
Directors' loan accounts 6,215 5,519
7,831 7,088
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300 300
Page 4