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Registered number: 14137505
Shampoodles IW Ltd
Financial Statements
For The Year Ended 31 October 2023
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Shampoodles IW Ltd For The Year Ended 31 October 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Shampoodles IW Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Shampoodles IW Ltd , as a body, in accordance with the terms of our engagement letter dated 06 January 2023. Our work has been undertaken solely to prepare for your approval the accounts of Shampoodles IW Ltd and state those matters that we have agreed to state to the directors of Shampoodles IW Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shampoodles IW Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Shampoodles IW Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Shampoodles IW Ltd . You consider that Shampoodles IW Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Shampoodles IW Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
14th March 2024
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Page 1
Page 2
Balance Sheet
Registered number: 14137505
31 October 2023 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 28,000 -
Tangible Assets 5 59,575 -
87,575 -
CURRENT ASSETS
Stocks 2,412 -
Debtors - 10
Cash at bank and in hand 13,562 -
15,974 10
Creditors: Amounts Falling Due Within One Year (3,989 ) -
NET CURRENT ASSETS (LIABILITIES) 11,985 10
TOTAL ASSETS LESS CURRENT LIABILITIES 99,560 10
Creditors: Amounts Falling Due After More Than One Year (100,120 ) -
NET (LIABILITIES)/ASSETS (560 ) 10
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account (570 ) -
SHAREHOLDERS' FUNDS (560) 10
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Page 3
For the year ending 31 October 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
Mrs Karen Ottley
Director
Ms Hannah Ottley
Director
14th March 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Shampoodles IW Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14137505 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.
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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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% on cost
Fixtures & Fittings 20% on cost
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: )
2 -
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 -
Additions 35,000
As at 31 October 2023 35,000
Amortisation
As at 1 November 2022 -
Provided during the period 7,000
As at 31 October 2023 7,000
Net Book Value
As at 31 October 2023 28,000
As at 1 November 2022 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2022 - - -
Additions 38,568 28,720 67,288
As at 31 October 2023 38,568 28,720 67,288
Depreciation
As at 1 November 2022 - - -
Provided during the period 7,713 - 7,713
As at 31 October 2023 7,713 - 7,713
Net Book Value
As at 31 October 2023 30,855 28,720 59,575
As at 1 November 2022 - - -
6. Share Capital
31 October 2023 31 October 2022
£ £
Called Up Share Capital not Paid - 10
Called Up Share Capital has been paid up 10 -
Amount of Allotted, Called Up Share Capital 10 10
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