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2021-08-01 2022-07-31 12710773 frs-core:MotorVehicles 2021-07-31 12710773 frs-core:OtherResidualIntangibleAssets 2022-07-31 12710773 frs-core:OtherResidualIntangibleAssets 2021-08-01 2022-07-31 12710773 frs-core:OtherResidualIntangibleAssets 2021-07-31 12710773 frs-core:PlantMachinery 2022-07-31 12710773 frs-core:PlantMachinery 2021-08-01 2022-07-31 12710773 frs-core:PlantMachinery 2021-07-31 12710773 frs-core:Secured 2022-07-31 12710773 frs-core:Unsecured 2022-07-31 12710773 frs-core:WithinOneYear 2021-08-01 2022-07-31 12710773 frs-core:WithinOneYear 2022-07-31 12710773 frs-core:CapitalRedemptionReserve 2021-08-01 2022-07-31 12710773 frs-core:CapitalRedemptionReserve 2021-07-31 12710773 frs-core:CapitalRedemptionReserve 2022-07-31 12710773 frs-core:OtherReservesSubtotal 2021-08-01 2022-07-31 12710773 frs-core:OtherReservesSubtotal 2021-07-31 12710773 frs-core:OtherReservesSubtotal 2022-07-31 12710773 frs-core:RevaluationReserve 2021-08-01 2022-07-31 12710773 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2022-07-31 12710773 frs-bus:OrdinaryShareClass3 2021-08-01 2022-07-31 12710773 frs-bus:OrdinaryShareClass3 2021-07-31 12710773 frs-bus:OrdinaryShareClass3 2022-07-31 12710773 frs-bus:OrdinaryShareClass4 2021-08-01 2022-07-31 12710773 frs-bus:OrdinaryShareClass4 2021-07-31 12710773 frs-bus:OrdinaryShareClass4 2022-07-31 12710773 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 12710773 frs-bus:OrdinaryShareClass5 2021-07-31 12710773 frs-bus:OrdinaryShareClass5 2022-07-31 12710773 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 12710773 frs-bus:PreferenceShareClass1 2021-07-31 12710773 frs-bus:PreferenceShareClass1 2022-07-31 12710773 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 12710773 frs-bus:PreferenceShareClass2 2021-07-31 12710773 frs-bus:PreferenceShareClass2 2022-07-31 12710773 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 12710773 frs-bus:PreferenceShareClass3 2021-07-31 12710773 frs-bus:PreferenceShareClass3 2022-07-31 12710773 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 12710773 frs-bus:PreferenceShareClass4 2021-07-31 12710773 frs-bus:PreferenceShareClass4 2022-07-31 12710773 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 12710773 frs-bus:PreferenceShareClass5 2021-07-31 12710773 frs-bus:PreferenceShareClass5 2022-07-31 12710773 1 2021-08-01 2022-07-31 12710773 1 2022-07-31 12710773 1 2021-08-01 2022-07-31 12710773 frs-core:LeasedAssets 2021-08-01 2022-07-31 12710773 frs-core:OwnedAssets 2021-08-01 2022-07-31 12710773 frs-core:CurrencyRisk 2021-08-01 2022-07-31 12710773 frs-core:MarketRisk 2021-08-01 2022-07-31 12710773 frs-core:InterestRateRisk 2021-08-01 2022-07-31 12710773 frs-core:DeferredTaxation 2021-08-01 2022-07-31 12710773 frs-core:DeferredTaxation 2021-07-31 12710773 frs-core:DeferredTaxation 2022-07-31 12710773 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 12710773 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 12710773 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 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frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 12710773 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 12710773 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 12710773 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 12710773 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 12710773 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 12710773 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 12710773 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 12710773 frs-core:TaxCreditsDeferredTax 2022-07-31 12710773 frs-core:CostValuation 2021-07-31 12710773 frs-core:AdditionsToInvestments 2022-07-31 12710773 frs-core:DisposalsRepaymentsInvestments 2022-07-31 12710773 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 12710773 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 12710773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 12710773 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 12710773 frs-core:CostValuation 2022-07-31 12710773 frs-core:ProvisionsForImpairmentInvestments 2021-07-31 12710773 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 12710773 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12710773 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 12710773 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 12710773 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 12710773 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12710773 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Registered number: 12710773
Goldbirdhair Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Balme Kitchen & Pearce
25 Lemon Street
Truro
Cornwall
TR1 2LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12710773
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,514 18,252
19,514 18,252
CURRENT ASSETS
Stocks 5 6,500 8,500
Cash at bank and in hand 24,375 31,964
30,875 40,464
Creditors: Amounts Falling Due Within One Year 6 (35,011 ) (42,290 )
NET CURRENT ASSETS (LIABILITIES) (4,136 ) (1,826 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15,378 16,426
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,468 ) (3,468 )
NET ASSETS 11,910 12,958
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 11,810 12,858
SHAREHOLDERS' FUNDS 11,910 12,958
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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 Robert Innis
Director
14 March 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Goldbirdhair Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12710773 . The registered office is 25 Lemon Street, Truro, TR1 2LS.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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:
Motor Vehicles 20% RB
Fixtures & Fittings 15% RB
Computer Equipment 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.
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2.5. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 - 19,251 5,949 25,200
Additions 5,000 - - 5,000
As at 31 July 2023 5,000 19,251 5,949 30,200
Depreciation
As at 1 August 2022 - 5,297 1,651 6,948
Provided during the period 1,000 2,093 645 3,738
As at 31 July 2023 1,000 7,390 2,296 10,686
Net Book Value
As at 31 July 2023 4,000 11,861 3,653 19,514
As at 1 August 2022 - 13,954 4,298 18,252
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5. Stocks
2023 2022
£ £
Stock 6,500 8,500
6,500 8,500
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 540 6,702
VAT 18,470 11,829
Gold Bird Hair Design Ltd 9,854 9,854
Accruals and deferred income 5,402 3,800
Directors' loan accounts 745 10,105
35,011 42,290
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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