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Company Registration No. 11626566 (England and Wales)
HEAD HAIR & BEAUTY LIMITED Unaudited accounts for the year ended 31 October 2023
HEAD HAIR & BEAUTY LIMITED Unaudited accounts Contents
Page
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HEAD HAIR & BEAUTY LIMITED Company Information for the year ended 31 October 2023
Director
T Pawley
Company Number
11626566 (England and Wales)
Registered Office
24A GANDY STREET EXETER EX4 3LS ENGLAND
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HEAD HAIR & BEAUTY LIMITED Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,500 
3,000 
Tangible assets
16,559 
17,499 
19,059 
20,499 
Current assets
Inventories
4,064 
4,221 
Debtors
3,135 
2,190 
Cash at bank and in hand
8,213 
1,579 
15,412 
7,990 
Creditors: amounts falling due within one year
(13,744)
(5,383)
Net current assets
1,668 
2,607 
Net assets
20,727 
23,106 
Capital and reserves
Profit and loss account
20,727 
23,106 
Shareholders' funds
20,727 
23,106 
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 March 2024 and were signed on its behalf by
T Pawley Director Company Registration No. 11626566
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HEAD HAIR & BEAUTY LIMITED Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
HEAD HAIR & BEAUTY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11626566. The registered office is 24A GANDY STREET, EXETER, EX4 3LS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. The goodwill was created on the purchase of the business in October 2018, and is being amortised over its estimated useful life of 10 years.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2022
5,000 
At 31 October 2023
5,000 
Amortisation
At 1 November 2022
2,000 
Charge for the year
500 
At 31 October 2023
2,500 
Net book value
At 31 October 2023
2,500 
At 31 October 2022
3,000 
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HEAD HAIR & BEAUTY LIMITED Notes to the Accounts for the year ended 31 October 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2022
26,410 
Additions
900 
At 31 October 2023
27,310 
Depreciation
At 1 November 2022
8,911 
Charge for the year
1,840 
At 31 October 2023
10,751 
Net book value
At 31 October 2023
16,559 
At 31 October 2022
17,499 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
945 
- 
Other debtors
2,190 
2,190 
3,135 
2,190 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
3,289 
3,977 
Loans from directors
9,705 
656 
Accruals
750 
750 
13,744 
5,383 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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