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Registered Number: 11015176
England and Wales

 

 

 

KJM HAIRDRESSERS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Directors Mrs K Mather
Mr G Mather
Registered Number 11015176
Registered Office 3 The Hart Centre
Fleet Road
Fleet
Hampshire
GU51 3LA
Accountants Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
1
Report to the directors on the preparation of the unaudited statutory accounts of KJM Hairdressers Ltd for the year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KJM Hairdressers Ltd for the year ended 31 October 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of KJM Hairdressers Ltd, as a body, in accordance with the terms of our engagement letter dated 26 July 2024 Our work has been undertaken solely to prepare for your approval the accounts of KJM Hairdressers Ltd and state those matters that we have agreed to state to the Board of Directors of KJM Hairdressers Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KJM Hairdressers Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KJM Hairdressers 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 of KJM Hairdressers Ltd. You consider that KJM Hairdressers 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 KJM Hairdressers 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 statutory accounts
31 October 2023


Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
26 July 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 3,727    4,387 
3,727    4,387 
Current assets      
Stocks 4 5,000    5,000 
Debtors 5 6,026    22,112 
Cash at bank and in hand 88,453    91,701 
99,479    118,813 
Creditors: amount falling due within one year 6 (90,233)   (116,024)
Net current assets 9,246    2,789 
 
Total assets less current liabilities 12,973    7,176 
Accruals and deferred income (2,568)   (2,389)
Net assets 10,405    4,787 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 10,404    4,786 
Shareholders' funds 10,405    4,787 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 July 2024 and were signed on its behalf by:


-------------------------------
Mrs K Mather
Director
3
General Information
KJM Hairdressers Ltd is a private company, limited by shares, registered in England and Wales, registration number 11015176, registration address 3 The Hart Centre, Fleet Road, Fleet, Hampshire, GU51 3LA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 23 (2022 : 22).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 November 2022 8,559    2,216    10,775 
Additions 469      469 
Disposals    
At 31 October 2023 9,028    2,216    11,244 
Depreciation
At 01 November 2022 4,593    1,795    6,388 
Charge for year 879    250    1,129 
On disposals    
At 31 October 2023 5,472    2,045    7,517 
Net book values
Closing balance as at 31 October 2023 3,556    171    3,727 
Opening balance as at 01 November 2022 3,966    421    4,387 


4.

Stocks

2023
£
  2022
£
Stocks 5,000    5,000 
5,000    5,000 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 5,562    6,137 
Other Debtors   975 
PAYE & Social Security 464   
Directors' Current Accounts   15,000 
6,026    22,112 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 34,581    39,516 
Bank Loans & Overdrafts (Secured)   22,899 
Corporation Tax 18,234    12,720 
PAYE & Social Security   7,636 
Other Creditors 6,506    7,125 
Directors' Current Accounts 1,213   
VAT 29,699    26,128 
90,233    116,024 

4