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Company Registration No. 04979330 (England and Wales)
Review The Haircutters Ltd Unaudited accounts for the year ended 31 December 2023
Review The Haircutters Ltd Unaudited accounts Contents
Page
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Review The Haircutters Ltd Company Information for the year ended 31 December 2023
Directors
Mrs K Johnson Karen Johnson
Company Number
04979330 (England and Wales)
Registered Office
1A NELSON STREET BARROW IN FURNESS CUMBRIA LA14 1NG
Accountants
Smeaton & Holmes Ltd 70 Market Street Dalton-in-Furness Cumbria LA15 8AA
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Review The Haircutters Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
119 
Tangible assets
104,800 
107,872 
104,800 
107,991 
Current assets
Inventories
5,296 
5,256 
Cash at bank and in hand
74,975 
57,767 
80,271 
63,023 
Creditors: amounts falling due within one year
(12,421)
(10,887)
Net current assets
67,850 
52,136 
Net assets
172,650 
160,127 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
172,648 
160,125 
Shareholders' funds
172,650 
160,127 
For the year ending 31 December 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 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 of Directors and authorised for issue on 25 March 2024 and were signed on its behalf by
Mrs K Johnson Director Company Registration No. 04979330
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Review The Haircutters Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Review The Haircutters Ltd is a private company, limited by shares, registered in England and Wales, registration number 04979330. The registered office is 1A NELSON STREET, BARROW IN FURNESS, CUMBRIA, LA14 1NG.
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:
Land & buildings
2% on cost
Plant & machinery
20% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
2,435 
At 31 December 2023
2,435 
Amortisation
At 1 January 2023
2,316 
Charge for the year
119 
At 31 December 2023
2,435 
Net book value
At 31 December 2023
- 
At 31 December 2022
119 
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Review The Haircutters Ltd Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
157,543 
39,730 
815 
198,088 
Additions
- 
890 
92 
982 
At 31 December 2023
157,543 
40,620 
907 
199,070 
Depreciation
At 1 January 2023
53,237 
36,173 
806 
90,216 
Charge for the year
3,120 
901 
33 
4,054 
At 31 December 2023
56,357 
37,074 
839 
94,270 
Net book value
At 31 December 2023
101,186 
3,546 
68 
104,800 
At 31 December 2022
104,306 
3,557 
9 
107,872 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,748 
3,469 
Trade creditors
2,680 
3,466 
Taxes and social security
5,993 
3,952 
12,421 
10,887 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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