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REGISTERED NUMBER: 08503069 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

SCA Hairdressing Limited

SCA Hairdressing Limited (Registered number: 08503069)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SCA Hairdressing Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr A C Towli
Mrs V Towli





REGISTERED OFFICE: 5 Church Street
Wilmslow
Cheshire
SK9 1AX





REGISTERED NUMBER: 08503069 (England and Wales)





ACCOUNTANTS: Lucas Reis Ltd
Chartered Accountants
Lansdowne House
85 Buxton Road
Stockport
Cheshire
SK2 6LR

SCA Hairdressing Limited (Registered number: 08503069)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 91,596 101,765
Tangible assets 5 4,376 5,470
95,972 107,235

CURRENT ASSETS
Debtors 6 205 184
Cash at bank and in hand 18,364 11,658
18,569 11,842
CREDITORS
Amounts falling due within one year 7 83,969 111,923
NET CURRENT LIABILITIES (65,400 ) (100,081 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,572

7,154

PROVISIONS FOR LIABILITIES 290 379
NET ASSETS 30,282 6,775

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 30,182 6,675
SHAREHOLDERS' FUNDS 30,282 6,775

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SCA Hairdressing Limited (Registered number: 08503069)

Balance Sheet - continued
30 April 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by:





Mr A C Towli - Director


SCA Hairdressing Limited (Registered number: 08503069)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

SCA Hairdressing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

SCA Hairdressing Limited (Registered number: 08503069)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 165,000
AMORTISATION
At 1 May 2023 63,235
Amortisation for year 10,169
At 30 April 2024 73,404
NET BOOK VALUE
At 30 April 2024 91,596
At 30 April 2023 101,765

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 20,634 3,971 24,605
DEPRECIATION
At 1 May 2023 17,085 2,050 19,135
Charge for year 710 384 1,094
At 30 April 2024 17,795 2,434 20,229
NET BOOK VALUE
At 30 April 2024 2,839 1,537 4,376
At 30 April 2023 3,549 1,921 5,470

SCA Hairdressing Limited (Registered number: 08503069)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Prepayments 205 184

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Corporation Tax 8,458 6,597
VAT 6,111 5,147
Directors' loan accounts 67,824 98,705
Accrued expenses 1,576 1,474
83,969 111,923

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary £1 100 100