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REGISTERED NUMBER: SC721536 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

ROAR HAIR (MUIREND) LIMITED

ROAR HAIR (MUIREND) LIMITED (REGISTERED NUMBER: SC721536)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


ROAR HAIR (MUIREND) LIMITED

Company Information
for the Year Ended 31 January 2024







DIRECTOR: B McCallum





REGISTERED OFFICE: 41 Barrow Drive
East Kilbride
Glasgow
G75 7AD





REGISTERED NUMBER: SC721536 (Scotland)





ACCOUNTANTS: Watson & Co.
Oakfield House
378 Brandon Street
Motherwell
NORTH LANARKSHIRE
ML1 1XA

ROAR HAIR (MUIREND) LIMITED (REGISTERED NUMBER: SC721536)

Abridged Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,385 13,848

CURRENT ASSETS
Stocks 18,646 13,910
Cash at bank 14,443 13,087
33,089 26,997
CREDITORS
Amounts falling due within one year 11,282 28,292
NET CURRENT ASSETS/(LIABILITIES) 21,807 (1,295 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,192

12,553

CREDITORS
Amounts falling due after more than one
year

9,522

12,729
NET ASSETS/(LIABILITIES) 22,670 (176 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 22,669 (177 )
22,670 (176 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ROAR HAIR (MUIREND) LIMITED (REGISTERED NUMBER: SC721536)

Abridged Balance Sheet - continued
31 January 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 January 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 October 2024 and were signed by:





B McCallum - Director


ROAR HAIR (MUIREND) LIMITED (REGISTERED NUMBER: SC721536)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Roar Hair (Muirend) Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

ROAR HAIR (MUIREND) LIMITED (REGISTERED NUMBER: SC721536)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2023
and 31 January 2024 18,464
DEPRECIATION
At 1 February 2023 4,616
Charge for year 3,463
At 31 January 2024 8,079
NET BOOK VALUE
At 31 January 2024 10,385
At 31 January 2023 13,848