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REGISTERED NUMBER: OC399059 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

HAIR HOST LLP

HAIR HOST LLP (REGISTERED NUMBER: OC399059)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HAIR HOST LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DESIGNATED MEMBERS: J P Presant-Collins
Mrs J Presant-Collins
Mrs R L Blade





REGISTERED OFFICE: Windsor Houe
40-41 Great Castle Street
London
W1W 8LU





REGISTERED NUMBER: OC399059 (England and Wales)





ACCOUNTANTS: Jamieson Stone LLP
Windsor House
40/41 Great Castle Street
London
W1W 8LU

HAIR HOST LLP (REGISTERED NUMBER: OC399059)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 43,822 52,514

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 5 159,335 126,782
Cash at bank 784 12,577
170,119 149,359
CREDITORS
Amounts falling due within one year 6 (145,006 ) (110,537 )
NET CURRENT ASSETS 25,113 38,822
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

68,935

91,336

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

68,935

91,336

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 68,935 91,336
Amounts due from members 5 (118,230 ) (103,648 )
(49,295 ) (12,312 )

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

HAIR HOST LLP (REGISTERED NUMBER: OC399059)

BALANCE SHEET - continued
31 MARCH 2024


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 18 November 2024 and were signed by:





J P Presant-Collins - Designated member

HAIR HOST LLP (REGISTERED NUMBER: OC399059)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Hair Host LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is the total amount receivable by the limited liability partnership for goods sold and services rendered, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 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.

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.

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

Taxation
The taxation payable on limited liability partnership profits is the personal liability of the members, although payment of such liabilities is administered by the limited liability partnership on behalf of the members.Consequently, neither limited liability partnership taxation nor related deferred taxation are accounted for in the financial statements.Sums set aside in respect of members' tax obligations are included in the balance sheet within loans ansd other debts due to members or set against amounts due from members as appropriate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 13 (2023 - 14 ) .

HAIR HOST LLP (REGISTERED NUMBER: OC399059)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 65,333 25,448 1,429 92,210
Additions - 1,074 - 1,074
At 31 March 2024 65,333 26,522 1,429 93,284
DEPRECIATION
At 1 April 2023 24,676 14,245 775 39,696
Charge for year 6,534 3,069 163 9,766
At 31 March 2024 31,210 17,314 938 49,462
NET BOOK VALUE
At 31 March 2024 34,123 9,208 491 43,822
At 31 March 2023 40,657 11,203 654 52,514

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,641 -
Amounts due from members 118,230 103,648
Other debtors 15,202 15,419
Prepayments and accrued income 24,262 7,715
159,335 126,782

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 20,177 29,134
Trade creditors 44,867 23,389
Social security and other taxes 76,599 54,651
Other creditors 1,263 1,263
Accruals and deferred income 2,100 2,100
145,006 110,537

7. LOANS AND OTHER DEBTS DUE TO MEMBERS
2024 2023
£    £   
Amounts owed to members in respect of profits 68,935 91,336

Falling due within one year 68,935 91,336

Members' capital is repayable within one year and is therefore classified as a liability.