Acorah Software Products - Accounts Production 16.0.110 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 13530763 Mrs Dawn Fifield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13530763 2023-07-31 13530763 2024-07-31 13530763 2023-08-01 2024-07-31 13530763 frs-core:CurrentFinancialInstruments 2024-07-31 13530763 frs-core:Non-currentFinancialInstruments 2024-07-31 13530763 frs-core:FurnitureFittings 2024-07-31 13530763 frs-core:FurnitureFittings 2023-08-01 2024-07-31 13530763 frs-core:FurnitureFittings 2023-07-31 13530763 frs-core:ShareCapital 2024-07-31 13530763 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 13530763 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13530763 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 13530763 frs-bus:SmallEntities 2023-08-01 2024-07-31 13530763 frs-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 13530763 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 13530763 frs-bus:Director1 2023-08-01 2024-07-31 13530763 frs-countries:EnglandWales 2023-08-01 2024-07-31 13530763 2022-07-31 13530763 2023-07-31 13530763 2022-08-01 2023-07-31 13530763 frs-core:CurrentFinancialInstruments 2023-07-31 13530763 frs-core:Non-currentFinancialInstruments 2023-07-31 13530763 frs-core:ShareCapital 2023-07-31 13530763 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 13530763
C.s Hair Studio Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In accordance with the engagement letter dated 12 October 2022, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 July 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
Nigel Melia
04/12/2024
Track Accountancy Ltd
Upper Floors
2 New Rents
Ashford
TN23 1JH
Page 1
Page 2
Balance Sheet
Registered number: 13530763
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,192 8,255
6,192 8,255
CURRENT ASSETS
Stocks 5 35,999 23,162
Cash at bank and in hand 3,679 8,804
39,678 31,966
Creditors: Amounts Falling Due Within One Year 6 (22,878 ) (726 )
NET CURRENT ASSETS (LIABILITIES) 16,800 31,240
TOTAL ASSETS LESS CURRENT LIABILITIES 22,992 39,495
Creditors: Amounts Falling Due After More Than One Year 7 (20,259 ) (35,554 )
NET ASSETS 2,733 3,941
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 2,732 3,940
SHAREHOLDERS' FUNDS 2,733 3,941
Page 2
Page 3
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Dawn Fifield
Director
04/12/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
C.s Hair Studio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13530763 . The registered office is C.S. Hair Studio, 24 High Street, Hythe, Kent, CT21 5AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
Page 4
Page 5
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 13,759
As at 31 July 2024 13,759
Depreciation
As at 1 August 2023 5,504
Provided during the period 2,063
As at 31 July 2024 7,567
Net Book Value
As at 31 July 2024 6,192
As at 1 August 2023 8,255
5. Stocks
2024 2023
£ £
Stock 35,999 23,162
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 664 726
Other loans 22,214 -
22,878 726
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans - 15,295
Other creditors 20,259 20,259
20,259 35,554
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5