IRIS Accounts Production v24.3.2.46 06886605 director 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh068866052023-04-30068866052024-04-30068866052023-05-012024-04-30068866052022-04-30068866052022-05-012023-04-30068866052023-04-3006886605ns15:EnglandWales2023-05-012024-04-3006886605ns14:PoundSterling2023-05-012024-04-3006886605ns10:Director12023-05-012024-04-3006886605ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3006886605ns10:SmallEntities2023-05-012024-04-3006886605ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3006886605ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3006886605ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3006886605ns10:FullAccounts2023-05-012024-04-300688660512023-05-012024-04-3006886605ns10:CompanySecretary12023-05-012024-04-3006886605ns10:RegisteredOffice2023-05-012024-04-3006886605ns5:CurrentFinancialInstruments2024-04-3006886605ns5:CurrentFinancialInstruments2023-04-3006886605ns5:ShareCapital2024-04-3006886605ns5:ShareCapital2023-04-3006886605ns5:RetainedEarningsAccumulatedLosses2024-04-3006886605ns5:RetainedEarningsAccumulatedLosses2023-04-3006886605ns5:NetGoodwill2023-05-012024-04-3006886605ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3006886605ns5:LeaseholdImprovements2023-05-012024-04-3006886605ns5:FurnitureFittings2023-05-012024-04-3006886605ns5:ComputerEquipment2023-05-012024-04-3006886605ns5:NetGoodwill2023-04-3006886605ns5:NetGoodwill2024-04-3006886605ns5:NetGoodwill2023-04-3006886605ns5:LeaseholdImprovements2023-04-3006886605ns5:FurnitureFittings2023-04-3006886605ns5:ComputerEquipment2023-04-3006886605ns5:LeaseholdImprovements2024-04-3006886605ns5:FurnitureFittings2024-04-3006886605ns5:ComputerEquipment2024-04-3006886605ns5:LeaseholdImprovements2023-04-3006886605ns5:FurnitureFittings2023-04-3006886605ns5:ComputerEquipment2023-04-30
REGISTERED NUMBER: 06886605 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Headoffice Salon Limited

Headoffice Salon Limited (Registered number: 06886605)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Headoffice Salon Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mrs V Harker





SECRETARY: Mrs V Harker





REGISTERED OFFICE: Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 06886605 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Headoffice Salon Limited (Registered number: 06886605)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,165 8,002
8,165 8,002

CURRENT ASSETS
Stocks 275 275
Debtors 6 10,000 10,000
Cash at bank 14,035 36,042
24,310 46,317
CREDITORS
Amounts falling due within one year 7 870 3,672
NET CURRENT ASSETS 23,440 42,645
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,605

50,647

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 31,604 50,646
SHAREHOLDERS' FUNDS 31,605 50,647

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 director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 January 2025 and were signed by:





Mrs V Harker - Director


Headoffice Salon Limited (Registered number: 06886605)

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


1. STATUTORY INFORMATION

Headoffice Salon 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - Straight line over 10 years
Fixture & Fittings - 20% on cost
Computer Equipment - 33% on cost

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.

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.

Headoffice Salon Limited (Registered number: 06886605)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 10,000
AMORTISATION
At 1 May 2023
and 30 April 2024 10,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
to Fixture & Computer
property Fittings Equipment Totals
£    £    £    £   
COST
At 1 May 2023 9,850 23,289 3,139 36,278
Additions 1,500 - - 1,500
At 30 April 2024 11,350 23,289 3,139 37,778
DEPRECIATION
At 1 May 2023 3,940 21,857 2,479 28,276
Charge for year 985 132 220 1,337
At 30 April 2024 4,925 21,989 2,699 29,613
NET BOOK VALUE
At 30 April 2024 6,425 1,300 440 8,165
At 30 April 2023 5,910 1,432 660 8,002

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other Debtors 10,000 10,000

Headoffice Salon Limited (Registered number: 06886605)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade Creditors 450 450
Tax - 2,802
Accrued Expenses 420 420
870 3,672

8. RELATED PARTY DISCLOSURES

The company is controlled by Mrs V Harker.