1 December 2023 false No description of principal activity Taxfiler 2024.6 08766815business:PrivateLimitedCompanyLtd2023-12-012024-11-30 087668152023-11-30 087668152023-12-012024-11-30 08766815business:AuditExemptWithAccountantsReport2023-12-012024-11-30 08766815business:FilletedAccounts2023-12-012024-11-30 087668152024-11-30 08766815business:Director12023-12-012024-11-30 08766815business:RegisteredOffice2023-12-012024-11-30 087668152023-11-30 08766815core:WithinOneYear2024-11-30 08766815core:WithinOneYear2023-11-30 08766815core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 08766815core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 08766815core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 08766815core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 08766815core:PreviouslyStatedAmount2024-11-30 08766815core:PreviouslyStatedAmount2023-11-30 08766815business:SmallEntities2023-12-012024-11-30 08766815countries:EnglandWales2023-12-012024-11-30 08766815core:Goodwill2023-11-30 08766815core:Goodwill2024-11-30 08766815core:Goodwill2023-12-012024-11-30 087668152022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 08766815 (England and Wales)
BLUE HAIR LTD Unaudited accounts for the year ended 30 November 2024
BLUE HAIR LTD Unaudited accounts Contents
Page
- 2 -
BLUE HAIR LTD Company Information for the year ended 30 November 2024
Director
Luiza Sobecka
Company Number
08766815 (England and Wales)
Registered Office
7 Bell Yard London WC2A 2JR England
Accountants
Euro Lex Ltd 27 Old Gloucester Street London WC1N 3AX
- 3 -
BLUE HAIR LTD Accountants' report
Accountants' report to the director of BLUE HAIR LTD on the preparation of the unaudited statutory accounts for the year ended 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BLUE HAIR LTD for the year ended 30 November 2024 as set out on pages 5 - 6 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of BLUE HAIR LTD, as a body, in accordance with the terms of our engagement letter dated 27 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of BLUE HAIR LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BLUE HAIR LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BLUE HAIR LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of BLUE HAIR LTD. You consider that BLUE HAIR LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BLUE HAIR LTD. 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 statutory accounts.
Euro Lex Ltd 27 Old Gloucester Street London WC1N 3AX 15 January 2025
- 4 -
BLUE HAIR LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,094 
2,188 
Creditors: amounts falling due within one year
(27,628)
(953)
Net current liabilities
(27,628)
(953)
Net (liabilities)/assets
(26,534)
1,235 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(26,634)
1,135 
Shareholders' funds
(26,534)
1,235 
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 January 2025 and were signed on its behalf by
Luiza Sobecka Director Company Registration No. 08766815
- 5 -
BLUE HAIR LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
BLUE HAIR LTD is a private company, limited by shares, registered in England and Wales, registration number 08766815. The registered office is 7 Bell Yard, London, WC2A 2JR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Goodwill is amortised in equal annual instalments over its estimated useful life of 5 years (20% per year). The company reviews the amortisation policy annually to ensure it remains appropriate.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2023
7,305 
At 30 November 2024
7,305 
Amortisation
At 1 December 2023
5,117 
On disposals
1,094 
At 30 November 2024
6,211 
Net book value
At 30 November 2024
1,094 
At 30 November 2023
2,188 
In prior years, amortisation of goodwill did not fully align with the company's stated policy. To address this, the remaining net book value of goodwill is being amortised systematically over the remaining useful life.
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
27,628 
953 
6
Average number of employees
During the year the average number of employees was 8 (2023: 0).
- 6 -