1 February 2024 false No description of principal activity Taxfiler 2024.6 11757161business:PrivateLimitedCompanyLtd2024-02-012025-01-31 117571612024-01-31 117571612024-02-012025-01-31 11757161business:AuditExemptWithAccountantsReport2024-02-012025-01-31 11757161business:AbridgedAccounts2024-02-012025-01-31 117571612025-01-31 11757161business:Director12024-02-012025-01-31 11757161business:RegisteredOffice2024-02-012025-01-31 117571612024-01-31 11757161core:WithinOneYear2025-01-31 11757161core:WithinOneYear2024-01-31 11757161core:AfterOneYear2025-01-31 11757161core:AfterOneYear2024-01-31 11757161core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 11757161core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 11757161core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 11757161core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 11757161core:PreviouslyStatedAmount2025-01-31 11757161core:PreviouslyStatedAmount2024-01-31 11757161business:SmallEntities2024-02-012025-01-31 11757161countries:EnglandWales2024-02-012025-01-31 11757161core:PlantMachinery2024-02-012025-01-31 11757161core:MotorVehicles2024-02-012025-01-31 11757161core:FurnitureFittings2024-02-012025-01-31 11757161core:AcceleratedTaxDepreciationDeferredTax2025-01-31 11757161core:AcceleratedTaxDepreciationDeferredTax2024-01-31 117571612023-01-31 117571612023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. 11757161 (England and Wales)
B Hair & Beauty Ltd Unaudited accounts for the year ended 31 January 2025
B Hair & Beauty Ltd Unaudited accounts Contents
Page
- 2 -
B Hair & Beauty Ltd Company Information for the year ended 31 January 2025
Director
Lydia Stewart
Company Number
11757161 (England and Wales)
Registered Office
48 LONG CHAULDEN HEMEL HEMPSTEAD HP1 2HX ENGLAND
Accountants
WRENSFIELD LTD SUITE 60, 17 HOLYWELL HILL ST ALBANS HERTS AL1 1DT
- 3 -
B Hair & Beauty Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
13,567 
16,367 
Tangible assets
7,487 
10,186 
21,054 
26,553 
Current assets
Inventories
8,529 
9,702 
Debtors
4,053 
2,148 
Cash at bank and in hand
17,073 
8,674 
29,655 
20,524 
Creditors: amounts falling due within one year
(40,777)
(38,896)
Net current liabilities
(11,122)
(18,372)
Total assets less current liabilities
9,932 
8,181 
Creditors: amounts falling due after more than one year
(2,610)
(6,445)
Provisions for liabilities
Deferred tax
- 
(1,380)
Net assets
7,322 
356 
Capital and reserves
Called up share capital
150 
150 
Profit and loss account
7,172 
206 
Shareholders' funds
7,322 
356 
For the year ending 31 January 2025 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 14 March 2025 and were signed on its behalf by
Lydia Stewart Director Company Registration No. 11757161
- 4 -
B Hair & Beauty Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
B Hair & Beauty Ltd is a private company, limited by shares, registered in England and Wales, registration number 11757161. The registered office is 48 LONG CHAULDEN, HEMEL HEMPSTEAD, HP1 2HX, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
35% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
6 Years Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
B Hair & Beauty Ltd Notes to the Accounts for the year ended 31 January 2025
4
Intangible fixed assets
Total 
£ 
Cost
At 1 February 2024
28,000 
At 31 January 2025
28,000 
Amortisation
At 1 February 2024
11,633 
Charge for the year
2,800 
At 31 January 2025
14,433 
Net book value
At 31 January 2025
13,567 
At 31 January 2024
16,367 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2024
22,505 
Disposals
(120)
At 31 January 2025
22,385 
Depreciation
At 1 February 2024
12,319 
Charge for the year
2,579 
At 31 January 2025
14,898 
Net book value
At 31 January 2025
7,487 
At 31 January 2024
10,186 
6
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
- 
1,380 
2025 
2024 
£ 
£ 
Provision at start of year
1,380 
2,676 
Credited to the profit and loss account
(1,380)
(1,296)
Provision at end of year
- 
1,380 
7
Average number of employees
During the year the average number of employees was 6 (2024: 5).
- 6 -