1 October 2023 false No description of principal activity Taxfiler 2024.6 12182915business:PrivateLimitedCompanyLtd2023-10-012024-09-30 121829152023-09-30 121829152023-10-012024-09-30 12182915business:AuditExemptWithAccountantsReport2023-10-012024-09-30 12182915business:FilletedAccounts2023-10-012024-09-30 121829152024-09-30 121829152023-09-30 12182915core:WithinOneYear2024-09-30 12182915core:WithinOneYear2023-09-30 12182915core:AfterOneYear2024-09-30 12182915core:AfterOneYear2023-09-30 12182915core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12182915core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 12182915core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12182915core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 12182915core:PreviouslyStatedAmount2024-09-30 12182915core:PreviouslyStatedAmount2023-09-30 12182915business:SmallEntities2023-10-012024-09-30 12182915business:Director12023-10-012024-09-30 12182915countries:EnglandWales2023-10-012024-09-30 12182915business:RegisteredOffice2023-10-012024-09-30 12182915core:LandBuildings2023-10-012024-09-30 12182915core:PlantMachinery2023-10-012024-09-30 12182915core:FurnitureFittings2023-10-012024-09-30 12182915core:LandBuildings2023-09-30 12182915core:PlantMachinery2023-09-30 12182915core:FurnitureFittings2023-09-30 12182915core:LandBuildings2024-09-30 12182915core:PlantMachinery2024-09-30 12182915core:FurnitureFittings2024-09-30 121829152022-10-012023-09-30 iso4217:GBP xbrli:pure
HAIR BY DAVID LIMITED Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,687 
22,758 
Current assets
Debtors
3,461 
730 
Cash at bank and in hand
30,633 
39,626 
34,094 
40,356 
Creditors: amounts falling due within one year
(52,044)
(51,896)
Net current liabilities
(17,950)
(11,540)
Total assets less current liabilities
2,737 
11,218 
Creditors: amounts falling due after more than one year
(7,013)
(14,350)
Provisions for liabilities
Deferred tax
(3,929)
(3,411)
Net liabilities
(8,205)
(6,543)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(8,206)
(6,544)
Shareholders' funds
(8,205)
(6,543)
For the year ending 30 September 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 18 March 2025 and were signed on its behalf by
S Mulligan Director Company Registration No. 12182915
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HAIR BY DAVID LIMITED Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
HAIR BY DAVID LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12182915. The registered office is THE CORNER HOUSE S A ACCOUNTANCY, 4 BEAUMONT ROAD, CHURCH STRETTON, SHROPSHIRE, SY6 6BN, UNITED KINGDOM.
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.
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:
Land & buildings
5% per annum reducing balance
Plant & machinery
5% per annum reducing balance
Fixtures & fittings
20% per annum reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
19,942 
325 
15,187 
35,454 
At 30 September 2024
19,942 
325 
15,187 
35,454 
Depreciation
At 1 October 2023
3,699 
31 
8,966 
12,696 
Charge for the year
812 
15 
1,244 
2,071 
At 30 September 2024
4,511 
46 
10,210 
14,767 
Net book value
At 30 September 2024
15,431 
279 
4,977 
20,687 
At 30 September 2023
16,243 
294 
6,221 
22,758 
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HAIR BY DAVID LIMITED Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
41 
666 
Accrued income and prepayments
3,375 
- 
Other debtors
45 
64 
3,461 
730 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,350 
9,324 
Trade creditors
380 
168 
Taxes and social security
5,608 
5,723 
Loans from directors
35,632 
35,847 
Accruals
1,074 
834 
52,044 
51,896 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
7,013 
14,350 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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