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Registered Number: SC764898
Scotland

 

 

 


Unaudited Financial Statements

for the period ended 30 April 2024

for

LC HAIRCARE LTD

Director Louisa Jane Clements
Registered Number SC764898
Registered Office 9 Feus
Auchterarder
PH3 1EP
1
Director's report and financial statements
The director presents his/her/their report and accounts for the period ended 30 April 2024.
Director
The director who served the company throughout the period was as follows:
Louisa Jane Clements
Statement of director's responsibilities
The director is responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:
  • select suitable accounting policies and then apply them consistently
  • make judgements and estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.


The director is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.


----------------------------------
Louisa Jane Clements
Director

Date approved: 04 April 2025
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of LC Haircare Ltd for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LC Haircare Ltd for the year ended 30 April 2024 as set out on pages Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the Board of Directors of LC Haircare Ltd , as a body, in accordance with the terms of our engagement letter dated 04 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of LC Haircare Ltd and state those matters that we have agreed to state to the Board of Directors of LC Haircare Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LC Haircare Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that LC Haircare 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 profit of LC Haircare Ltd . You consider that LC Haircare 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 LC Haircare 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 account
30 April 2024



....................................................
FBD Consultancy Accounts & Tax Ltd.
2 Glasgow Road
Dennyloanhead
Stirlingshire
FK4 1QF
04 April 2025
3
  2024
    £ £
Current assets 17,038   
Creditors: amount falling due within one year (39,823)  
Net current assets   (22,785)
Total assets less current liabilities   (22,785)
Creditors: amount falling due after more than one year   (18,417)
Net assets   (41,202)
 

     
Capital and reserves   (41,202)
 
NOTES TO THE ACCOUNTS

General Information
LC Haircare Ltd is a private company, limited by shares, registered in Scotland, registration number SC764898, registration address 9 Feus, Auchterarder, PH3 1EP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 6.


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 04 April 2025 and were signed by:


--------------------------------
Louisa Jane Clements
Director
4