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SOPHIE GRAHAM HAIR LIMITED

Registered Number
SC668533
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2024

SOPHIE GRAHAM HAIR LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

GRAHAM, Sophie

Registered Address

Mckellar Accountancy, Unit Studio 2001 Mile End Mill, Abbey Mill Business Centre Ltd
12 Seedhill Road
Paisley
PA1 1JS

Registered Number

SC668533 (Scotland)
SOPHIE GRAHAM HAIR LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets359,3135,619
59,3135,619
Current assets
Stocks44,0003,500
Debtors52,36120,750
Cash at bank and on hand36,62030,148
42,98154,398
Creditors amounts falling due within one year6(30,812)(24,746)
Net current assets (liabilities)12,16929,652
Total assets less current liabilities71,48235,271
Creditors amounts falling due after one year7(38,032)-
Net assets33,45035,271
Capital and reserves
Called up share capital100100
Profit and loss account33,35035,171
Shareholders' funds33,45035,271
The financial statements were approved and authorised for issue by the Director on 4 April 2025, and are signed on its behalf by:
GRAHAM, Sophie
Director
Registered Company No. SC668533
SOPHIE GRAHAM HAIR LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year77
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 August 23-8,4878,487
Additions57,495-57,495
At 31 July 2457,4958,48765,982
Depreciation and impairment
At 01 August 23-2,8682,868
Charge for year2,3961,4053,801
At 31 July 242,3964,2736,669
Net book value
At 31 July 2455,0994,21459,313
At 31 July 23-5,6195,619
4.Stocks

2024

2023

££
Raw materials and consumables4,0003,500
Total4,0003,500
5.Debtors: amounts due within one year

2024

2023

££
Other debtors26220,750
Prepayments and accrued income2,099-
Total2,36120,750
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,3944,856
Bank borrowings and overdrafts-63
Taxation and social security5,3276,723
Finance lease and HP contracts10,421-
Other creditors13,67013,104
Total30,81224,746
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Other creditors38,032-
Total38,032-
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts38,032-