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Company Registration No. 00555195 (England and Wales)
Raoul(hairdressers)limited Unaudited accounts for the year ended 30 September 2024
Raoul(hairdressers)limited Unaudited accounts Contents
Page
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Raoul(hairdressers)limited Company Information for the year ended 30 September 2024
Director
Caroline Shallow
Company Number
00555195 (England and Wales)
Registered Office
Raoul Ltd 34 Craven Road London London W2 3QA England
Accountants
A D Pottie & Co Ltd Denmark House, 143 High St, Chalfont St Peter, Gerrards Cross Buckinghamshire SL9 9QL
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Raoul(hairdressers)limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,765 
3,319 
Current assets
Inventories
186,316 
196,794 
Debtors
408,674 
368,852 
Cash at bank and in hand
36,651 
126,008 
631,641 
691,654 
Creditors: amounts falling due within one year
(46,548)
(59,686)
Net current assets
585,093 
631,968 
Net assets
588,858 
635,287 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
587,858 
634,287 
Shareholders' funds
588,858 
635,287 
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 her 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 26 May 2025 and were signed on its behalf by
Caroline Shallow Director Company Registration No. 00555195
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Raoul(hairdressers)limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Raoul(hairdressers)limited is a private company, limited by shares, registered in England and Wales, registration number 00555195. The registered office is Raoul Ltd, 34 Craven Road, London, London, W2 3QA, 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:
Land & buildings
20% per annum of leasehold cost
Fixtures & fittings
20% per annum reducing balance
Computer equipment
25% per annum of cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Raoul(hairdressers)limited Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
37,802 
31,108 
17,979 
86,889 
Additions
- 
- 
1,327 
1,327 
At 30 September 2024
37,802 
31,108 
19,306 
88,216 
Depreciation
At 1 October 2023
37,801 
28,089 
17,680 
83,570 
Charge for the year
1 
603 
277 
881 
At 30 September 2024
37,802 
28,692 
17,957 
84,451 
Net book value
At 30 September 2024
- 
2,416 
1,349 
3,765 
At 30 September 2023
1 
3,019 
299 
3,319 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
747 
Trade debtors
50,231 
42,329 
Accrued income and prepayments
10,012 
9,498 
Other debtors
2,053 
- 
62,296 
52,574 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
346,378 
316,278 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,804 
- 
Trade creditors
21,266 
19,406 
Taxes and social security
17,668 
33,044 
Other creditors
4,165 
4,523 
Loans from directors
- 
1,113 
Accruals
1,645 
1,600 
46,548 
59,686 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
8
Loans to directors
At 30 September 2024 the director owed £2,052 to the company (2023 the company owed the director £1,113).
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Raoul(hairdressers)limited Notes to the Accounts for the year ended 30 September 2024
9
Transactions with related parties
At 30 September 2024 the company is owed £346,378 by Raoul Enterprise London Limited; the ultimate parent company.
10
Average number of employees
During the year the average number of employees was 10 (2023: 9).
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