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REGISTERED NUMBER: 05444800















Unaudited Financial Statements for the Year Ended 31 May 2025

for

La Coiffure Ltd

La Coiffure Ltd (Registered number: 05444800)

Contents of the Financial Statements
for the Year Ended 31 May 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


La Coiffure Ltd

Company Information
for the Year Ended 31 May 2025







DIRECTOR: Mrs L Hunter





SECRETARY: A Hunter





REGISTERED OFFICE: Temple Chambers
16A Belvoir Road
Coalville
Leics
LE67 3QE





REGISTERED NUMBER: 05444800





ACCOUNTANTS: Elverstone Large Ltd
Chartered Certified Accountants
Temple Chambers
16a Belvoir Road
Coalville
Leics
LE67 3QE

La Coiffure Ltd (Registered number: 05444800)

Balance Sheet
31 May 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 700 1,400
Tangible assets 5 1,318 1,551
2,018 2,951

CURRENT ASSETS
Stocks 225 225
Cash at bank 13,751 10,503
13,976 10,728
CREDITORS
Amounts falling due within one year 6 933 777
NET CURRENT ASSETS 13,043 9,951
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,061

12,902

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 15,060 12,901
SHAREHOLDERS' FUNDS 15,061 12,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

La Coiffure Ltd (Registered number: 05444800)

Balance Sheet - continued
31 May 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 June 2025 and were signed by:





Mrs L Hunter - Director


La Coiffure Ltd (Registered number: 05444800)

Notes to the Financial Statements
for the Year Ended 31 May 2025


1. STATUTORY INFORMATION

La Coiffure Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery 15% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


La Coiffure Ltd (Registered number: 05444800)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2024
and 31 May 2025 14,000
AMORTISATION
At 1 June 2024 12,600
Charge for year 700
At 31 May 2025 13,300
NET BOOK VALUE
At 31 May 2025 700
At 31 May 2024 1,400

La Coiffure Ltd (Registered number: 05444800)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2024
and 31 May 2025 3,805
DEPRECIATION
At 1 June 2024 2,254
Charge for year 233
At 31 May 2025 2,487
NET BOOK VALUE
At 31 May 2025 1,318
At 31 May 2024 1,551

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 912 756
Other creditors 21 21
933 777