Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30true1true2023-10-01falsehairdressing and beauty treatments1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07814093 2023-10-01 2024-09-30 07814093 2022-10-01 2023-09-30 07814093 2024-09-30 07814093 2023-09-30 07814093 c:Director1 2023-10-01 2024-09-30 07814093 d:Buildings 2023-10-01 2024-09-30 07814093 d:Buildings 2024-09-30 07814093 d:Buildings 2023-09-30 07814093 d:Buildings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07814093 d:FurnitureFittings 2023-10-01 2024-09-30 07814093 d:FurnitureFittings 2024-09-30 07814093 d:FurnitureFittings 2023-09-30 07814093 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07814093 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07814093 d:Goodwill 2024-09-30 07814093 d:Goodwill 2023-09-30 07814093 d:CurrentFinancialInstruments 2024-09-30 07814093 d:CurrentFinancialInstruments 2023-09-30 07814093 d:Non-currentFinancialInstruments 2024-09-30 07814093 d:Non-currentFinancialInstruments 2023-09-30 07814093 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07814093 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07814093 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 07814093 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 07814093 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 07814093 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 07814093 d:ShareCapital 2024-09-30 07814093 d:ShareCapital 2023-09-30 07814093 d:RetainedEarningsAccumulatedLosses 2024-09-30 07814093 d:RetainedEarningsAccumulatedLosses 2023-09-30 07814093 c:FRS102 2023-10-01 2024-09-30 07814093 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07814093 c:FullAccounts 2023-10-01 2024-09-30 07814093 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07814093 2 2023-10-01 2024-09-30 07814093 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 07814093









BEAU'S HAIR LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
BEAU'S HAIR LIMITED
REGISTERED NUMBER: 07814093

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
3,374
3,777

  
3,374
3,777

Current assets
  

Debtors: amounts falling due within one year
 6 
1,242
2,177

  
1,242
2,177

Creditors: amounts falling due within one year
 7 
(15,856)
(14,871)

Net current liabilities
  
 
 
(14,614)
 
 
(12,694)

Total assets less current liabilities
  
(11,240)
(8,917)

Creditors: amounts falling due after more than one year
 8 
(950)
(2,652)

  

Net liabilities
  
(12,190)
(11,569)


Capital and reserves
  

Called up share capital 
  
2,000
2,000

Profit and loss account
  
(14,190)
(13,569)

  
(12,190)
(11,569)


Page 1

 
BEAU'S HAIR LIMITED
REGISTERED NUMBER: 07814093
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 June 2025.




................................................
Louisa Sobucinska
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
BEAU'S HAIR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Company is a private company limited by shares, incorporated in England and Wales. The principal activity throughout the year was that of providing hairdressing and beauty treatments.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on a going concern basis, with the support from the director pledged for the foreseeable future.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
BEAU'S HAIR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold property
-
10%
reducing balance
Fixtures and fittings
-
15%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
BEAU'S HAIR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Intangible assets




Goodwill

£



Cost


At 1 October 2023
5,000



At 30 September 2024

5,000



Amortisation


At 1 October 2023
5,000



At 30 September 2024

5,000



Net book value



At 30 September 2024
-



At 30 September 2023
-



Page 5

 
BEAU'S HAIR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Tangible fixed assets





Freehold property
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 October 2023
3,635
3,500
7,135



At 30 September 2024

3,635
3,500
7,135



Depreciation


At 1 October 2023
364
2,994
3,358


Charge for the year on owned assets
327
76
403



At 30 September 2024

691
3,070
3,761



Net book value



At 30 September 2024
2,944
430
3,374



At 30 September 2023
3,271
506
3,777

Page 6

 
BEAU'S HAIR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Debtors

2024
2023
£
£


Other debtors
1,242
2,177

1,242
2,177



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
1,700
1,700

Other creditors
12,788
11,767

Accruals and deferred income
1,368
1,404

15,856
14,871



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
950
2,652

950
2,652



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
1,700
1,700

Amounts falling due 1-2 years

Bank loans
950
2,652



2,650
4,352


Page 7

 
BEAU'S HAIR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10.


Controlling party

The Company is controlled by the director Louisa Sobucinska, by virtue of her shareholding, as described in the director's report.

 
Page 8