Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04690804 Mr Gary Coleman Mrs Lesley Coleman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04690804 2024-03-31 04690804 2025-03-31 04690804 2024-04-01 2025-03-31 04690804 frs-core:CurrentFinancialInstruments 2025-03-31 04690804 frs-core:Non-currentFinancialInstruments 2025-03-31 04690804 frs-core:ComputerEquipment 2025-03-31 04690804 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04690804 frs-core:ComputerEquipment 2024-03-31 04690804 frs-core:FurnitureFittings 2025-03-31 04690804 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04690804 frs-core:FurnitureFittings 2024-03-31 04690804 frs-core:MotorVehicles 2025-03-31 04690804 frs-core:MotorVehicles 2024-04-01 2025-03-31 04690804 frs-core:MotorVehicles 2024-03-31 04690804 frs-core:PlantMachinery 2025-03-31 04690804 frs-core:PlantMachinery 2024-04-01 2025-03-31 04690804 frs-core:PlantMachinery 2024-03-31 04690804 frs-core:ShareCapital 2025-03-31 04690804 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04690804 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04690804 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04690804 frs-bus:SmallEntities 2024-04-01 2025-03-31 04690804 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04690804 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04690804 frs-core:UnlistedNon-exchangeTraded 2025-03-31 04690804 frs-core:UnlistedNon-exchangeTraded 2024-03-31 04690804 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 04690804 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 04690804 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 04690804 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 04690804 frs-bus:Director1 2024-04-01 2025-03-31 04690804 frs-bus:Director2 2024-04-01 2025-03-31 04690804 frs-countries:EnglandWales 2024-04-01 2025-03-31 04690804 2023-03-31 04690804 2024-03-31 04690804 2023-04-01 2024-03-31 04690804 frs-core:CurrentFinancialInstruments 2024-03-31 04690804 frs-core:Non-currentFinancialInstruments 2024-03-31 04690804 frs-core:ShareCapital 2024-03-31 04690804 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04690804
HAIR STATION-TRADING AS ONE LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04690804
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,339 5,424
Investments 5 50,000 50,000
54,339 55,424
CURRENT ASSETS
Cash at bank and in hand 50,733 70,532
50,733 70,532
Creditors: Amounts Falling Due Within One Year 6 (7,450 ) (6,600 )
NET CURRENT ASSETS (LIABILITIES) 43,283 63,932
TOTAL ASSETS LESS CURRENT LIABILITIES 97,622 119,356
Creditors: Amounts Falling Due After More Than One Year 7 - (7,186 )
NET ASSETS 97,622 112,170
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 97,620 112,168
SHAREHOLDERS' FUNDS 97,622 112,170
For the year ending 31 March 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gary Coleman
Director
06/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
HAIR STATION-TRADING AS ONE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 04690804 . The registered office is OFFICE 17 REGENT HOUSE, 2 Regent Road, Lowestoft, Suffolk, NR32 1PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: )
1 -
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 12,906 950 1,404 5,495 20,755
As at 31 March 2025 12,906 950 1,404 5,495 20,755
Depreciation
As at 1 April 2024 11,960 950 945 1,476 15,331
Provided during the period 189 - 92 804 1,085
As at 31 March 2025 12,149 950 1,037 2,280 16,416
Net Book Value
As at 31 March 2025 757 - 367 3,215 4,339
As at 1 April 2024 946 - 459 4,019 5,424
5. Investments
Unlisted
£
Cost
As at 1 April 2024 50,000
As at 31 March 2025 50,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 50,000
As at 1 April 2024 50,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 645 645
Taxation and social security 6,805 5,955
7,450 6,600
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Taxation and social security - 7,186
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3