Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 9278923 Mr Nour Alsaade true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9278923 2023-10-31 9278923 2024-10-31 9278923 2023-11-01 2024-10-31 9278923 frs-core:CurrentFinancialInstruments 2024-10-31 9278923 frs-core:Non-currentFinancialInstruments 2024-10-31 9278923 frs-core:FurnitureFittings 2024-10-31 9278923 frs-core:FurnitureFittings 2023-11-01 2024-10-31 9278923 frs-core:FurnitureFittings 2023-10-31 9278923 frs-core:ShareCapital 2024-10-31 9278923 frs-core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 9278923 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 9278923 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 9278923 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 9278923 frs-bus:SmallEntities 2023-11-01 2024-10-31 9278923 frs-bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 9278923 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 9278923 1 2023-11-01 2024-10-31 9278923 frs-bus:Director1 2023-11-01 2024-10-31 9278923 frs-countries:EnglandWales 2023-11-01 2024-10-31 9278923 2022-10-31 9278923 2023-10-31 9278923 2022-11-01 2023-10-31 9278923 frs-core:CurrentFinancialInstruments 2023-10-31 9278923 frs-core:Non-currentFinancialInstruments 2023-10-31 9278923 frs-core:ShareCapital 2022-10-31 9278923 frs-core:ShareCapital 2023-10-31 9278923 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 9278923 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-10-31 9278923 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 9278923
Hair Master Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Accountants' Report 1
Balance Sheet 2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report of the Accountant to the director of Hair Master Ltd
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 October 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
ZA Ltd
28/07/2025
Page 1
Page 2
Balance Sheet
Registered number: 9278923
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,913 9,366
10,913 9,366
CURRENT ASSETS
Debtors 5 14,543 1,853
Cash at bank and in hand 9,423 19,153
23,966 21,006
Creditors: Amounts Falling Due Within One Year 6 (6,819 ) (944 )
NET CURRENT ASSETS (LIABILITIES) 17,147 20,062
TOTAL ASSETS LESS CURRENT LIABILITIES 28,060 29,428
Creditors: Amounts Falling Due After More Than One Year 7 (19,042 ) (28,788 )
NET ASSETS 9,018 640
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 8,918 540
SHAREHOLDERS' FUNDS 9,018 640
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Nour Alsaade
Director
28/07/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 November 2022 100 (4,311 ) (4,211)
Profit for the year and total comprehensive income - 4,851 4,851
As at 31 October 2023 and 1 November 2023 100 540 640
Profit for the year and total comprehensive income - 8,378 8,378
As at 31 October 2024 100 8,918 9,018
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Hair Master Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 9278923 . The registered office is 96 shepherd's Bush Road, London, W6 7PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts.
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:
Fixtures & Fittings 15% on reducing balance method
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:
2024 2023
Office and administration 5 5
5 5
Page 4
Page 5
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2023 13,402
Additions 3,473
As at 31 October 2024 16,875
Depreciation
As at 1 November 2023 4,036
Provided during the period 1,926
As at 31 October 2024 5,962
Net Book Value
As at 31 October 2024 10,913
As at 1 November 2023 9,366
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 1,853
Other debtors 14,543 -
14,543 1,853
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,357 -
Corporation tax 743 -
Other taxes and social security 1,969 179
Accruals and deferred income 750 765
6,819 944
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 19,042 28,788
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
Page 5