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Company Registration No. 10200349 (England and Wales)
Room 8 Hair And Beauty Limited Unaudited accounts for the year ended 31 May 2025
Room 8 Hair And Beauty Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Room 8 Hair And Beauty Limited Company Information for the year ended 31 May 2025
Director
Yuyao Wang
Company Number
10200349 (England and Wales)
Registered Office
Unit 8 Locks Heath Shopping Centre Southampton Hampshire SO31 6DX England
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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Room 8 Hair And Beauty Limited Accountants' report
Accountants' report to the director of Room 8 Hair And Beauty Limited on the preparation of the unaudited statutory accounts for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Room 8 Hair And Beauty Limited for the year ended 31 May 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Room 8 Hair And Beauty Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Room 8 Hair And Beauty Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Room 8 Hair And Beauty Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Room 8 Hair And Beauty Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Room 8 Hair And Beauty Limited. You consider that Room 8 Hair And Beauty Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Room 8 Hair And Beauty Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Taxsense 203 West Street Fareham Hants PO16 0EN 17 July 2025
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Room 8 Hair And Beauty Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
38,775 
42,300 
Tangible assets
5
15,504 
18,464 
54,279 
60,764 
Current assets
Inventories
20,716 
20,716 
Debtors
6
6,114 
3,911 
Cash at bank and in hand
14,765 
2,607 
41,595 
27,234 
Creditors: amounts falling due within one year
7
(151,271)
(52,927)
Net current liabilities
(109,676)
(25,693)
Total assets less current liabilities
(55,397)
35,071 
Creditors: amounts falling due after more than one year
8
- 
(10,033)
Provisions for liabilities
Deferred tax
- 
(798)
Net (liabilities)/assets
(55,397)
24,240 
Capital and reserves
Called up share capital
9
10 
10 
Profit and loss account
(55,407)
24,230 
Shareholders' funds
(55,397)
24,240 
For the year ending 31 May 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 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 17 July 2025 and were signed on its behalf by
Yuyao Wang Director Company Registration No. 10200349
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Room 8 Hair And Beauty Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Room 8 Hair And Beauty Limited is a private company, limited by shares, registered in England and Wales, registration number 10200349. The registered office is Unit 8 Locks Heath Shopping Centre, Southampton, Hampshire, SO31 6DX, 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.
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:
Plant & machinery
20% on reducing balance
Fixtures & fittings
20% on reducing balance
Computer equipment
33% on cost
Intangible fixed 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.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2024
70,500 
At 31 May 2025
70,500 
Amortisation
At 1 June 2024
28,200 
Charge for the year
3,525 
At 31 May 2025
31,725 
Net book value
At 31 May 2025
38,775 
At 31 May 2024
42,300 
- 6 -
Room 8 Hair And Beauty Limited Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2024
19,905 
73,361 
4,552 
97,818 
Additions
- 
- 
1,481 
1,481 
At 31 May 2025
19,905 
73,361 
6,033 
99,299 
Depreciation
At 1 June 2024
15,462 
59,780 
4,112 
79,354 
Charge for the year
889 
2,716 
836 
4,441 
At 31 May 2025
16,351 
62,496 
4,948 
83,795 
Net book value
At 31 May 2025
3,554 
10,865 
1,085 
15,504 
At 31 May 2024
4,443 
13,581 
440 
18,464 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,203 
- 
Other debtors
3,911 
3,911 
6,114 
3,911 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
39,096 
10,800 
VAT
25,148 
12,410 
Trade creditors
10,325 
10,112 
Taxes and social security
413 
(19)
Other creditors
1,123 
- 
Loans from directors
73,961 
18,450 
Accruals
31 
- 
Deferred income
1,174 
1,174 
151,271 
52,927 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
10,033 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
- 7 -
Room 8 Hair And Beauty Limited Notes to the Accounts for the year ended 31 May 2025
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Yuyao Wang
Director Loan Account
(18,450)
(80,041)
(24,530)
(73,961)
(18,450)
(80,041)
(24,530)
(73,961)
11
Average number of employees
During the year the average number of employees was 14 (2024: 14).
- 8 -