Leaf Hairdressing Limited

	Registered number
	04966812

	Leaf Hairdressing Limited
	Unaudited Accounts
	for the year ended
	31 August 2025

Leaf Hairdressing Limited Balance Sheet as at 31 August 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets	3		76,308		83,458
			76,308		83,458

Current assets
Stocks		7,500		7,500
Debtors	4	190		881
Cash at bank and in hand		27,845		24,491
		35,535		32,872

Creditors: amounts falling due within one year	5	(32,340)		(35,904)

Net current assets / (liabilities)			3,195		(3,032)

Total assets less current liabilities			79,503		80,426

Creditors: amounts falling due after more than one year	6		(2,017)		(6,478)

Provisions for liabilities	7		(7,152)		(8,078)

Accruals and deferred income			(600)		(600)

Total net assets (liabilities)			69,734		65,270

Capital and reserves
Called up share capital	8		100		100
Profit and loss account			69,634		65,170
Shareholders' funds			69,734		65,270

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 August 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mrs C Caisley

Director

Approved by the board on 17 September 2025

Company Number: 04966812 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

200a Heaton Road
Heaton
Newcastle Upon Tyne
NE6 5HP

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Fixtures & Fittings	20% Reducing Balance
Land & buildings	5% Straight Line

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

	Deferred taxation
	Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. 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 part of the asset to be recovered.

Deferred taxation

Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. 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 part of the asset to be recovered.

	Leases and hire purchase contracts
	Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful economic lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term.

Leases and hire purchase contracts

Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful economic lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term.

	Pensions
	The company operates a defined contribution pension scheme, with contributions charged to the profit and loss account for the year in which they are payable to the scheme.

	Financial instruments
	Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares that are measured at fair value. Derivative financial instruments are initially recorded at cost and thereafter at fair value. All changes in fair value are recognised in the profit or loss account in the period in which they occurred.

Employees
	2025	2024
Average number of employees during the period	6	5

Tangible fixed assets
	Fixtures & Fittings	Land & buildings	Total
Cost or valuation	£	£	£
At 1 September 2024	128,247	45,493	173,740
Additions	4,535	0	4,535
At 31 August 2025	132,782	45,493	178,275
Depreciation
At 1 September 2024	85,732	4,550	90,282
Charge for the period	9,410	2,275	11,685
At 31 August 2025	95,142	6,825	101,967
Net book value
At 31 August 2025	37,640	38,668	76,308
At 31 August 2024	42,515	40,943	83,458

Debtors
	2025	2024
	£	£
Trade debtors	0	881
Other debtors	190	0
	190	881

Creditors: amounts falling due within one year
	2025	2024
	£	£
Bank Loans & Overdrafts	390	9,449
Trade creditors	2,488	2,800
Taxation & social security	26,979	23,196
Other creditors	2,483	459
	32,340	35,904

Creditors: amounts falling due after one year
	2025	2024
	£	£
Bank Loans & overdrafts	2,017	6,478
	2,017	6,478

Provisions
	2025	2024
	£	£
Deferred tax	7,152	8,078
	7,152	8,078

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
100 (2024: 100) Ordinary shares of £1.00 each	100	100

	100	100

Directors' benefits: advances, credits and guarantees

	2025	2024
	£	£
Advances and credits
Total advanced during period	190	0