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2024-09-30 14385736 dpl:GroupUndertakings 2023-10-01 2024-09-30 14385736 dpl:ParticipatingInterests 2023-10-01 2024-09-30 14385736 dpl:GroupUndertakings core:ListedExchangeTraded 2023-10-01 2024-09-30 14385736 core:ListedExchangeTraded 2023-10-01 2024-09-30 14385736 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 14385736 core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 14385736 core:NetGoodwill 2025-09-30 14385736 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 14385736 core:LandBuildings 2025-09-30 14385736 core:PlantMachinery 2025-09-30 14385736 core:Vehicles 2025-09-30 14385736 core:FurnitureFittings 2025-09-30 14385736 core:OfficeEquipment 2025-09-30 14385736 core:AfterOneYear 2025-09-30 14385736 core:WithinOneYear 2025-09-30 14385736 core:ListedExchangeTraded 2025-09-30 14385736 core:UnlistedNon-exchangeTraded 2025-09-30 14385736 core:ShareCapital 2025-09-30 14385736 core:SharePremium 2025-09-30 14385736 core:RevaluationReserve 2025-09-30 14385736 core:OtherReservesSubtotal 2025-09-30 14385736 core:RetainedEarningsAccumulatedLosses 2025-09-30 14385736 core:NetGoodwill 2024-09-30 14385736 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 14385736 core:LandBuildings 2024-09-30 14385736 core:PlantMachinery 2024-09-30 14385736 core:Vehicles 2024-09-30 14385736 core:FurnitureFittings 2024-09-30 14385736 core:OfficeEquipment 2024-09-30 14385736 core:AfterOneYear 2024-09-30 14385736 core:WithinOneYear 2024-09-30 14385736 core:ListedExchangeTraded 2024-09-30 14385736 core:UnlistedNon-exchangeTraded 2024-09-30 14385736 core:ShareCapital 2024-09-30 14385736 core:SharePremium 2024-09-30 14385736 core:RevaluationReserve 2024-09-30 14385736 core:OtherReservesSubtotal 2024-09-30 14385736 core:RetainedEarningsAccumulatedLosses 2024-09-30 14385736 core:NetGoodwill 2023-09-30 14385736 core:IntangibleAssetsOtherThanGoodwill 2023-09-30 14385736 core:LandBuildings 2023-09-30 14385736 core:PlantMachinery 2023-09-30 14385736 core:Vehicles 2023-09-30 14385736 core:FurnitureFittings 2023-09-30 14385736 core:OfficeEquipment 2023-09-30 14385736 core:AfterOneYear 2023-09-30 14385736 core:WithinOneYear 2023-09-30 14385736 core:ListedExchangeTraded 2023-09-30 14385736 core:UnlistedNon-exchangeTraded 2023-09-30 14385736 core:ShareCapital 2023-09-30 14385736 core:SharePremium 2023-09-30 14385736 core:RevaluationReserve 2023-09-30 14385736 core:OtherReservesSubtotal 2023-09-30 14385736 core:RetainedEarningsAccumulatedLosses 2023-09-30 14385736 core:AfterOneYear 2024-10-01 2025-09-30 14385736 core:WithinOneYear 2024-10-01 2025-09-30 14385736 core:Non-currentFinancialInstruments core:CostValuation 2024-10-01 2025-09-30 14385736 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-01 2025-09-30 14385736 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-01 2025-09-30 14385736 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-01 2025-09-30 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2025-09-30 14385736 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-09-30 14385736 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-09-30 14385736 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-09-30 14385736 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-09-30 14385736 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-09-30 14385736 core:Non-currentFinancialInstruments core:CostValuation 2024-09-30 14385736 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-30 14385736 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-30 14385736 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-30 14385736 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-30 14385736 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-30 14385736 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-30 14385736 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-30 14385736 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-30 14385736 bus:Director1 2024-10-01 2025-09-30

ROSCOE HAIR LIMITED

Registered Number
14385736
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

ROSCOE HAIR LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | TYNAN, Arran

Registered Address | 59 Roscoe Street
| Liverpool
| L1 9DW

Registered Number | 14385736 (England and Wales)

ROSCOE HAIR LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors |  | 159 |  |  |  | - |  |
Cash at bank and on hand |  | 4,626 |  |  |  | 5,261 |  |
|  | 4,785 |  |  |  | 5,261 |  |
Creditors amounts falling due within one year |  | (4,741) |  |  |  | (5,119) |  |
Net current assets (liabilities) |  |  |  | 44 |  |  |  | 142
Total assets less current liabilities |  |  |  | 44 |  |  |  | 142
Net assets |  |  |  | 44 |  |  |  | 142
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 43 |  |  |  | 141
Shareholders' funds |  |  |  | 44 |  |  |  | 142

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 15 October 2025, and are signed on its behalf by:
TYNAN, Arran Director Registered Company No. 14385736

ROSCOE HAIR LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Related party transactions
--- | ---
| As at the year end, the company owed the Director £1,738 (2024 - £2,922) This loan is interest free and repayable on demand.