REGISTERED NUMBER: SC194511 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

CK Hair Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs E Kelly

SECRETARY:

Mrs E Kelly

REGISTERED OFFICE:

15 Cunningham Gardens

Houston

Johnstone

PA8 7GA

REGISTERED NUMBER:

SC194511 (Scotland)

ACCOUNTANTS:

CAP Accounting Services

65 Arden Avenue

Thornliebank

Glasgow

G46 8PZ

FIXED ASSETS

Tangible assets

4

162,854

163,076

CURRENT ASSETS

Cash at bank

9,765

8,938

CREDITORS

Amounts falling due within one year

5

18,088

21,402

NET CURRENT LIABILITIES

(8,323

)

(12,464

)

TOTAL ASSETS LESS CURRENT LIABILITIES

154,531

150,612

CREDITORS

Amounts falling due after more than one year

6

1,575

11,021

NET ASSETS

152,956

139,591

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

152,856

139,491

152,956

139,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 October 2025 and were signed by:

Mrs E Kelly - Director

1.	STATUTORY INFORMATION

CK Hair Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

161,962

25,373

187,335

DEPRECIATION

At 1 April 2024

-

24,259

24,259

Charge for year

-

222

222

At 31 March 2025

-

24,481

24,481

NET BOOK VALUE

At 31 March 2025

161,962

892

162,854

At 31 March 2024

161,962

1,114

163,076

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,648

14,936

Taxation and social security

3,931

4,288

Other creditors

3,509

2,178

18,088

21,402

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,575

11,021