2024-06-01 2025-05-31 false Capium Accounts Production 1.1 14900061 2024-06-01 2025-05-31 14900061 bus:AbridgedAccounts 2024-06-01 2025-05-31 14900061 bus:FRS102 2024-06-01 2025-05-31 14900061 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 14900061 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14900061 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14900061 2024-06-01 2025-05-31 14900061 2025-05-31 14900061 bus:RegisteredOffice 2024-06-01 2025-05-31 14900061 core:WithinOneYear 2025-05-31 14900061 core:AfterOneYear 2025-05-31 14900061 1 2024-06-01 2025-05-31 14900061 bus:Director1 2024-06-01 2025-05-31 14900061 bus:Director1 2025-05-31 14900061 bus:Director1 2023-05-29 2024-05-31 14900061 2023-05-29 14900061 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 14900061 2023-05-29 2024-05-31 14900061 2024-05-31 14900061 core:WithinOneYear 2024-05-31 14900061 core:AfterOneYear 2024-05-31 14900061 bus:EntityAccountantsOrAuditors 2023-05-29 2024-05-31 14900061 core:PlantMachinery 2024-06-01 2025-05-31 14900061 core:PlantMachinery 2025-05-31 14900061 core:PlantMachinery 2024-05-31 14900061 core:FurnitureFittings 2024-06-01 2025-05-31 14900061 core:FurnitureFittings 2025-05-31 14900061 core:FurnitureFittings 2024-05-31 14900061 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-05-31 14900061 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-05-31 14900061 core:NetGoodwill 2024-06-01 2025-05-31 14900061 core:NetGoodwill 2025-05-31 14900061 core:NetGoodwill 2024-05-31 14900061 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 14900061 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 14900061 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 14900061 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 14900061 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 14900061 core:Non-currentFinancialInstruments 2025-05-31 14900061 core:Non-currentFinancialInstruments 2024-05-31 14900061 core:ShareCapital 2025-05-31 14900061 core:ShareCapital 2024-05-31 14900061 core:RetainedEarningsAccumulatedLosses 2025-05-31 14900061 core:RetainedEarningsAccumulatedLosses 2024-05-31 14900061 dpl:Item1 2024-06-01 14900061 dpl:Item1 2025-05-31 14900061 dpl:Item1 2023-05-29 14900061 dpl:Item1 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 14900061
ROYALE CUT (HAIRSALON) LTD
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

ROYALE CUT (HAIRSALON) LTD Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

ROYALE CUT (HAIRSALON) LTD Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Edgware Associates 31 May 2025 .................................................... Edgware Associates Liberty House 30 Whitchurch Lane Edgware HA8 6LE 12 June 2025 1

ROYALE CUT (HAIRSALON) LTD Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 15,000 |  | 0
Tangible fixed assets | 4 | 1,982 |  | 717
Investments |  | 0 |  | 15,100
|  | 16,982 |  | 15,817
Current assets |  |  |
Stocks |  | 582 |  | 370
Debtors |  | (44,778) |  | (64,878)
Cash at bank and in hand |  | 50,123 |  | 66,025
|  | 5,927 |  | 1,517
Creditors: amount falling due within one year |  | (20,657) |  | (16,761)
Net current assets |  | (14,730) |  | (15,244)
Total assets less current liabilities |  | 2,252 |  | 573
Net assets |  | 2,252 |  | 573
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 2,152 |  | 473
Shareholders' funds |  | 2,252 |  | 573
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 12 June 2025 and were signed by:
------------------------------- HAQYAR Amin Director
2

ROYALE CUT (HAIRSALON) LTD Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information ROYALE CUT (HAIRSALON) LTD is a private company, limited by shares, registered in , registration number 14900061, registration address 37 Burnt Oak Broadway, Edgware, HA8 5JZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 18% Reducing Balance
Fixtures and Fittings | 18% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 June 2024 | 15,000 |  | 15,000
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 15,000 |  | 15,000
Net book values
At 31 May 2025 | 15,000 |  | 15,000
At 31 May 2024 | 15,000 |  | 15,000
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 875 |  | - |  | 875
Additions | - |  | 1,700 |  | 1,700
Disposals | - |  | - |  | -
At 31 May 2025 | 875 |  | 1,700 |  | 2,575
Depreciation
At 01 June 2024 | 158 |  | - |  | 158
Charge for year | 129 |  | 306 |  | 435
On disposals | - |  | - |  | -
At 31 May 2025 | 287 |  | 306 |  | 593
Net book values
Closing balance as at 31 May 2025 | 588 |  | 1,394 |  | 1,982
Opening balance as at 01 June 2024 | 717 |  | - |  | 717
3