REGISTERED NUMBER: 08733485 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 28 DECEMBER 2023 TO 27 JUNE 2025

FOR

TRICHOCARE CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A Plunkett

B W T Plunkett

T C Plunkett

REGISTERED OFFICE:

Worlds End Studios

132 -134 Lots Road

London

SW10 0RJ

REGISTERED NUMBER:

08733485 (England and Wales)

ACCOUNTANTS:

Nagler Simmons

Chartered Accountants

5 Beaumont Gate

Shenley Hill

Radlett

WD7 7AR

FIXED ASSETS

Intangible assets

4

22,233

-

Tangible assets

5

29,821

31,902

52,054

31,902

CURRENT ASSETS

Debtors

6

51,735

67,006

Cash at bank and in hand

12,868

3,206

64,603

70,212

CREDITORS

Amounts falling due within one year

7

86,759

119,461

NET CURRENT LIABILITIES

(22,156

)

(49,249

)

TOTAL ASSETS LESS CURRENT LIABILITIES

29,898

(17,347

)

CREDITORS

Amounts falling due after more than one year

8

12,762

17,948

NET ASSETS/(LIABILITIES)

17,136

(35,295

)

CAPITAL AND RESERVES

Called up share capital

100

1

Share premium

2

2

Retained earnings

17,034

(35,298

)

SHAREHOLDERS' FUNDS

17,136

(35,295

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

N A Plunkett - Director

T C Plunkett - Director

1.	STATUTORY INFORMATION

Trichocare Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future having adequate funds to meet its liabilities as they fall due. The directors consider this basis to be appropriate, as the continued provision of adequate facilities from themselves is expected to be forthcoming.

Turnover

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

Intangible 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.

Course content are being amortised evenly over their estimated useful life of ten years.

Intangible assets are valued at their fair value at the balance sheet date.

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 - over 25 years

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 28 December 2023

27,378

Additions

23,425

At 27 June 2025

50,803

AMORTISATION

At 28 December 2023

27,378

Charge for period

1,192

At 27 June 2025

28,570

NET BOOK VALUE

At 27 June 2025

22,233

At 27 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 28 December 2023

and 27 June 2025

34,676

DEPRECIATION

At 28 December 2023

2,774

Charge for period

2,081

At 27 June 2025

4,855

NET BOOK VALUE

At 27 June 2025

29,821

At 27 December 2023

31,902

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.6.25

27.12.23

£

£

Trade debtors

5,093

11,353

Other debtors

46,642

55,653

51,735

67,006

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.6.25

27.12.23

£

£

Bank loans and overdrafts

6,000

6,000

Trade creditors

11,350

13,994

Taxation and social security

21,311

11,588

Other creditors

48,098

87,879

86,759

119,461

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

27.6.25

27.12.23

£

£

Bank loans

12,762

17,948

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 27 June 2025 and the year ended 27 December 2023:

27.6.25

27.12.23

£

£

B W T Plunkett

Balance outstanding at start of period

7,727

7,727

Amounts repaid

(516

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

7,211

7,727

N A Plunkett

Balance outstanding at start of period

-

-

Amounts advanced

1,211

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,211

-

10.	RELATED PARTY DISCLOSURES

During the period the company paid consultancy fees of £13,860 (2023: £28000) to a director for consultancy services rendered. The transaction was conducted at arm’s length and on normal commercial terms.

As at the balance sheet date, the company was owed £30,637 from The Association Of Registered Trichologists Limited, a company in which two of the company’s directors are also the controlling shareholder and directors. At the balance sheet date, the outstanding balance on the loan was £30,637 (2023: £30,637). The transaction was not conducted on normal market terms due to the absence of interest.

No guarantees were provided in connection with this loan.