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REGISTERED NUMBER: 07703335 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Bromley's Barbers Ltd

| Bromley's Barbers Ltd (Registered number: 07703335) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Bromley's Barbers Ltd |

Company Information

for the Year Ended 31 July 2025

| Director: | P R Bromley

| Registered office: | 114 Northgate Street

| Chester

| CH1 2HT

| Registered number: | 07703335 (England and Wales)

| Accountants: | Ellis & Co

| Chartered Accountants

| 114-120 Northgate Street

| Chester

| CH1 2HT

| Bromley's Barbers Ltd (Registered number: 07703335) |

Statement of Financial Position

31 July 2025

| 31/7/25 | 31/7/24 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 90 |  | 136 |  |

Current assets

Stocks | 100 |  | 100 |  |

Debtors | 5 | 9,136 |  | 11,308 |  |

Cash at bank and in hand | 4,582 |  | 6,598 |  |

13,818 |  | 18,006 |  |

Creditors

Amounts falling due within one year | 6 | 13,825 |  | 14,112 |  |

Net current (liabilities)/assets | (7 | ) | 3,894 |  |

Total assets less current liabilities | 83 |  | 4,030 |  |

Creditors

Amounts falling due after more than one year | 7 | - |  | (2,990 | ) |

Provisions for liabilities | - |  | (26 | ) |

Net assets | 83 |  | 1,014 |  |

Capital and reserves

Called up share capital | 9 | 3 |  | 3 |  |

Retained earnings | 80 |  | 1,011 |  |

Shareholders' funds | 83 |  | 1,014 |  |

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

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

The director acknowledges his 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.

| Bromley's Barbers Ltd (Registered number: 07703335) |

Statement of Financial Position - continued

31 July 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 November 2025 and were signed by:

P R Bromley - Director

| Bromley's Barbers Ltd (Registered number: 07703335) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | Statutory information

| Bromley's Barbers Ltd 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.

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.

| Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

| Tangible fixed assets

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

| Fixtures, fittings and equipment | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Bromley's Barbers Ltd (Registered number: 07703335) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Operating leases

| 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 year was 1 (2024 - 1 ) .

4. | Tangible fixed assets

| Fixtures,

| fittings

| and

| equipment

£ |

| Cost

| At 1 August 2024

| and 31 July 2025 | 9,519 |  |

| Depreciation

| At 1 August 2024 | 9,383 |  |

| Charge for year | 46 |  |

| At 31 July 2025 | 9,429 |  |

| Net book value

| At 31 July 2025 | 90 |  |

| At 31 July 2024 | 136 |  |

5. | Debtors: amounts falling due within one year |

| 31/7/25 |  | 31/7/24

£ | £ |

| Other debtors | 9,136 |  | 11,308 |  |

| Bromley's Barbers Ltd (Registered number: 07703335) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

6. | Creditors: amounts falling due within one year |

| 31/7/25 |  | 31/7/24

£ | £ |

| Bank loans and overdrafts | 2,750 |  | 2,760 |  |

| Taxation and social security | 7,113 |  | 7,251 |  |

| Other creditors | 3,962 |  | 4,101 |  |

13,825 |  | 14,112 |  |

7. | Creditors: amounts falling due after more than one year |

| 31/7/25 |  | 31/7/24

£ | £ |

| Bank loans | - |  | 2,990 |  |

8. | Leasing commitments

| At 31 July 2025 the company had commitments under non-cancellable operating leases over the remaining life of these leases of £14,000 (2024 - £18,375). The amount payable within one year in respect of these leases was £10,500 (2024 - £10,500).

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/7/25 |  | 31/7/24

| value: | £ | £ |

| 2 | Ordinary share | £1 | 2 |  | 2 |  |

| 1 | Preference share | £1 | 1 |  | 1 |  |

3 |  | 3 |  |

10. | Director's advances, credits and guarantees

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

| 31/7/25 |  | 31/7/24

£ | £ |

| P R Bromley

| Balance outstanding at start of year | 10,125 |  | 8,713 |  |

| Amounts advanced | 8,791 |  | 10,225 |  |

| Amounts repaid | (10,963 | ) | (8,813 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 7,953 |  | 10,125 |  |

| Loans to the director are interest free and repayable on demand. Repayments include £10,125 on 1 October 2024. The maximum balance outstanding during the year was £10,125.