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Company Registration No. 13534645 (England and Wales)
Refresh Hair & Beauty Ltd Unaudited accounts for the year ended 20 May 2025
Refresh Hair & Beauty Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Refresh Hair & Beauty Ltd Company Information for the year ended 20 May 2025
Director
Mr C Anac
Company Number
13534645 (England and Wales)
Registered Office
214 Baker Street Enfield EN1 3JT England
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
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Refresh Hair & Beauty Ltd Statement of financial position as at 20 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
68
102
Current assets
Cash at bank and in hand
5,979
3,911
Creditors: amounts falling due within one year
5
(5,491)
(3,462)
Net current assets
488
449
Net assets
556
551
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
456
451
Shareholders' funds
556
551
For the year ending 20 May 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 November 2025 and were signed on its behalf by
Mr C Anac Director Company Registration No. 13534645
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Refresh Hair & Beauty Ltd Notes to the Accounts for the year ended 20 May 2025
1
Statutory information
Refresh Hair & Beauty Ltd is a private company, limited by shares, registered in England and Wales, registration number 13534645. The registered office is 214 Baker Street, Enfield, EN1 3JT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33.33% - reducing balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 21 May 2024
273
At 20 May 2025
273
Depreciation
At 21 May 2024
171
Charge for the year
34
At 20 May 2025
205
Net book value
At 20 May 2025
68
At 20 May 2024
102
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Refresh Hair & Beauty Ltd Notes to the Accounts for the year ended 20 May 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
550
350
Taxes and social security
4,152
1,888
Loans from directors
-
435
Accruals
789
789
5,491
3,462
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Mr C Anac
Directors Loan Account
(435)
435
-
-
(435)
435
-
-
There are no terms as to interest or repayment in respect of this balance.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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