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Registered Number: 09987967
England & Northern Ireland

 

 

 

JD PROFESSIONAL HAIRCARE LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2024

End date: 28 February 2025

JD Professional Haircare Limited
Contents Page
For the year ended 28 February 2025
Director J E Cummings
Registered Number 09987967
Registered Office 61a High Street South
Rushden
Northants
NN10 0RA
Accountants Denton Tavara Ltd
61a High Street South
Rushden
NN10 0RA
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 28 February 2025.
Principal activities
Principal activity of the company during the financial year was of the manufacturers and distributors of hair products.
Director
The director who served the company throughout the year was as follows:
J E Cummings
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
J E Cummings
Director

Date approved: 17 November 2025
2
Accountants report
You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the Statement of Financial Position , 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 Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, 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.



....................................................

Denton Tavara Ltd
61a High Street South
Rushden
NN10 0RA
17 November 2025
3
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 9,400    14,100 
Tangible fixed assets 4 1,750    0 
11,150    14,100 
Current assets      
Debtors 5 39,643    49,933 
Cash at bank and in hand 37,733    13,765 
77,376    63,698 
Creditors: amount falling due within one year 6 (59,069)   (46,355)
Net current assets 18,307    17,343 
 
Total assets less current liabilities 29,457    31,443 
Creditors: amount falling due after more than one year 7 (24,768)   (30,975)
Net assets 4,689    468 
 

Capital and reserves 		     
Called up share capital 2    2 
Profit and loss account 4,687    466 
Shareholders' funds 4,689    468 
 


For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 financial statements were approved by the director on 17 November 2025 and were signed by:


-------------------------------
J E Cummings
Director
4
General Information
JD Professional Haircare Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 09987967, registration address 61a High Street South, Rushden, Northants, NN10 0RA.

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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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 10 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:
Motor Vehicles 25% 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 5 (2024 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 March 2024 47,000    47,000 
Additions -    - 
Disposals -    - 
At 28 February 2025 47,000    47,000 
Amortisation
At 01 March 2024 32,900    32,900 
Charge for year 4,700    4,700 
On disposals -    - 
At 28 February 2025 37,600    37,600 
Net book values
At 28 February 2025 9,400    9,400 
At 29 February 2024 14,100    14,100 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 March 2024 -    - 
Additions 2,333    2,333 
Disposals -    - 
At 28 February 2025 2,333    2,333 
Depreciation
At 01 March 2024 -    - 
Charge for year 583    583 
On disposals -    - 
At 28 February 2025 583    583 
Net book values
Closing balance as at 28 February 2025 1,750    1,750 
Opening balance as at 01 March 2024 -    - 


5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 33,893    41,078 
Other Debtors 5,750    5,750 
Directors' Current Accounts 0    3,105 
39,643    49,933 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 18,724    7,535 
Bank Loans & Overdrafts 6,210    5,362 
Corporation Tax 18,092    15,685 
PAYE & Social Security 602    427 
Other Creditors 1,307    2,213 
VAT 14,134    15,133 
59,069    46,355 

7.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Bank Loans and Overdrafts 24,768    30,975 
24,768    30,975 

5