REGISTERED NUMBER: 14517201 (England and Wales)

CATS WHISKERS HAIR CARDIFF LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E Richards

G Williams

G Williams

B Richards

REGISTERED OFFICE:

214 Cowbridge Road East Canton

Cardiff

United Kingdom

CF5 1GX

REGISTERED NUMBER:

14517201 (England and Wales)

ACCOUNTANTS:

Xeinadin South Wales & West Limited

Accountants & Business Advisors

Suite 2d,

Building 1 Eastern Business Park

St Mellons

Cardiff

CF3 5EA

FIXED ASSETS

Intangible assets

4

13,200

18,000

Tangible assets

5

28,946

29,137

42,146

47,137

CURRENT ASSETS

Stocks

3,500

3,500

Debtors

6

4,283

879

Cash at bank and in hand

63,619

58,246

71,402

62,625

CREDITORS

Amounts falling due within one year

7

56,005

98,212

NET CURRENT ASSETS/(LIABILITIES)

15,397

(35,587

)

TOTAL ASSETS LESS CURRENT LIABILITIES

57,543

11,550

CREDITORS

Amounts falling due after more than one year

8

(2,917

)

(5,405

)

PROVISIONS FOR LIABILITIES

(2,862

)

(2,524

)

NET ASSETS

51,764

3,621

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

51,664

3,521

51,764

3,621

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 20 November 2025 and were signed on its behalf by:

G Williams - Director

1.	STATUTORY INFORMATION

Cats Whiskers Hair Cardiff 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

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

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

25% on 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.

Taxation

Taxation for the year 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 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

24,000

AMORTISATION

At 1 April 2024

6,000

Charge for year

4,800

At 31 March 2025

10,800

NET BOOK VALUE

At 31 March 2025

13,200

At 31 March 2024

18,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

17,500

13,035

249

30,784

Additions

-

-

1,199

1,199

At 31 March 2025

17,500

13,035

1,448

31,983

DEPRECIATION

At 1 April 2024

-

1,616

31

1,647

Charge for year

-

1,303

87

1,390

At 31 March 2025

-

2,919

118

3,037

NET BOOK VALUE

At 31 March 2025

17,500

10,116

1,330

28,946

At 31 March 2024

17,500

11,419

218

29,137

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

4,283

879

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

2,917

5,405

Trade creditors

5,950

1,245

Taxation and social security

38,907

31,859

Other creditors

8,231

59,703

56,005

98,212

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

2,917

5,405