1 April 2024 false No description of principal activity Taxfiler 2024.6 SO306155business:LimitedLiabilityPartnershipLLP2024-04-012025-03-31 SO3061552024-03-31 SO3061552024-04-012025-03-31 SO306155business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SO306155business:FilletedAccounts2024-04-012025-03-31 SO3061552025-03-31 SO306155business:PartnerLLP12024-04-012025-03-31 SO306155business:PartnerLLP22024-04-012025-03-31 SO306155business:RegisteredOffice2024-04-012025-03-31 SO3061552024-03-31 SO306155core:AfterOneYear2025-03-31 SO306155core:AfterOneYear2024-03-31 SO306155core:RetainedEarningsAccumulatedLosses2025-03-31 SO306155core:RetainedEarningsAccumulatedLosses2024-03-31 SO306155business:SmallEntities2024-04-012025-03-31 SO306155core:FurnitureFittings2024-04-012025-03-31 SO306155countries:Scotland2024-04-012025-03-31 SO306155core:FurnitureFittings2024-03-31 SO306155core:FurnitureFittings2025-03-31 SO3061552023-04-012024-03-31 iso4217:GBP xbrli:pure
Registered No. SO306155 (Scotland)
The Bowden Hair LLP Unaudited accounts for the year ended 31 March 2025
The Bowden Hair LLP LLP Information for the year ended 31 March 2025
Designated members
Lynne Bowden
William Bowden
Registered Number
SO306155 (Scotland)
Registered Office
1 Pennant Court Irvine KA11 2GF
Accountants
Nairn Ltd 29 St Andrews Park Troon Ayrshire KA10 7GQ
- 2 -
The Bowden Hair LLP Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,375 
3,563 
Current assets
Inventories
500 
500 
Net current assets
500 
500 
Total assets less current liabilities
2,875 
4,063 
Creditors: amounts falling due after more than one year
(754)
(724)
Net assets attributable to members
2,121 
3,339 
Represented by:
Loans and other debts due to members
(7,516)
(7,274)
Members' other interests
Other reserves
9,637 
10,613 
2,121 
3,339 
Total members' interests
Loans and other debts due to members
(7,516)
(7,274)
Members' other interests
9,637 
10,613 
2,121 
3,339 
For the year ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 2 December 2025.
William Bowden Designated member Limited Liability Partnership Registration No. SO306155
- 3 -
The Bowden Hair LLP Notes to the Accounts for the year ended 31 March 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
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:
Fixtures & fittings
25% straight line
2
Statutory information
The Bowden Hair LLP is a limited liability partnership, incorporated in Scotland, registration number SO306155. Its registered office is 1 Pennant Court, Irvine, KA11 2GF.
3
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
4,750 
At 31 March 2025
4,750 
Depreciation
At 1 April 2024
1,187 
Charge for the year
1,188 
At 31 March 2025
2,375 
Net book value
At 31 March 2025
2,375 
At 31 March 2024
3,563 
4
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Accruals
754 
724 
5
Loans and other debts due to members
2025 
2024 
£ 
£ 
Amounts due to members in respect of profits
(7,516)
(7,274)
Amounts falling due within one year
(7,516)
(7,274)
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
- 4 -
The Bowden Hair LLP Notes to the Accounts for the year ended 31 March 2025
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 5 -