COURTS HAIR DESIGN LIMITED

COURTS HAIR DESIGN LIMITED

Statement of Financial Position

As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets		0	1,000
Tangible fixed assets	2	2,709	4,541
		2,709	5,541
Current assets
Inventories		1,600	2,900
Debtors	3	2,957	247
Cash at bank and in hand		1,060	9,931
		5,617	13,078
Creditors: amount falling due within one year	4	(7,636)	(14,951)
Net current assets/(liabilities)		(2,019)	(1,873)


Total assets less current liabilities		690	3,668
Creditors: amount falling due after more than one year	5	(500)	(3,500)
Provisions for liabilities		(105)	(157)
Net assets/(liabilities)		85	11

Capital and reserves
Called up share capital		3	3
Profit and loss account		82	8
Shareholders fund		85	11

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 special provisions applicable to companies subject to the small companies regime. The directors have elected not to include the profit and loss account within the financial statements.

Signed on behalf of the board of directors:

----------------------------------
Carol Moriarty
Director

Date approved: 08 December 2025

COURTS HAIR DESIGN LIMITED

Notes to the Accounts

For the year ended 31 March 2025

Statutory Information

COURTS HAIR DESIGN LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration number 09011072, registration address Sterling House, 31/32 High Street, Wellingborough, Northamptonshire, NN8 4HL.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The accounts have been prepared under the historical cost convention and in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

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 20 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:

Improvements to Property	10% Straight Line
Fixtures and Fittings	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.

Tangible fixed assets

Cost or Valuation	Improvements to Property	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	13,942	18,494	32,436
Additions	-	-	-
At 31 March 2025	13,942	18,494	32,436
Depreciation
At 01 April 2024	11,152	16,743	27,895
Charge for year	1,394	438	1,832
At 31 March 2025	12,546	17,181	29,727
Net book values
Closing balance as at 31 March 2025	1,396	1,313	2,709
Opening balance as at 01 April 2024	2,790	1,751	4,541

Debtors: amounts falling due within one year

	2025 £		2024 £
Other debtors less than one year	2,957		247
	2,957		247

Creditors: amount falling due within one year

	2025 £	2024 £
Trade creditors	503	806
Bank loans & overdrafts	3,000	3,000
Taxation & social security less than one year	2,411	526
Other creditors less than one year	1,722	10,619
	7,636	14,951

Creditors: amount falling due after more than one year

	2025 £		2024 £
Other creditors more than one year	500		3,500
	500		3,500

Share Capital

Allotted	2025 £	2024 £
2 Ordinary shares of £1.00 each	2	2
1 A Ordinary shares of £1.00 each	1	1
	3	3

7.	Average number of employees Average number of employees during the year were 4 (2024: 4).

Contents Page

Business Information

Statement of Financial Position

Notes to the Accounts