Registered number
SC445712
Sandra Harvey Hairdressing Ltd
Filleted Accounts
31 March 2025

Sandra Harvey Hairdressing Ltd
Registered number: | SC445712
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 9,218 |  |  | 9,928
Current assets
Stocks |  |  | 3,000 |  |  | 3,000
Debtors | 4 |  | 3,445 |  |  | 3,445
Cash at bank and in hand |  |  | (167) |  |  | (1,079)
|  |  | 6,278 |  |  | 5,366
Creditors: amounts falling due within one year | 5 |  | (10,501) |  |  | (9,760)
Net current liabilities |  |  |  | (4,223) |  |  | (4,394)
Total assets less current liabilities |  |  |  | 4,995 |  |  | 5,534
Creditors: amounts falling due after more than one year | 6 |  |  | (3,836) |  |  | (5,500)
Net assets |  |  |  | 1,159 |  |  | 34
Capital and reserves
Called up share capital |  |  |  | 10 |  |  | 10
Profit and loss account |  |  |  | 1,149 |  |  | 24
Shareholders' funds |  |  |  | 1,159 |  |  | 34
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Sandra Mackay
Director
Approved by the board on 1 December 2025

Sandra Harvey Hairdressing Ltd
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).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 0
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 April 2024 | 17,739
| At 31 March 2025 | 17,739
| Amortisation
| At 1 April 2024 | 7,811
| Provided during the year | 710
| At 31 March 2025 | 8,521
| Net book value
| At 31 March 2025 | 9,218
| At 31 March 2024 | 9,928
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 3,445 |  | 3,445
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 3,000 |  | 3,000
| Taxation and social security costs | 5,854 |  | 8,671
| Other creditors | 1,647 |  | (1,911)
|  |  |  |  |  | 10,501 |  | 9,760
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 3,836 |  | 5,500
7 | Related party transactions
| During the year under review the director, Mrs Sandra Mackay, has taken a loan from the company, the balance of which is as stated under Note 5. This will be repaid when she has sufficient funds available. Dividends as stated under the Statement of Changes in Equity were paid in the year to Mrs Sandra Mackay the sole shareholder.
8 | Controlling party
| The ultimate controlling party is the director, Mrs Sandra Mackay, who holds 100% of the called up share capital.
9 | Other information
| Sandra Harvey Hairdressing Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 1298a Paisley Road West
| Glasgow
| G52 1DB

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