REGISTERED NUMBER: 04695557 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

ROBSONS HAIR SALON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr JW Robson

Mr A Robson

SECRETARY:

Mr JW Robson

REGISTERED OFFICE:

47 King Street

Penrith

Cumbria

CA11 7AY

REGISTERED NUMBER:

04695557 (England and Wales)

ACCOUNTANTS:

DCB Accountants Limited

Unit 6 Mereside

Greenbank Road

Eden Business Park

Penrith

Cumbria

CA11 9FB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

703

827

703

827

CURRENT ASSETS

Stocks

6

2,700

2,200

Debtors

7

4,997

6,269

7,697

8,469

CREDITORS

Amounts falling due within one year

8

8,278

8,969

NET CURRENT LIABILITIES

(581

)

(500

)

TOTAL ASSETS LESS CURRENT LIABILITIES

122

327

PROVISIONS FOR LIABILITIES

9

114

134

NET ASSETS

8

193

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

6

191

SHAREHOLDERS' FUNDS

8

193

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 15th December 2025 and were signed on its behalf by:

Mr JW Robson - Director

1.	STATUTORY INFORMATION

Robsons Hair Salon 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.

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 2004, is being amortised evenly over its estimated useful life of twenty 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

-

15% 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.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

77,784

AMORTISATION

At 1st April 2024

and 31st March 2025

77,784

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st April 2024

and 31st March 2025

14,676

DEPRECIATION

At 1st April 2024

13,849

Charge for year

124

At 31st March 2025

13,973

NET BOOK VALUE

At 31st March 2025

703

At 31st March 2024

827

6.

STOCKS

31.3.25

31.3.24

£

£

Closing stock

2,700

2,200

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

240

901

Other debtors

4,757

5,368

4,997

6,269

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,513

3,617

Trade creditors

1,313

1,070

Tax

679

1,099

PAYE & NIC payable

49

130

Other creditors

20

1,349

Accrued expenses

1,704

1,704

8,278

8,969

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

114

134

Deferred

tax

£

Balance at 1st April 2024

134

Reduction for the year

(20

)

Increase for the year

Balance at 31st March 2025

114

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2

11.

RESERVES

Retained

earnings

£

At 1st April 2024

191

Profit for the year

2,815

Dividends

(3,000

)

At 31st March 2025

6