REGISTERED NUMBER: SC317560 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Jill Roberts Hairdressing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss J Roberts

SECRETARY:

Miss J Roberts

REGISTERED OFFICE:

98 West Princes Street

Helensburgh

G84 8XD

REGISTERED NUMBER:

SC317560 (Scotland)

ACCOUNTANTS:

Clements

Chartered Accountants

39 St Vincent Place

Glasgow

G1 2ER

FIXED ASSETS

Intangible assets

4

3,200

4,800

Tangible assets

5

3,201

3,301

6,401

8,101

CURRENT ASSETS

Stocks

725

525

Debtors

6

954

640

Cash at bank and in hand

1,793

3,010

3,472

4,175

CREDITORS

Amounts falling due within one year

7

9,086

10,590

NET CURRENT LIABILITIES

(5,614

)

(6,415

)

TOTAL ASSETS LESS CURRENT LIABILITIES

787

1,686

PROVISIONS FOR LIABILITIES

608

627

NET ASSETS

179

1,059

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

79

959

SHAREHOLDERS' FUNDS

179

1,059

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 director acknowledges her 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 director and authorised for issue on 23 December 2025 and were signed by:

Miss J Roberts - Director

1.	STATUTORY INFORMATION

Jill Roberts Hairdressing Limited is a private company, limited by shares , registered in Scotland. 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

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of the provision of hairdressing services supplied during the period, inclusive of Value Added Tax. Revenue is recognised when the company has the right to receive it.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 20% on cost and 2% on cost

Stocks

Stocks are valued at the lower of cost and selling price less costs to complete and sell.

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

32,000

AMORTISATION

At 1 April 2024

27,200

Charge for year

1,600

At 31 March 2025

28,800

NET BOOK VALUE

At 31 March 2025

3,200

At 31 March 2024

4,800

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

5,641

DEPRECIATION

At 1 April 2024

2,340

Charge for year

100

At 31 March 2025

2,440

NET BOOK VALUE

At 31 March 2025

3,201

At 31 March 2024

3,301

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

954

640

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,377

2,150

Taxation and social security

3,285

4,125

Other creditors

3,424

4,315

9,086

10,590

Included in other creditors is the director's current account which is unsecured, interest free and repayable on demand.

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2024 - £5,000) were paid to the director .