1 May 2024 v2025.83.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC5946132024-05-012025-04-30SC5946132025-04-30SC5946132024-04-30SC594613core:WithinOneYear2025-04-30SC594613core:WithinOneYear2024-04-30SC594613core:AfterOneYear2025-04-30SC594613core:AfterOneYear2024-04-30SC594613core:ShareCapital2025-04-30SC594613core:ShareCapital2024-04-30SC594613core:RetainedEarningsAccumulatedLosses2025-04-30SC594613core:RetainedEarningsAccumulatedLosses2024-04-30SC594613bus:Director12024-05-012025-04-30SC594613bus:RegisteredOffice2024-05-012025-04-30SC594613core:FurnitureFittings2024-05-012025-04-30SC5946132023-05-012024-04-30SC594613core:PlantMachinery2025-04-30SC594613core:PlantMachinery2024-05-01SC594613core:PlantMachinery2024-05-012025-04-30SC594613core:PlantMachinery2024-04-30SC59461312024-05-012025-04-30SC594613countries:Scotland2024-05-012025-04-30SC594613bus:AuditExemptWithAccountantsReport2024-05-012025-04-30SC594613bus:PrivateLimitedCompanyLtd2024-05-012025-04-30SC594613bus:SmallEntities2024-05-012025-04-30SC594613bus:FullAccounts2024-05-012025-04-30
Company registration number:
SC594613
The Hair Farm Limited
Unaudited Filleted Financial Statements for the year ended
30 April 2025
The Hair Farm Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of The Hair Farm Limited
Year ended
30 April 2025
As described on the statement of financial position, the Board of Directors of
The Hair Farm Limited
are responsible for the preparation of the
financial statements
for the year ended
30 April 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
NKA Chartered Certified Accountants
4 Lynedoch Place
Glasgow
G3 6AB
United Kingdom
Date:
31 December 2025
The Hair Farm Limited
Statement of Financial Position
30 April 2025
20252024
Note££
Fixed assets    
Tangible assets 5
2,757
 
5,152
 
Current assets    
Stocks
2,180
 
3,000
 
Debtors 6
672
 
672
 
Cash at bank and in hand
2,743
 
4,111
 
5,595
 
7,783
 
Creditors: amounts falling due within one year 7
(11,500
 )
(5,500
 )
Net current (liabilities)/assets
(5,905
 )
2,283
 
Total assets less current liabilities (3,148 ) 7,435  
Creditors: amounts falling due after more than one year 8
(6,844
 )
(11,844
 )
Net liabilities
(9,992
 )
(4,409
 )
Capital and reserves    
Called up share capital
10
 
10
 
Profit and loss account
(10,002
 )
(4,419
 )
Shareholders deficit
(9,992
 )
(4,409
 )
For the year ending
30 April 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
31 December 2025
, and are signed on behalf of the board by:
M Singh
Director
Company registration number:
SC594613
The Hair Farm Limited
Notes to the Financial Statements
Year ended
30 April 2025

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
4 Lynedoch Place
,
Glasgow
,
G3 6AB
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services/goods supplied, net of discounts.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
15% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 May 2024
and
30 April 2025
15,967
 
Depreciation  
At
1 May 2024
10,815
 
Charge
2,395
 
At
30 April 2025
13,210
 
Carrying amount  
At
30 April 2025
2,757
 
At 30 April 2024
5,152
 

6 Debtors

20252024
££
Other debtors
672
 
672
 

7 Creditors: amounts falling due within one year

20252024
££
Other creditors
11,500
 
5,500
 

8 Creditors: amounts falling due after more than one year

20252024
££
Other creditors
6,844
 
11,844