Denise Caldwell Hairdressing Limited 04975801 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is hairdressing Digita Accounts Production Advanced 6.30.9574.0 true 04975801 2024-07-01 2025-06-30 04975801 2025-06-30 04975801 bus:Director1 1 2025-06-30 04975801 bus:OrdinaryShareClass1 2025-06-30 04975801 core:RetainedEarningsAccumulatedLosses 2025-06-30 04975801 core:ShareCapital 2025-06-30 04975801 core:CurrentFinancialInstruments 2025-06-30 04975801 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 04975801 core:Non-currentFinancialInstruments 2025-06-30 04975801 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 04975801 core:FurnitureFittingsToolsEquipment 2025-06-30 04975801 bus:SmallEntities 2024-07-01 2025-06-30 04975801 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 04975801 bus:FullAccounts 2024-07-01 2025-06-30 04975801 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04975801 bus:RegisteredOffice 2024-07-01 2025-06-30 04975801 bus:CompanySecretary1 2024-07-01 2025-06-30 04975801 bus:Director1 2024-07-01 2025-06-30 04975801 bus:Director1 1 2024-07-01 2025-06-30 04975801 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 04975801 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04975801 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 04975801 core:PlantMachinery 2024-07-01 2025-06-30 04975801 countries:England 2024-07-01 2025-06-30 04975801 2024-06-30 04975801 bus:Director1 1 2024-06-30 04975801 core:FurnitureFittingsToolsEquipment 2024-06-30 04975801 2023-07-01 2024-06-30 04975801 2024-06-30 04975801 bus:Director1 1 2024-06-30 04975801 bus:OrdinaryShareClass1 2024-06-30 04975801 core:RetainedEarningsAccumulatedLosses 2024-06-30 04975801 core:ShareCapital 2024-06-30 04975801 core:CurrentFinancialInstruments 2024-06-30 04975801 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 04975801 core:Non-currentFinancialInstruments 2024-06-30 04975801 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 04975801 core:FurnitureFittingsToolsEquipment 2024-06-30 04975801 bus:Director1 1 2023-07-01 2024-06-30 04975801 bus:Director1 1 2023-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 04975801

Denise Caldwell Hairdressing Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

(filleted for filing purposes)

Denise Caldwell Hairdressing Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Denise Caldwell Hairdressing Limited

Company Information

Director | D Bunn

Company secretary | Batchelor Coop Ltd

Registered office | The New Barn Mill Lane Eastry Sandwich Kent CT13 0JW

Denise Caldwell Hairdressing Limited

(Registration number: 04975801)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,435 | 1,689
Current assets |  |  |
Stocks | 5 | 4,938 | 3,934
Debtors | 6 | 19,185 | 6,393
Cash at bank and in hand |  | 3,906 | 7,273
|  | 28,029 | 17,600
Creditors: Amounts falling due within one year | 7 | (34,404) | (30,083)
Net current liabilities |  | (6,375) | (12,483)
Total assets less current liabilities |  | (4,940) | (10,794)
Creditors: Amounts falling due after more than one year | 7 | (7,817) | (9,217)
Net liabilities |  | (12,757) | (20,011)
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | (12,758) | (20,012)
Shareholders' deficit |  | (12,757) | (20,011)

Denise Caldwell Hairdressing Limited

(Registration number: 04975801)
Balance Sheet as at 30 June 2025

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 November 2025

......................................... D Bunn Director

Denise Caldwell Hairdressing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The New Barn
Mill Lane
Eastry
Sandwich
Kent
CT13 0JW
England

The principal place of business is:
14 Milner Road
Elvington
Dover
Kent
CT15 4EQ
England

These financial statements were authorised for issue by the director on 20 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Denise Caldwell Hairdressing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Denise Caldwell Hairdressing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 9).

Denise Caldwell Hairdressing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 10,461 | 10,461
At 30 June 2025 | 10,461 | 10,461
Depreciation
At 1 July 2024 | 8,772 | 8,772
Charge for the year | 254 | 254
At 30 June 2025 | 9,026 | 9,026
Carrying amount
At 30 June 2025 | 1,435 | 1,435
At 30 June 2024 | 1,689 | 1,689

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 4,938 | 3,934

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 19,185 | 6,393
| 19,185 | 6,393

Denise Caldwell Hairdressing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts | 9 | 1,400 | 1,923
Trade creditors |  | 1,349 | 2,161
Other related parties | 10 | - | 11,120
Taxation and social security |  | 17,138 | 8,628
Other creditors |  | 14,517 | 6,251
|  | 34,404 | 30,083
Due after one year |  |  |
Loans and borrowings | 9 | 7,817 | 9,217

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

9 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Other borrowings | 7,817 | 9,217

| 2025 £ | 2024 £
Current loans and borrowings
Bank overdrafts | - | 523
Other borrowings | 1,400 | 1,400
| 1,400 | 1,923

Denise Caldwell Hairdressing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

10 | Related party transactions

Transactions with the director

2025 | At 1 July 2024 £ | Advances to director £ | Repayments by director £ | At 30 June 2025 £
D Bunn
Directors loan account | (11,122) | 28,212 | (2,195) | 14,896

2024 | At 1 July 2023 £ | Advances to director £ | Repayments by director £ | At 30 June 2024 £
D Bunn
Directors loan account | 1,314 | 11,396 | (23,832) | (11,122)