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REGISTERED NUMBER: 08452460 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

BLUE HAIR SALON LTD

| BLUE HAIR SALON LTD (REGISTERED NUMBER: 08452460) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BLUE HAIR SALON LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 April 2025

| DIRECTOR: | C Thomson

| REGISTERED OFFICE: | Newtown House

| 38 Newtown Road

| Liphook

| Hampshire

| GU30 7DX

| REGISTERED NUMBER: | 08452460 (England and Wales)

| ACCOUNTANTS: | Traviss & Co Ltd

| Chartered Certified Accountants

| Newtown House

| 38 Newtown Road

| Liphook

| Hampshire

| GU30 7DX

| BLUE HAIR SALON LTD (REGISTERED NUMBER: 08452460) |

BALANCE SHEET

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 40,000 |  | 45,000 |  |

Tangible assets | 5 | 2,989 |  | 2,920 |  |

42,989 |  | 47,920 |  |

CURRENT ASSETS

Stocks | 8,000 |  | 8,000 |  |

Debtors | 6 | 36,770 |  | 30,403 |  |

Cash at bank | 23,338 |  | 23,752 |  |

68,108 |  | 62,155 |  |

CREDITORS

Amounts falling due within one year | 7 | 85,185 |  | 72,824 |  |

NET CURRENT LIABILITIES | (17,077 | ) | (10,669 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 25,912 |  | 37,251 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,280 | ) | (23,383 | ) |

PROVISIONS FOR LIABILITIES | (599 | ) | (672 | ) |

NET ASSETS | 23,033 |  | 13,196 |  |

CAPITAL AND RESERVES

Called up share capital | 50 |  | 50 |  |

Capital redemption reserve | 50 |  | 50 |  |

Retained earnings | 22,933 |  | 13,096 |  |

SHAREHOLDERS' FUNDS | 23,033 |  | 13,196 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| BLUE HAIR SALON LTD (REGISTERED NUMBER: 08452460) |

BALANCE SHEET - continued

30 April 2025

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 9 January 2026 and were signed by:

C Thomson - Director

| BLUE HAIR SALON LTD (REGISTERED NUMBER: 08452460) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 April 2025

1. | STATUTORY INFORMATION

| Blue Hair Salon Ltd 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 represents net invoiced sales of hairdressing services and products, excluding value added tax.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

| The director has considered the current value of goodwill. The value of the 50% share buy back in 2022 and the 2023 results the goodwill has been assessed at £50,000. The excess goodwill amortisation has therefore been adjusted.

| 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.

| Improvements to property | - | 10% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 8 (2024 - 10 ) .

| BLUE HAIR SALON LTD (REGISTERED NUMBER: 08452460) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 April 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 125,000 |  |

| AMORTISATION

| At 1 May 2024 | 80,000 |  |

| Amortisation for year | 5,000 |  |

| At 30 April 2025 | 85,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 40,000 |  |

| At 30 April 2024 | 45,000 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 32,962 |  | 8,778 |  | 1 |  | 41,741 |  |

| Additions | - |  | 1,065 |  | - |  | 1,065 |  |

| At 30 April 2025 | 32,962 |  | 9,843 |  | 1 |  | 42,806 |  |

| DEPRECIATION

| At 1 May 2024 | 32,961 |  | 5,860 |  | - |  | 38,821 |  |

| Charge for year | - |  | 996 |  | - |  | 996 |  |

| At 30 April 2025 | 32,961 |  | 6,856 |  | - |  | 39,817 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1 |  | 2,987 |  | 1 |  | 2,989 |  |

| At 30 April 2024 | 1 |  | 2,918 |  | 1 |  | 2,920 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 1,869 |  |

| Other debtors | 36,770 |  | 28,534 |  |

36,770 |  | 30,403 |  |

| BLUE HAIR SALON LTD (REGISTERED NUMBER: 08452460) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 April 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 23,148 |  | 22,446 |  |

| Trade creditors | 7,027 |  | 5,578 |  |

| Taxation and social security | 31,438 |  | 28,775 |  |

| Other creditors | 23,572 |  | 16,025 |  |

85,185 |  | 72,824 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 2,280 |  | 23,383 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 | 2024 |

£ | £ |

| C Thomson

| Balance outstanding at start of year | 21,073 |  | 9,073 |  |

| Amounts advanced | - |  | 12,000 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 21,073 |  | 21,073 |  |