IRIS Accounts Production v25.4.0.155 05198559 director 1.9.24 31.8.25 31.8.25 false true false false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05198559 2024-08-31 05198559 2025-08-31 05198559 2024-09-01 2025-08-31 05198559 2023-08-31 05198559 2023-09-01 2024-08-31 05198559 2024-08-31 05198559 ns15:EnglandWales 2024-09-01 2025-08-31 05198559 ns14:PoundSterling 2024-09-01 2025-08-31 05198559 ns10:Director1 2024-09-01 2025-08-31 05198559 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05198559 ns10:SmallEntities 2024-09-01 2025-08-31 05198559 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05198559 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 05198559 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05198559 ns10:FullAccounts 2024-09-01 2025-08-31 05198559 1 2024-09-01 2025-08-31 05198559 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 05198559 ns10:RegisteredOffice 2024-09-01 2025-08-31 05198559 ns5:CurrentFinancialInstruments 2025-08-31 05198559 ns5:CurrentFinancialInstruments 2024-08-31 05198559 ns5:Non-currentFinancialInstruments 2025-08-31 05198559 ns5:Non-currentFinancialInstruments 2024-08-31 05198559 ns5:ShareCapital 2025-08-31 05198559 ns5:ShareCapital 2024-08-31 05198559 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 05198559 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 05198559 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 05198559 ns5:NetGoodwill 2024-08-31 05198559 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 05198559 ns5:NetGoodwill 2024-09-01 2025-08-31 05198559 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-09-01 2025-08-31 05198559 ns5:NetGoodwill 2025-08-31 05198559 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-08-31 05198559 ns5:NetGoodwill 2024-08-31 05198559 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 05198559 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-08-31 05198559 ns5:FurnitureFittings 2024-08-31 05198559 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-09-01 2025-08-31 05198559 ns5:FurnitureFittings 2024-09-01 2025-08-31 05198559 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-08-31 05198559 ns5:FurnitureFittings 2025-08-31 05198559 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-08-31 05198559 ns5:FurnitureFittings 2024-08-31 05198559 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 05198559 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 05198559 ns5:CurrentFinancialInstruments 2024-09-01 2025-08-31 05198559 ns5:Non-currentFinancialInstruments 2024-09-01 2025-08-31 05198559 ns5:WithinOneYear 2025-08-31 05198559 ns5:WithinOneYear 2024-08-31 05198559 ns5:BetweenOneFiveYears 2025-08-31 05198559 ns5:BetweenOneFiveYears 2024-08-31 05198559 ns5:AllPeriods 2025-08-31 05198559 ns5:AllPeriods 2024-08-31 05198559 ns10:OrdinaryShareClass1 2025-08-31

REGISTERED NUMBER: 05198559 (England and Wales)

KINGSTON (T2) HAIRDRESSING LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2025

KINGSTON (T2) HAIRDRESSING LIMITED (REGISTERED NUMBER: 05198559) |

Contents of the Financial Statements

for the year ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| KINGSTON (T2) HAIRDRESSING LIMITED |

Company Information

for the year ended 31 August 2025

| Director: | C Campbell

| Registered office: | Berkeley House

| Amery Street

| Alton

| Hampshire

| GU34 1HN

| Registered number: | 05198559 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

KINGSTON (T2) HAIRDRESSING LIMITED (REGISTERED NUMBER: 05198559) |

Balance Sheet

31 August 2025

2025 | 2024 |

| Notes | £ | £

Fixed assets

Intangible assets | 4 | 5,079 |  | 7,423 |  |

Tangible assets | 5 | 11,480 |  | 16,493 |  |

16,559 |  | 23,916 |  |

Current assets

Stocks | 9,215 |  | 13,215 |  |

Debtors | 6 | 21,496 |  | 17,427 |  |

Cash at bank and in hand | 56,619 |  | 48,492 |  |

87,330 |  | 79,134 |  |

Creditors

Amounts falling due within one year | 7 | (72,942 | ) | (67,918 | ) |

Net current assets | 14,388 |  | 11,216 |  |

Total assets less current liabilities | 30,947 |  | 35,132 |  |

Creditors

Amounts falling due after more than one year | 8 | (1,755 | ) | (11,755 | ) |

Provisions for liabilities | (2,392 | ) | (3,251 | ) |

Net assets | 26,800 |  | 20,126 |  |

Capital and reserves

Called up share capital | 10 | 60,000 |  | 60,000 |  |

Retained earnings | (33,200 | ) | (39,874 | ) |

Shareholders' funds | 26,800 |  | 20,126 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

KINGSTON (T2) HAIRDRESSING LIMITED (REGISTERED NUMBER: 05198559) |

Balance Sheet - continued

31 August 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 Profit and loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 January 2026 and were signed by:

C Campbell - Director

KINGSTON (T2) HAIRDRESSING LIMITED (REGISTERED NUMBER: 05198559) |

Notes to the Financial Statements

for the year ended 31 August 2025

1. | Statutory information

| Kingston (T2) Hairdressing 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

| Accounting convention

| These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

| The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

| Intangible assets

| Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

| Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Franchise costs |  | Five years straight line |  |

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Land and buildings (leasehold) |  | 20% straight line per annum |  |

| Fixtures, fittings and equipment |  | 20% straight line per annum and 33.33% straight line per annum |  |  |

| Stocks

| Stocks are stated at the lower of cost and estimated selling price and based on the director's estimate.

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

KINGSTON (T2) HAIRDRESSING LIMITED (REGISTERED NUMBER: 05198559) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

2. | Accounting policies - continued

| Taxation

| The tax expense represents the sum of the tax currently payable and deferred tax.

| Current tax

| The tax currently payable is based on taxable profit for the year. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

| Deferred tax

| Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been discounted. A deferred tax asset is only recognised when recoverability is considered more likely than not.

| Leases

| Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.

| Pension costs and other post-retirement benefits

| Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Going concern

| At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Hence, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Cash at bank and in hand

| Cash at bank and in hand are basic financial assets and include cash in hand three months or less.

3. | Employees and directors

| The average number of employees during the year was 11 (2024 - 11 ) .

4. | Intangible fixed assets

Goodwill | Franchise | Totals |

| £ | £ | £

| Cost

| At 1 September 2024

| and 31 August 2025 | 9,334 |  | 16,027 |  | 25,361 |  |

| Amortisation

| At 1 September 2024 | 9,334 |  | 8,604 |  | 17,938 |  |

| Amortisation for year | - |  | 2,344 |  | 2,344 |  |

| At 31 August 2025 | 9,334 |  | 10,948 |  | 20,282 |  |

| Net book value

| At 31 August 2025 | - |  | 5,079 |  | 5,079 |  |

| At 31 August 2024 | - |  | 7,423 |  | 7,423 |  |

KINGSTON (T2) HAIRDRESSING LIMITED (REGISTERED NUMBER: 05198559) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

5. | Tangible fixed assets

Fixtures |

Long | and |

leasehold | fittings | Totals |

| £ | £ | £

| Cost

| At 1 September 2024

| and 31 August 2025 | 19,182 |  | 121,468 |  | 140,650 |  |

| Depreciation

| At 1 September 2024 | 9,384 |  | 114,773 |  | 124,157 |  |

| Charge for year | 2,925 |  | 2,088 |  | 5,013 |  |

| At 31 August 2025 | 12,309 |  | 116,861 |  | 129,170 |  |

| Net book value

| At 31 August 2025 | 6,873 |  | 4,607 |  | 11,480 |  |

| At 31 August 2024 | 9,798 |  | 6,695 |  | 16,493 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 1,416 |  | 1,731 |  |

| Other debtors | 20,080 |  | 15,696 |  |

21,496 |  | 17,427 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Trade creditors | (15,446 | ) | (22,081 | ) |

| Taxation and social security | 30,676 |  | 33,431 |  |

| Other creditors | 47,712 |  | 46,568 |  |

72,942 |  | 67,918 |  |

| Included in creditors are bank loans secured by fixed an floating charges.

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

| £ | £

| Bank loans | 1,755 |  | 11,755 |  |

| Included in creditors are bank loans secured by fixed an floating charges.

9. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | 50,000 |  | 50,000 |  |

| Between one and five years | 16,666 |  | 66,667 |  |

66,666 |  | 116,667 |  |

KINGSTON (T2) HAIRDRESSING LIMITED (REGISTERED NUMBER: 05198559) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 60,000 | Ordinary shares | 1 | 60,000 |  | 60,000 |  |