Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 06975129 Mr Michael Demetris Mr Vassos Kesta Mrs Louise Kesta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06975129 2024-07-31 06975129 2025-07-31 06975129 2024-08-01 2025-07-31 06975129 frs-core:CurrentFinancialInstruments 2025-07-31 06975129 frs-core:Non-currentFinancialInstruments 2025-07-31 06975129 frs-core:FurnitureFittings 2025-07-31 06975129 frs-core:FurnitureFittings 2024-08-01 2025-07-31 06975129 frs-core:FurnitureFittings 2024-07-31 06975129 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 06975129 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 06975129 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 06975129 frs-core:MotorVehicles 2024-08-01 2025-07-31 06975129 frs-core:ShareCapital 2025-07-31 06975129 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 06975129 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06975129 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 06975129 frs-bus:SmallEntities 2024-08-01 2025-07-31 06975129 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 06975129 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06975129 frs-bus:Director1 2024-08-01 2025-07-31 06975129 frs-bus:Director2 2024-08-01 2025-07-31 06975129 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 06975129 frs-core:CurrentFinancialInstruments 2 2025-07-31 06975129 frs-countries:EnglandWales 2024-08-01 2025-07-31 06975129 2023-07-31 06975129 2024-07-31 06975129 2023-08-01 2024-07-31 06975129 frs-core:CurrentFinancialInstruments 2024-07-31 06975129 frs-core:Non-currentFinancialInstruments 2024-07-31 06975129 frs-core:ShareCapital 2024-07-31 06975129 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 06975129 frs-core:CurrentFinancialInstruments 1 2024-07-31 06975129 frs-core:CurrentFinancialInstruments 2 2024-07-31
Registered number: 06975129
Hair Hectik (Bromley) Ltd
Financial Statements
For The Year Ended 31 July 2025
C.T.Accountants
63b Brighton Road
South Croydon
Surrey
CR2 6EE
Hair Hectik (Bromley) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Hair Hectik (Bromley) Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 06975129

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 29,187
|  |  | - |  | 29,187
CURRENT ASSETS
Stocks | 5 | - |  | 2,153 |
Debtors | 6 | 32,024 |  | 28,700 |
Cash at bank and in hand |  | 171 |  | 2,644 |
|  | 32,195 |  | 33,497 |
Creditors: Amounts Falling Due Within One Year | 7 | (17,743 ) |  | (34,834 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,452 |  | (1,337 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,452 |  | 27,850
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (8,752 )
NET ASSETS |  |  | 14,452 |  | 19,098
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 14,352 |  | 18,998
SHAREHOLDERS' FUNDS |  |  | 14,452 |  | 19,098

Page 1
Page 2
Hair Hectik (Bromley) Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Michael Demetris Director | Mr Vassos Kesta Director
17th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hair Hectik (Bromley) Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Hair Hectik (Bromley) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06975129 . The registered office is 35 Market Square, Bromley, Kent, BR1 1NF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | useful life of 20 years
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
Hair Hectik (Bromley) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 12
| 1 |  | 12

4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 August 2024 | 26,911 | 52,982 | 79,893
Disposals | (26,911 ) | (52,982 ) | (79,893 )
As at 31 July 2025 | - | - | -
Depreciation
As at 1 August 2024 | 10,765 | 39,941 | 50,706
Disposals | (10,765 ) | (39,941 ) | (50,706 )
As at 31 July 2025 | - | - | -
Net Book Value
As at 31 July 2025 | - | - | -
As at 1 August 2024 | 16,146 | 13,041 | 29,187

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 2,153

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 801
Other debtors | - |  | 8,489
Rent deposit | - |  | 17,250
Associated companies | 30,585 |  | 2,047
VAT | 382 |  | -
Other taxes and social security | 1,057 |  | 113
| 32,024 |  | 28,700

Page 4
Page 5
Hair Hectik (Bromley) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 170 |  | 2,423
Bank loans and overdrafts | 8,737 |  | 10,247
Corporation tax | 1,970 |  | 7,775
VAT | - |  | 9,966
Other creditors | 1,121 |  | 4,423
Directors' loan accounts | 5,745 |  | -
| 17,743 |  | 34,834

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 8,752

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
During the year, the company paid on behalf of Hair Hectik (Croydon) Ltd, a company in which both M Demetirs and V Kesta are directors and shareholders, amounting to £28,538 (2024: £100). The amount due from Hair Hectik (Croydon) Ltd as at 31st July 2025 was £30,585 (2024: £2,047).
Page 5