Castlefield Beauty Bar Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09521101

CASTLEFIELD BEAUTY BAR LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 April 2025

CASTLEFIELD BEAUTY BAR LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

CONTENTS	PAGE

Statement of financial position	1

Notes to the financial statements	3

CASTLEFIELD BEAUTY BAR LIMITED

STATEMENT OF FINANCIAL POSITION

30 April 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	4		10,474		10,474

CURRENT ASSETS

Debtors	5	1,010		1,010

CREDITORS: amounts falling due within one year	6	5,646		5,646
		-------		-------
NET CURRENT LIABILITIES			4,636		4,636
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			5,838		5,838

CREDITORS: amounts falling due after more than one year	7	14,573	14,573
		---------	---------
NET LIABILITIES		( 8,735)	( 8,735)
		---------	---------

CASTLEFIELD BEAUTY BAR LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	( 8,835)	( 8,835)
	-------	-------
SHAREHOLDERS DEFICIT	( 8,735)	( 8,735)
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

The company did not trade during the current year or prior year and has not made either a profit or loss.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 15 January 2026 , and are signed on behalf of the board by:

Ms M M Jones
Director

Company registration number: 09521101

CASTLEFIELD BEAUTY BAR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The continuation of the company's activities is dependent on the continuing financial support of the director, bank and other creditors. The director has confirmed that in her opinion, this financial support will continue and therefore the financial statements have been prepared on the going concern basis.

Income statement

The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in shareholders deficit during the current year or prior year.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Alterations to leasehold property	-	10% reducing balance
Fixtures and fittings	-	15% reducing balance

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. TANGIBLE ASSETS

	Alterations to leasehold property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 May 2024 and 30 April 2025	14,914	13,814	28,728
	---------	---------	---------
Depreciation
At 1 May 2024 and 30 April 2025	8,316	9,938	18,254
	---------	---------	---------
Carrying amount
At 30 April 2025	6,598	3,876	10,474
	---------	---------	---------
At 30 April 2024	6,598	3,876	10,474
	---------	---------	---------

5. DEBTORS

	2025	2024
	£	£
Director's loan account	1,010	1,010
	-------	-------

6. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,838	4,838
Accruals and deferred income	808	808
	-------	-------
	5,646	5,646
	-------	-------

7. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	14,573	14,573
	---------	---------

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The directors loan account was overdrawn at the year end by £1,010 (2024:£1,010) which was the maximum amount outstanding during the year.