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REGISTERED NUMBER: 04686833 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Westrow Hairdressing Limited

Westrow Hairdressing Limited (Registered number: 04686833)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Westrow Hairdressing Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | M Westerman

| S A Rowbottom

| SECRETARY: | M Westerman

| REGISTERED OFFICE: | Westrow House

| 161 Briggate

| Leeds

| West Yorkshire

| LS1 6LY

| REGISTERED NUMBER: | 04686833 (England and Wales)

| ACCOUNTANTS: | Richard Smedley Limited

| Chartered Accountants & Registered Auditors

| Richmond House

| Lawnswood Business Park

| Redvers Close

| Leeds

| West Yorkshire

| LS16 6QY

Westrow Hairdressing Limited (Registered number: 04686833)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 2,302 |  | 19,803 |  |

2,302 |  | 19,803 |  |

CURRENT ASSETS

Stocks | 6,007 |  | 9,277 |  |

Debtors | 6 | 128,407 |  | 120,911 |  |

Cash at bank | 109 |  | 15,381 |  |

134,523 |  | 145,569 |  |

CREDITORS

Amounts falling due within one year | 7 | 268,270 |  | 274,704 |  |

NET CURRENT LIABILITIES | (133,747 | ) | (129,135 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (131,445 | ) | (109,332 | ) |

PROVISIONS FOR LIABILITIES | - |  | 767 |  |

NET LIABILITIES | (131,445 | ) | (110,099 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (131,447 | ) | (110,101 | ) |

SHAREHOLDERS' FUNDS | (131,445 | ) | (110,099 | ) |

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

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

The directors acknowledge their 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.

Westrow Hairdressing Limited (Registered number: 04686833)

Balance Sheet - continued

31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2026 and were signed on its behalf by:

M Westerman - Director

Westrow Hairdressing Limited (Registered number: 04686833)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Westrow 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

| 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.

| The company is considered a going concern due to the continued support of the directors.

| Turnover

| Turnover comprises the value of sales (excluding VAT, similar taxes and trade discounts) of services provided in the normal course of business. Revenue is recognised when the services have been completed.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

| 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.

| Short leasehold | - | at varying rates on cost

| Fixtures and fittings | - | 25% on reducing balance and 20% on reducing balance

| Computer equipment | - | Straight line over 3 years

| Stocks

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

| Financial instruments

| Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Westrow Hairdressing Limited (Registered number: 04686833)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 200,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 200,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

Westrow Hairdressing Limited (Registered number: 04686833)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |  | Computer |

| leasehold |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 |

| and 31 March 2025 | 100,400 |  | 353 |  | 12,130 |  | 5,577 |  | 118,460 |  |

| DEPRECIATION

| At 1 April 2024 | 83,667 |  | 269 |  | 9,144 |  | 5,577 |  | 98,657 |  |

| Charge for year | 16,733 |  | 21 |  | 747 |  | - |  | 17,501 |  |

| At 31 March 2025 | 100,400 |  | 290 |  | 9,891 |  | 5,577 |  | 116,158 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 63 |  | 2,239 |  | - |  | 2,302 |  |

| At 31 March 2024 | 16,733 |  | 84 |  | 2,986 |  | - |  | 19,803 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 80,000 |  | 80,000 |  |

| Other debtors | 48,407 |  | 40,911 |  |

128,407 |  | 120,911 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 779 |  | - |  |

| Trade creditors | 167,447 |  | 162,751 |  |

| Taxation and social security | 15,787 |  | 19,397 |  |

| Other creditors | 84,257 |  | 92,556 |  |

268,270 |  | 274,704 |  |

8. | LEASING AGREEMENTS

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Within one year | 32,500 |  | 32,500 |  |

| Between one and five years | - |  | 32,500 |  |

32,500 |  | 65,000 |  |

Westrow Hairdressing Limited (Registered number: 04686833)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | SECURED DEBTS

| Natwest hold a personal guarantee of up to £32,500 from M Westerman and S Rowbottom in respect of the overdraft facility.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| S A Rowbottom

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 2 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 2 |  | - |  |

| M Westerman

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 2 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 2 |  | - |  |