LEE SCOLDING HAIRDRESSING LTD 07856868 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is Hairdressing Digita Accounts Production Advanced 6.30.9574.0 true 07856868 2025-01-01 2025-12-31 07856868 2025-12-31 07856868 bus:OrdinaryShareClass1 2025-12-31 07856868 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 07856868 core:FurnitureFittingsToolsEquipment 2025-12-31 07856868 core:OtherPropertyPlantEquipment 2025-12-31 07856868 bus:SmallEntities 2025-01-01 2025-12-31 07856868 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 07856868 bus:FilletedAccounts 2025-01-01 2025-12-31 07856868 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07856868 bus:RegisteredOffice 2025-01-01 2025-12-31 07856868 bus:Director1 2025-01-01 2025-12-31 07856868 bus:Director2 2025-01-01 2025-12-31 07856868 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07856868 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07856868 bus:Agent1 2025-01-01 2025-12-31 07856868 core:Goodwill 2025-01-01 2025-12-31 07856868 core:FurnitureFittings 2025-01-01 2025-12-31 07856868 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 07856868 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 07856868 core:PlantMachinery 2025-01-01 2025-12-31 07856868 countries:AllCountries 2025-01-01 2025-12-31 07856868 2024-12-31 07856868 core:FurnitureFittingsToolsEquipment 2024-12-31 07856868 core:OtherPropertyPlantEquipment 2024-12-31 07856868 2024-01-01 2024-12-31 07856868 2024-12-31 07856868 bus:OrdinaryShareClass1 2024-12-31 07856868 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 07856868 core:FurnitureFittingsToolsEquipment 2024-12-31 07856868 core:OtherPropertyPlantEquipment 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07856868

LEE SCOLDING HAIRDRESSING LTD
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 December 2025

LEE SCOLDING HAIRDRESSING LTD

Contents

Company Information | 1
Accountants' Report | 2
Abridged Balance Sheet | 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

LEE SCOLDING HAIRDRESSING LTD

Company Information

Directors | Mr Lee Robert Scolding Mrs Katy Ann Scolding

Registered office | 161 Warwick Road Solihull Warwickshire B92 7AR

Accountants | DAVID J EVANS LTD Radcliffe House Blenheim Court Warwick Road Solihull B91 2AA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
LEE SCOLDING HAIRDRESSING LTD
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LEE SCOLDING HAIRDRESSING LTD for the year ended 31 December 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of LEE SCOLDING HAIRDRESSING LTD, as a body, in accordance with the terms of our engagement letter dated 16 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of LEE SCOLDING HAIRDRESSING LTD and state those matters that we have agreed to state to the Board of Directors of LEE SCOLDING HAIRDRESSING LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LEE SCOLDING HAIRDRESSING LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that LEE SCOLDING HAIRDRESSING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LEE SCOLDING HAIRDRESSING LTD. You consider that LEE SCOLDING HAIRDRESSING LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of LEE SCOLDING HAIRDRESSING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
DAVID J EVANS LTD
Radcliffe House
Blenheim Court
Warwick Road
Solihull
B91 2AA

20 February 2026

LEE SCOLDING HAIRDRESSING LTD

(Registration number: 07856868)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 6,926 | 12,708
Current assets |  |  |
Cash at bank and in hand |  | 98,074 | 95,582
Creditors: Amounts falling due within one year |  | (37,223) | (40,014)
Net current assets |  | 60,851 | 55,568
Net assets |  | 67,777 | 68,276
Capital and reserves |  |  |
Called up share capital | 6 | 2 | 2
Share premium reserve |  | 67,753 | 67,753
Retained earnings |  | 22 | 521
Shareholders' funds |  | 67,777 | 68,276

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 February 2026 and signed on its behalf by:

......................................... Mr Lee Robert Scolding Director

LEE SCOLDING HAIRDRESSING LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
161 Warwick Road
Solihull
Warwickshire
B92 7AR

These financial statements were authorised for issue by the Board on 20 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Profit and loss transactions in foreign currencies are translated into sterling at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are transalted into sterling at the closing rates at the balance sheet date and the exchange rate differences are included in the profit and loss account.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

LEE SCOLDING HAIRDRESSING LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture and fittings | Straight line basis at 20% per annum
Plant and machinery | Straight line basis at 25% per annum

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight line basis at 10% per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

LEE SCOLDING HAIRDRESSING LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

LEE SCOLDING HAIRDRESSING LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

Cost or valuation
Amortisation
Carrying amount
At 31 December 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 97,270 | 19,723 | 116,993
At 31 December 2025 | 97,270 | 19,723 | 116,993
Depreciation
At 1 January 2025 | 87,920 | 16,365 | 104,285
Charge for the year | 3,283 | 2,499 | 5,782
At 31 December 2025 | 91,203 | 18,864 | 110,067
Carrying amount
At 31 December 2025 | 6,067 | 859 | 6,926
At 31 December 2024 | 9,350 | 3,358 | 12,708

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 2 | 2 | 2 | 2