1 July 2024 false No description of principal activity Taxfiler 2024.6 SC770565 business:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC770565 2024-06-30 SC770565 2024-07-01 2025-06-30 SC770565 business:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC770565 business:FilletedAccounts 2024-07-01 2025-06-30 SC770565 2025-06-30 SC770565 business:Director1 2024-07-01 2025-06-30 SC770565 business:RegisteredOffice 2024-07-01 2025-06-30 SC770565 2024-06-30 SC770565 core:WithinOneYear 2025-06-30 SC770565 core:WithinOneYear 2024-06-30 SC770565 core:AfterOneYear 2025-06-30 SC770565 core:AfterOneYear 2024-06-30 SC770565 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 SC770565 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 SC770565 core:PreviouslyStatedAmount 2025-06-30 SC770565 core:PreviouslyStatedAmount 2024-06-30 SC770565 business:SmallEntities 2024-07-01 2025-06-30 SC770565 countries:Scotland 2024-07-01 2025-06-30 SC770565 core:FurnitureFittings 2024-07-01 2025-06-30 SC770565 core:PlantMachinery 2024-06-30 SC770565 core:PlantMachinery 2025-06-30 SC770565 core:PlantMachinery 2024-07-01 2025-06-30 SC770565 2023-05-24 2024-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC770565 (Scotland)
Loen Hair Limited Unaudited accounts for the year ended 30 June 2025
Loen Hair Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Loen Hair Limited Company Information for the year ended 30 June 2025
Director
Emma Loen
Company Number
SC770565 (Scotland)
Registered Office
13 Heath Avenue Kirkintilloch Glasgow G66 4LG United Kingdom
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Loen Hair Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
80,555
94,773
Current assets
Inventories
1,948
2,000
Debtors
5
47,229
22,094
Cash at bank and in hand
8,755
10,524
57,932
34,618
Creditors: amounts falling due within one year
6
(19,378)
(3,419)
Net current assets
38,554
31,199
Total assets less current liabilities
119,109
125,972
Creditors: amounts falling due after more than one year
7
(40,026)
(51,356)
Net assets
79,083
74,616
Capital and reserves
Profit and loss account
79,083
74,616
Shareholders' funds
79,083
74,616
For the year ending 30 June 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 March 2026 and were signed on its behalf by
Emma Loen Director Company Registration No. SC770565
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Loen Hair Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Loen Hair Limited is a private company, limited by shares, registered in Scotland, registration number SC770565. The registered office is 13 Heath Avenue, Kirkintilloch, Glasgow, G66 4LG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
94,772.34
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
104,925
At 30 June 2025
104,925
Depreciation
At 1 July 2024
10,152
Charge for the year
14,218
At 30 June 2025
24,370
Net book value
At 30 June 2025
80,555
At 30 June 2024
94,773
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Loen Hair Limited Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
29,425
-
Other debtors
6,552
22,094
35,977
22,094
Amounts falling due after more than one year
Trade debtors
11,252
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7,103
-
VAT
12,275
-
Other creditors
-
3,419
19,378
3,419
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
38,000
49,478
Taxes and social security
2,026
1,878
40,026
51,356
8
Average number of employees
During the year the average number of employees was 7 (2024: 0).
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