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Registered Number: 09698599
England and Wales
L'HOMME GENTLEMAN'S GROOMING LOUNGE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

L'Homme Gentleman's Grooming Lounge Limited Contents Page For the year ended 31 July 2025
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

L'Homme Gentleman's Grooming Lounge Limited Company Information For the year ended 31 July 2025
Directors | Mr Andreas Marios Ioannou Mrs Eleni Ioannou
Registered Number | 09698599
Registered Office | 19 Allandale Road Stoneygate Leicester LE2 2DA
Accountants | Marneros Marcus & Co Limited First Floor Hagley Court 40 Vicarage Road Edgbaston Birmingham B153EZ
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Registered Number: 09698599 L'Homme Gentleman's Grooming Lounge Limited Balance Sheet As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 48,006 |  | 51,441
|  | 48,006 |  | 51,441
Current assets |  |  |
Stocks | 4 | 1,500 |  | 2,380
Debtors | 5 | 2,850 |  | 2,850
Cash at bank and in hand |  | 11,192 |  | 9,963
|  | 15,542 |  | 15,193
Creditors: amount falling due within one year | 6 | (39,963) |  | (38,507)
Net current assets |  | (24,421) |  | (23,314)
Total assets less current liabilities |  | 23,585 |  | 28,127
Creditors: amount falling due after more than one year | 7 | (8,668) |  | (18,869)
Net assets |  | 14,917 |  | 9,258
Capital and reserves |  |  |
Called up share capital |  | 4 |  | 4
Profit and loss account |  | 14,913 |  | 9,254
Shareholders' funds |  | 14,917 |  | 9,258
For the year ended 31 July 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 16 March 2026 and were signed on its behalf by:
------------------------------- Mrs Eleni Ioannou Director
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L'Homme Gentleman's Grooming Lounge Limited Notes to the Financial Statements For the year ended 31 July 2025
General Information L'Homme Gentleman's Grooming Lounge Limited is a private company, limited by shares, registered in England and Wales, registration number 09698599, registration address 19 Allandale Road, Stoneygate, Leicester, LE2 2DA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Website cost Planning and operating costs for the company's website are charged to the profit and loss account as incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 10% Reducing Balance
Fixtures and Fittings | 10% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 6).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Land and Buildings |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 10,309 |  | 58,341 |  | 17,080 |  | 85,730
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 10,309 |  | 58,341 |  | 17,080 |  | 85,730
Depreciation
At 01 August 2024 | 3,911 |  | 30,378 |  | - |  | 34,289
Charge for year | 639 |  | 2,796 |  | - |  | 3,435
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | 4,550 |  | 33,174 |  | - |  | 37,724
Net book values
Closing balance as at 31 July 2025 | 5,759 |  | 25,167 |  | 17,080 |  | 48,006
Opening balance as at 01 August 2024 | 6,398 |  | 27,963 |  | 17,080 |  | 51,441
The net book value of Land and Buildings includes £ 17,080 (2024 £17,080) in respect of assets leased under finance leases or hire purchase contracts.
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Finished Goods | - |  | 2,380
Stocks | 1,500 |  | -
| 1,500 |  | 2,380
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 2,850 |  | 2,850
| 2,850 |  | 2,850
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 3,305 |  | 10,996
Corporation Tax | 2,368 |  | 599
PAYE & Social Security | 8,468 |  | 9,024
Accrued Expenses | - |  | 250
Other Creditors | - |  | 756
Directors' Current Accounts | 7,889 |  | 5,089
VAT | 17,933 |  | 11,793
| 39,963 |  | 38,507
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 8,668 |  | 18,869
| 8,668 |  | 18,869
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