Company registration number 12202410 (England and Wales)
FARJO HAIR LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
FARJO HAIR LIMITED
COMPANY INFORMATION
Directors
Dr N Farjo
Dr B Farjo
J Farjo
A Farjo
Company number
12202410
Registered office
70 Quay Street
Manchester
M3 3EJ
Accountants
M J Goldman (Chartered Accountants)
Hollinwood Business Centre
Albert Street
Oldham
Lancashire
OL8 3QL
FARJO HAIR LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
FARJO HAIR LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,279
8,797
Current assets
Debtors
4
103,831
111,209
Cash at bank and in hand
70,483
10,474
174,314
121,683
Creditors: amounts falling due within one year
5
(54,576)
(7,383)
Net current assets
119,738
114,300
Total assets less current liabilities
125,017
123,097
Provisions for liabilities
(1,320)
(2,199)
Net assets
123,697
120,898
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
123,597
120,798
Total equity
123,697
120,898

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

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 April 2026 and are signed on its behalf by:
Dr B Farjo
Director
Company registration number 12202410 (England and Wales)
FARJO HAIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Farjo Hair Limited is a private company limited by shares incorporated in England and Wales. The registered office is 70 Quay Street, Manchester, England, M3 3EJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services

provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair

value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from surgery is recognised at the date of the surgery, less an appropriate deferral of income in relation to post operative therapy. Cash flows received in advance of surgery are deferred until the date of surgery.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include debtors and cash, together with basic financial liabilities, including creditors, are initially recognised at transaction cost and not amortised as they are either receivable or payable within one year.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

FARJO HAIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
FARJO HAIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024 and 31 August 2025
10,556
Depreciation and impairment
At 1 September 2024
1,759
Depreciation charged in the year
3,518
At 31 August 2025
5,277
Carrying amount
At 31 August 2025
5,279
At 31 August 2024
8,797
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
103,831
111,209
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
13,009
3,130
Taxation and social security
18,479
4,253
Other creditors
23,088
-
0
54,576
7,383
FARJO HAIR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
-
0
1,871
2025-08-31 2024-09-01 false false false 22 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Dr N Farjo Dr B Farjo J Farjo A Farjo 12202410 2024-09-01 2025-08-31 12202410 bus:Director1 2024-09-01 2025-08-31 12202410 bus:Director2 2024-09-01 2025-08-31 12202410 bus:Director3 2024-09-01 2025-08-31 12202410 bus:Director4 2024-09-01 2025-08-31 12202410 2025-08-31 12202410 2024-08-31 12202410 core:OtherPropertyPlantEquipment 2025-08-31 12202410 core:OtherPropertyPlantEquipment 2024-08-31 12202410 core:WithinOneYear 2025-08-31 12202410 core:WithinOneYear 2024-08-31 12202410 core:CurrentFinancialInstruments 2025-08-31 12202410 core:CurrentFinancialInstruments 2024-08-31 12202410 core:ShareCapital 2025-08-31 12202410 core:ShareCapital 2024-08-31 12202410 core:RetainedEarningsAccumulatedLosses 2025-08-31 12202410 core:RetainedEarningsAccumulatedLosses 2024-08-31 12202410 core:ShareCapitalOrdinaryShareClass1 2025-08-31 12202410 core:ShareCapitalOrdinaryShareClass1 2024-08-31 12202410 core:PlantMachinery 2024-09-01 2025-08-31 12202410 2023-09-01 2024-08-31 12202410 core:OtherPropertyPlantEquipment 2024-08-31 12202410 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 12202410 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 12202410 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 12202410 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 12202410 bus:OrdinaryShareClass1 2025-08-31 12202410 bus:OrdinaryShareClass1 2024-08-31 12202410 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12202410 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12202410 bus:FRS102 2024-09-01 2025-08-31 12202410 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12202410 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP