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Registered number: 12366526
Clippers n Curls Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sawford Bullard
The Old Mill, Blisworth Hill Farm
Stoke Road
Northampton
Northamptonshire
NN7 3DB
Clippers n Curls Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Clippers n Curls Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 12366526

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 8,993 |  | 11,035
|  |  | 8,993 |  | 11,035
CURRENT ASSETS
Stocks | 6 | 3,000 |  | 3,000 |
Debtors | 7 | 3,700 |  | 3,357 |
Cash at bank and in hand |  | 15,452 |  | 16,871 |
|  | 22,152 |  | 23,228 |
Creditors: Amounts Falling Due Within One Year | 8 | (17,702 ) |  | (19,020 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,450 |  | 4,208
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,443 |  | 15,243
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (1,754 )
NET ASSETS |  |  | 13,443 |  | 13,489
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Income Statement |  |  | 13,433 |  | 13,479
SHAREHOLDERS' FUNDS |  |  | 13,443 |  | 13,489

Page 1
Page 2
Clippers n Curls Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the 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.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

A Arab Director
6 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Clippers n Curls Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Clippers n Curls Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12366526 . The registered office is The Old Mill, Blisworth Hill Farm, Stoke Road, Northampton, Northamptonshire, NN7 3DB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and of Value Added Tax.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% straight line
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 33% straight line

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Clippers n Curls Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
2.8. Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 3)
6 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 2,444
Disposals | (2,444 )
As at 31 December 2025 | -
Amortisation
As at 1 January 2025 | 2,444
Disposals | (2,444 )
As at 31 December 2025 | -

...CONTINUED
Page 4
Page 5
Clippers n Curls Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 2,571 | 28,636 | 400 | 31,607
Additions | - | 249 | - | 249
Disposals | - | - | (400 ) | (400 )
As at 31 December 2025 | 2,571 | 28,885 | - | 31,456
Depreciation
As at 1 January 2025 | 2,373 | 17,799 | 400 | 20,572
Provided during the period | 74 | 2,217 | - | 2,291
Disposals | - | - | (400 ) | (400 )
As at 31 December 2025 | 2,447 | 20,016 | - | 22,463
Net Book Value
As at 31 December 2025 | 124 | 8,869 | - | 8,993
As at 1 January 2025 | 198 | 10,837 | - | 11,035

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,000 |  | 3,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,700 |  | 3,357

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 486 |  | 217
Bank loans and overdrafts | 1,754 |  | 2,058
Other creditors | 8,718 |  | 6,693
Taxation and social security | 6,744 |  | 10,052
| 17,702 |  | 19,020

Page 5
Page 6
Clippers n Curls Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,754

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 10,908 |  | 10,908
Later than one year and not later than five years | 43,632 |  | 43,632
Later than five years | 48,177 |  | 59,085
| 102,717 |  | 113,625

Page 6