REGISTERED NUMBER: 04953105 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

COCONUTS HAIR STUDIO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Z L Nurse

A M Nurse

SECRETARY:

Mrs Z L Nurse

REGISTERED OFFICE:

Victoria House

50 Alexandra Street

Southend-on-Sea

Essex

SS1 1BN

REGISTERED NUMBER:

04953105 (England and Wales)

ACCOUNTANTS:

Barnard Mountstephens Childs Limited

Chartered Certified Accountants

Victoria House

50 Alexandra Street

Southend-on-Sea

Essex

SS1 1BN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,150

5,246

4,150

5,246

CURRENT ASSETS

Stocks

2,500

2,500

Cash at bank and in hand

11,134

22,778

13,634

25,278

CREDITORS

Amounts falling due within one year

6

13,354

14,703

NET CURRENT ASSETS

280

10,575

TOTAL ASSETS LESS CURRENT LIABILITIES

4,430

15,821

PROVISIONS FOR LIABILITIES

7

1,000

1,000

NET ASSETS

3,430

14,821

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

3,426

14,817

SHAREHOLDERS' FUNDS

3,430

14,821

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

A M Nurse - Director

1.	STATUTORY INFORMATION

Coconuts Hair Studio Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill has been written off over its useful life of 20 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold property

-

10% on cost

Equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

35,000

AMORTISATION

At 1 January 2025

and 31 December 2025

35,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Leasehold

property

Equipment

Totals

£

£

£

COST

At 1 January 2025

38,738

43,917

82,655

Additions

-

457

457

At 31 December 2025

38,738

44,374

83,112

DEPRECIATION

At 1 January 2025

38,738

38,671

77,409

Charge for year

-

1,553

1,553

At 31 December 2025

38,738

40,224

78,962

NET BOOK VALUE

At 31 December 2025

-

4,150

4,150

At 31 December 2024

-

5,246

5,246

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

1,208

836

Corporation tax

3,450

7,280

Social security and other taxes

2,014

-

VAT

3,552

3,405

Other creditors

610

779

Directors' current accounts

520

403

Accrued expenses

2,000

2,000

13,354

14,703

7.	PROVISIONS FOR LIABILITIES

31/12/25

31/12/24

£

£

Deferred tax

1,000

1,000

Deferred

tax

£

Balance at 1 January 2025

1,000

Balance at 31 December 2025

1,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

£

4

Ordinary

£1

4

4