Poppy's Beauty Salon Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07742926

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		657		556

			657		556
CURRENT ASSETS
Stocks	5	1,500		1,200
Debtors	6	821		575
Cash at bank and in hand		4,820		16,131

		7,141		17,906
Creditors: Amounts Falling Due Within One Year	7	(7,073 )		(7,673 )

NET CURRENT ASSETS (LIABILITIES)			68		10,233

TOTAL ASSETS LESS CURRENT LIABILITIES			725		10,789

NET ASSETS			725		10,789

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			625		10,689

SHAREHOLDERS' FUNDS			725		10,789

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Poppy's Beauty Salon Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 directors acknowledge their 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 Profit and Loss Account.

On behalf of the board

Mrs L L Harrison Director	Ms M M Baker Director	Mrs S M Maddox Director
24 April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Poppy's Beauty Salon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07742926 . The registered office is 2 Devon Court, Bideford Way, Cannock, WS11 1NP.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from salon services are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributeable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery	- 20% on reducing balance
Fixtures & Fittings	- 20% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

2.5. 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.

2.6. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Poppy's Beauty Salon Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 November 2024	1,566	1,009	2,575
Additions	-	266	266

As at 31 October 2025	1,566	1,275	2,841

Depreciation
As at 1 November 2024	1,209	810	2,019
Provided during the period	72	93	165

As at 31 October 2025	1,281	903	2,184

Net Book Value
As at 31 October 2025	285	372	657

As at 1 November 2024	357	199	556

5. Stocks

	2025	2024
	£	£
Stock	1,500	1,200

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	821	575

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	3,556	4,532
Accruals and deferred income	2,496	2,120
Directors' loan accounts	1,021	1,021

	7,073	7,673

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

9. Financial commitments

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £Nil. (2024: £3,000)

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