REGISTERED NUMBER: 09616136 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

ANDERSON'S HAIR CARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

SR Anderson

SJ Anderson

REGISTERED OFFICE:

46 Tannery Drift

Royston

Hertfordshire

SG8 5DE

REGISTERED NUMBER:

09616136 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

74,000

74,000

CURRENT ASSETS

Debtors

6

16,554

2,456

Cash and cash equivalents

1,105

42

17,659

2,498

CREDITORS

Amounts falling due within one year

7

(84,160

)

(71,436

)

NET CURRENT LIABILITIES

(66,501

)

(68,938

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,499

5,062

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

7,497

5,060

SHAREHOLDERS' FUNDS

7,499

5,062

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

SR Anderson - Director

1.	STATUTORY INFORMATION

Anderson's Hair Care Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents amounts receivable from the rental of salon chairs to self-employed stylists, excluding VAT. Income is recognised on a straight-line basis over the period to which the rental relates, as the service is provided.

Tangible fixed assets

Freehold land and buildings are stated at cost less accumulated depreciation and accumulated impairment losses.

Cost includes purchase price and any directly attributable costs necessary to bring the asset to the location and condition required for its intended use.

Freehold land is not depreciated as it is considered to have an indefinite useful life.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 June 2024

and 31 May 2025

74,000

NET BOOK VALUE

At 31 May 2025

74,000

At 31 May 2024

74,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

16,554

2,456

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,313

40,098

Taxation and social security

16,763

1,130

Other creditors

43,084

30,208

84,160

71,436

The bank loans relate to two seperate loans, one of which is in relation to the Bounceback Loan issued during COVID. Both loans are unsecured.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.	OTHER FINANCIAL COMMITMENTS

In 2023, the company entered into a rental lease agreement for a total amount of £50,000. The length of the lease is five years.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

2025

2024

£

£

SR Anderson

Balance outstanding at start of year

-

-

Amounts advanced

8,276

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,276

-

SJ Anderson

Balance outstanding at start of year

-

-

Amounts advanced

8,276

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,276

-

As at the balance sheet date the directors owed the company £8,276 each (2024: Nil). The amount bears no S455 tax, is repayable within 9 months of the year end and is included within debtors due in less than one year.

11.	RELATED PARTY DISCLOSURES

As at the balance sheet date the company owed £42,084 (2024: £29,607) to Anderson's Hair Ltd, which is also under control of the director. This amount bears no interest and there is no agreed repayable date.