Broad St. Hair Co. Ltd Accounts






	Broad St. Hair Co. Ltd
	Company No. 04266716

	Information for Filing with The Registrar
	30 September 2025

The Directors present their report and the accounts for the year ended 30 September 2025.

Principal activities

The principal activity of the company during the year under review was Hairdressers.


Directors

The Directors who served at any time during the year were as follows:

W.Hill
T.Taylor




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

W.Hill
Director
05 May 2026

at	30 September 2025
Company No.		04266716	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		5	-	-
	Tangible assets		6	9,043	11,304
				9,043	11,304
Current assets
	Stocks		7	15,000	18,000
	Debtors		8	3,384	3,384
	Investments		9	-	-
	Cash at bank and in hand			45,240	74,415
				63,624	95,799
Creditors: Amount falling due within one year			9	(39,524)	(85,099)
Net current assets				24,100	10,700
Total assets less current liabilities				33,143	22,004
Creditors: Amounts falling due after more than one year			10	(19,612)	(31,224)
Provisions for liabilities
	Deferred taxation			(1,718)	(2,147)
Net assets/(liabilities)				11,813	(11,367)

Capital and reserves
	Called up share capital			1,000	1,000
	Profit and loss account			10,813	(12,367)

Total equity				11,813	(11,367)


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 05 May 2026 and signed on its behalf by:
W.Hill
Director
05 May 2026

for the year ended 30 September 2025

1

General information

Broad St. Hair Co. Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 04266716

Its registered office is:

4 Broad Street

Congresbury

North Somerset

BS49 5DG

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Freehold buildings

% Over 50 years

Plant and machinery

% Over 5 Years

Furniture, fittings and equipment

% Over 5 Years

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
		2025	2024
		Number	Number
	The average monthly number of employees (including directors) during the year was:	18	21

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax	5,867	210
		Charge for prior periods	5,867	210
		Total corporation tax
		Origination and reversal of timing differences	(429)	(538)
		Total deferred tax	(429)	(538)

		Tax on profit on ordinary activities	5,438	(328)

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		5438	£	£
		Profit on ordinary activities before tax	28,618	13,314


		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	(429)	(538)
		Adjustments to charge in respect of prior periods	5,867	210
		Tax on profit on ordinary activities	5,438	(328)

5	Intangible fixed assets
			Goodwill	Patents and trade-marks	Development costs	Other	Total
			£	£	£	£	£
		Cost
		At 1 October 2024	15,000	-	-	-	15,000
		At 30 September 2025	15,000	-	-	-	15,000
		Amortisation and impairment
		At 1 October 2024	15,000	-	-	-	15,000
		At 30 September 2025	15,000	-	-	-	15,000
		Net book values

		Goodwill

6	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 October 2024	-	142,635	-	-	142,635
		At 30 September 2025	-	142,635	-	-	142,635
		Depreciation
		At 1 October 2024	-	131,331	-	-	131,331
		Charge for the year	-	2,261	-	-	2,261
		At 30 September 2025	-	133,592	-	-	133,592
		Net book values
		At 30 September 2025	-	9,043	-	-	9,043
		At 30 September 2024	-	11,304	-	-	11,304

7	Stocks
			2025	2024
			£	£
		Raw materials and consumables	15,000	18,000
			15,000	18,000

8	Debtors
			2025	2024
			£	£
		Other debtors	3,384	3,384
			3,384	3,384

9	Creditors:
		amounts falling due within one year
			2025	2024
			£	£
		Bank loans and overdrafts	16,965	44,482
		Trade creditors	4,342	15,042
		Taxes and social security	36,006	47,515
		Loans from directors	(19,014)	(24,421)
		Other creditors	1,226	2,481
		Accruals and deferred income	(1)	-
			39,524	85,099

10	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£
		Bank loans and overdrafts	19,612	31,224
			19,612	31,224

11

Share Capital

Allotted, called up and fully paid Ordinary Shares (Class A) * 1,000 Ordinary shares of £1 each