REGISTERED NUMBER: 08528458 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st May 2025

for

THE HAIR CLUB ESHER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs D L Berry

REGISTERED OFFICE:

SPACES

1 Chalfont Park

Gerrards Cross

Buckinghamshire

SL9 0BG

REGISTERED NUMBER:

08528458 (England and Wales)

ACCOUNTANTS:

Jacquards

SPACES

1 Chalfont Park

Gerrards Cross

Buckinghamshire

SL9 0BG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

779

1,303

779

1,303

CURRENT ASSETS

Stocks

2,425

2,425

Debtors

6

24,489

26,743

Cash at bank and in hand

15,910

40,631

42,824

69,799

CREDITORS

Amounts falling due within one year

7

33,497

42,111

NET CURRENT ASSETS

9,327

27,688

TOTAL ASSETS LESS CURRENT LIABILITIES

10,106

28,991

CREDITORS

Amounts falling due after more than one year

8

(23,437

)

(29,011

)

PROVISIONS FOR LIABILITIES

(252

)

(252

)

NET LIABILITIES

(13,583

)

(272

)

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

(13,783

)

(472

)

SHAREHOLDERS' FUNDS

(13,583

)

(272

)

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

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

The director acknowledges her 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 director and authorised for issue on 28th April 2026 and were signed by:

Mrs D L Berry - Director

1.	STATUTORY INFORMATION

The Hair Club Esher 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.

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 represents amounts receivable for goods and services, net of value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five 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.

Fixtures, fittings and equipment 10% to 25% straight line

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.

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.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st June 2024

and 31st May 2025

51,799

AMORTISATION

At 1st June 2024

and 31st May 2025

51,799

NET BOOK VALUE

At 31st May 2025

-

At 31st May 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st June 2024

and 31st May 2025

20,850

DEPRECIATION

At 1st June 2024

19,547

Charge for year

524

At 31st May 2025

20,071

NET BOOK VALUE

At 31st May 2025

779

At 31st May 2024

1,303

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

2,494

3,587

Other debtors

17,995

19,156

20,489

22,743

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

4,000

4,000

Aggregate amounts

24,489

26,743

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,518

5,337

Trade creditors

1,054

2,364

Taxation and social security

24,176

29,813

Other creditors

2,749

4,597

33,497

42,111

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,437

29,011

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

6,075

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

1.00

100

100

100

Ordinary B

1.00

100

100

200

200

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Mrs D L Berry

Balance outstanding at start of year

-

954

Amounts advanced

944

-

Amounts repaid

-

(954

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

944

-

Loans to director have no specific terms attaching.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Berry who is the sole director and beneficial owner of the entire issued share capital.