Registration number: 09740230

The Little Hair Boutique Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

The Little Hair Boutique Ltd

Company Information

Director

Mrs Julie Jeanette Yates

Registered office

160 Uttoxeter Road Blythe Bridge Stoke-On-Trent Staffordshire England ST11 9HQ

Accountants

Alextra Group Limited Chartered Accountants7-9 Macon Court Crewe Cheshire CW1 6EA

The Little Hair Boutique Ltd

(Registration number: 09740230)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	2,335
Tangible assets	5	21,012	23,322
		21,012	25,657
Current assets
Stocks	6	5,250	5,000
Debtors		172	172
Cash at bank and in hand		1,101	8,958
		6,523	14,130
Creditors: Amounts falling due within one year	7	(87,775)	(92,107)
Net current liabilities		(81,252)	(77,977)
Total assets less current liabilities		(60,240)	(52,320)
Creditors: Amounts falling due after more than one year	7	-	(2,250)
Provisions for liabilities		-	(66)
Net liabilities		(60,240)	(54,636)
Capital and reserves
Called up share capital		140	140
Retained earnings		(60,380)	(54,776)
Shareholders' deficit		(60,240)	(54,636)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 May 2026
 

The Little Hair Boutique Ltd

(Registration number: 09740230)
Balance Sheet as at 31 August 2025

......................................... Mrs Julie Jeanette Yates Director

The Little Hair Boutique Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
160 Uttoxeter Road
Blythe Bridge
Stoke-On-Trent
Staffordshire
ST11 9HQ
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

The company meets its day to day working capital requirements through funds provided by the director. The director consider that these facilities will continue to be made available to the company. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result if the going concern basis were not appropriate.

The Little Hair Boutique Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operated and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	20% reducing balance
Leasehold buildings	10% reducing balance

The Little Hair Boutique Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Straight line over 6 years.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

The Little Hair Boutique Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 3).

The Little Hair Boutique Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2024	35,000	35,000
At 31 August 2025	35,000	35,000
Amortisation
At 1 September 2024	32,665	32,665
Amortisation charge	2,335	2,335
At 31 August 2025	35,000	35,000
Carrying amount
At 31 August 2025	-	-
At 31 August 2024	2,335	2,335

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	25,823	12,313	38,136
Additions	-	329	329
At 31 August 2025	25,823	12,642	38,465
Depreciation
At 1 September 2024	4,906	9,908	14,814
Charge for the year	2,092	547	2,639
At 31 August 2025	6,998	10,455	17,453
Carrying amount
At 31 August 2025	18,825	2,187	21,012
At 31 August 2024	20,917	2,405	23,322

Included within the net book value of land and buildings above is £18,825 (2024 - £20,917) in respect of long leasehold land and buildings.
 

The Little Hair Boutique Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Stocks

	2025 £	2024 £
Other inventories	5,250	5,000

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		2,250	3,000
Trade creditors		2,287	2,232
Taxation and social security		3,371	2,005
Other creditors		79,867	84,870
		87,775	92,107

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		-	2,250