REGISTERED NUMBER: 04912720 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Gaudi Hair Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms A Goudie

S Pike

REGISTERED OFFICE:

7 Lincombe Road

Downend

Bristol

BS16 5UB

REGISTERED NUMBER:

04912720 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

26,329

29,156

26,329

29,156

CURRENT ASSETS

Stocks

13,500

18,650

Debtors

6

1,333

-

Cash at bank and in hand

20,627

19,487

35,460

38,137

CREDITORS

Amounts falling due within one year

7

(59,933

)

(36,956

)

NET CURRENT (LIABILITIES)/ASSETS

(24,473

)

1,181

TOTAL ASSETS LESS CURRENT LIABILITIES

1,856

30,337

PROVISIONS FOR LIABILITIES

(1,611

)

(2,148

)

NET ASSETS

245

28,189

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

243

28,187

SHAREHOLDERS' FUNDS

245

28,189

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 May 2026 and were signed on its behalf by:

S Pike - Director

1.	STATUTORY INFORMATION

Gaudi Hair Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty 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.

Plant and machinery etc

-

25% on reducing balance

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 12 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

60,000

AMORTISATION

At 1 November 2024

and 31 October 2025

60,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

17,848

77,574

3,613

99,035

DEPRECIATION

At 1 November 2024

-

66,627

3,252

69,879

Charge for year

-

2,737

90

2,827

At 31 October 2025

-

69,364

3,342

72,706

NET BOOK VALUE

At 31 October 2025

17,848

8,210

271

26,329

At 31 October 2024

17,848

10,947

361

29,156

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Prepayments and accrued income

1,333

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

-

2,342

Tax

492

1,110

Social security and other taxes

7,017

3,383

VAT

10,907

11,046

Other creditors

8,473

11,352

Pension

1,121

1,333

Directors' current accounts

30,648

5,190

Accruals and deferred income

1,275

1,200

59,933

36,956

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 November 2024

28,187

Deficit for the year

(944

)

Dividends

(27,000

)

At 31 October 2025

243

10.	ULTIMATE CONTROLLING PARTY

The company was controlled by the Directors by virtue of their shareholding.