Company No: 15938148 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	L L Frieda (Appointed 05 September 2024)
	J A H Frieda (Appointed 05 September 2024)
	J J Frieda (Appointed 05 September 2024)
	M T Silverman (Appointed 05 September 2024)

REGISTERED OFFICE	Athene House 86 The Broadway
	Mill Hill
	London
	NW7 3TD
	United Kingdom

COMPANY NUMBER

15938148 (England and Wales)

	Note	31.12.2025
		£
Fixed assets
Tangible assets	3	941
		941
Current assets
Stocks		17,353
Debtors	4	38,424
Cash at bank and in hand		211,436
		267,213
Creditors: amounts falling due within one year	5	( 241,975)
Net current assets		25,238
Total assets less current liabilities		26,179
Net assets		26,179
Capital and reserves
Called-up share capital		100
Profit and loss account		26,079
Total shareholder's funds		26,179

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

Directors' responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of John Frieda Salons Limited (registered number: 15938148) were approved and authorised for issue by the Board of Directors on 03 June 2026. They were signed on its behalf by:

M T Silverman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

John Frieda Salons Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Athene House 86 The Broadway, Mill Hill, London, NW7 3TD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover from services is recognised in the period in which the services are provided. Turnover from goods is recognised at the point the goods are devliered to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life, as follows:

Office equipment

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.

Trade and other debtors

Trade and other debtors are recognised at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and at bank.

Trade and other creditors

Trade and other creditors are recognised at cost.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

2. Employees

	Period from 05.09.2024 to 31.12.2025
	Number
Monthly average number of persons employed by the company during the period	19

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 05 September 2024	0		0
Additions	1,174		1,174
At 31 December 2025	1,174		1,174
Accumulated depreciation
At 05 September 2024	0		0
Charge for the financial period	233		233
At 31 December 2025	233		233
Net book value
At 31 December 2025	941		941

4. Debtors

	31.12.2025
	£
Trade debtors	6,639
Prepayments	30,389
Other debtors	1,396
	38,424

5. Creditors: amounts falling due within one year

	31.12.2025
	£
Trade creditors	33,612
Corporation tax	5,896
Other taxation and social security	88,998
Other creditors	113,469
	241,975