Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04073398 S E Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04073398 2024-09-30 04073398 2025-09-30 04073398 2024-10-01 2025-09-30 04073398 frs-core:CurrentFinancialInstruments 2025-09-30 04073398 frs-core:PlantMachinery 2025-09-30 04073398 frs-core:PlantMachinery 2024-10-01 2025-09-30 04073398 frs-core:PlantMachinery 2024-09-30 04073398 frs-core:ShareCapital 2025-09-30 04073398 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04073398 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04073398 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04073398 frs-bus:SmallEntities 2024-10-01 2025-09-30 04073398 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04073398 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04073398 frs-bus:Director1 2024-10-01 2025-09-30 04073398 frs-countries:EnglandWales 2024-10-01 2025-09-30 04073398 2023-09-30 04073398 2024-09-30 04073398 2023-10-01 2024-09-30 04073398 frs-core:CurrentFinancialInstruments 2024-09-30 04073398 frs-core:ShareCapital 2024-09-30 04073398 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04073398
Hair Directors and Beauty Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Hair Directors and Beauty Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Hair Directors and Beauty Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04073398

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 567 |  | 958
|  |  | 567 |  | 958
CURRENT ASSETS
Stocks | 5 | 200 |  | 300 |
Debtors | 6 | 2,493 |  | 2,614 |
Cash at bank and in hand |  | 7,738 |  | 24,396 |
|  | 10,431 |  | 27,310 |
Creditors: Amounts Falling Due Within One Year | 7 | (10,731 ) |  | (27,739 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (300 ) |  | (429 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 267 |  | 529
NET ASSETS |  |  | 267 |  | 529
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 266 |  | 528
SHAREHOLDERS' FUNDS |  |  | 267 |  | 529

Page 1
Page 2
Hair Directors and Beauty Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

S E Jones Director
3 June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Hair Directors and Beauty Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Hair Directors and Beauty Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04073398 . The registered office is 45 City Road, Chester, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of hairdressing services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on cost

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Hair Directors and Beauty Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 1,868
Additions | 101
Disposals | (609 )
As at 30 September 2025 | 1,360
Depreciation
As at 1 October 2024 | 910
Provided during the period | 340
Disposals | (457 )
As at 30 September 2025 | 793
Net Book Value
As at 30 September 2025 | 567
As at 1 October 2024 | 958

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 200 |  | 300

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,493 |  | 2,614

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 8,824 |  | 26,133
Taxation and social security | 1,907 |  | 1,606
| 10,731 |  | 27,739

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
The director made an interest free loan available to the company of £7,143 (2024 - £24,413) which is repayable on demand.
Page 4