Goldsworthy's Hairdressing Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06336243

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		21,982		24,553

			21,982		24,553
CURRENT ASSETS
Stocks	6	10,060		10,313
Debtors	7	53,779		9,612
Cash at bank and in hand		313,350		304,301

		377,189		324,226
Creditors: Amounts Falling Due Within One Year	8	(164,098 )		(184,806 )

NET CURRENT ASSETS (LIABILITIES)			213,091		139,420

TOTAL ASSETS LESS CURRENT LIABILITIES			235,073		163,973

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,036 )		(5,563 )

NET ASSETS			229,037		158,410

CAPITAL AND RESERVES
Called up share capital	9		100		62
Capital redemption reserve			20		20
Profit and Loss Account			228,917		158,328

SHAREHOLDERS' FUNDS			229,037		158,410

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Goldsworthy's Hairdressing Limited

Balance Sheet (continued)

As At 31 August 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mrs Tracy Goldsworthy

Director

29/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Goldsworthy's Hairdressing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06336243 . The registered office is 1 Catherine Street, Swindon, Wiltshire, SN1 5RN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of ten years.

2.4. 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:

Leasehold	25% reducing balance
Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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 years 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Goldsworthy's Hairdressing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 8)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	390,000

As at 31 August 2025	390,000

Amortisation
As at 1 September 2024	390,000

As at 31 August 2025	390,000

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 September 2024	21,705	5,591	86,107	113,403
Additions	-	-	5,299	5,299

As at 31 August 2025	21,705	5,591	91,406	118,702

Depreciation
As at 1 September 2024	19,192	1,676	67,982	88,850
Provided during the period	626	1,397	5,847	7,870

As at 31 August 2025	19,818	3,073	73,829	96,720

Net Book Value
As at 31 August 2025	1,887	2,518	17,577	21,982

As at 1 September 2024	2,513	3,915	18,125	24,553

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Goldsworthy's Hairdressing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Stocks

	2025	2024
	£	£
Stock	10,060	10,313

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	52,878	4,387
Other debtors	901	5,225

	53,779	9,612

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,130	12,119
Other creditors	67,662	100,824
Taxation and social security	87,306	71,863

	164,098	184,806

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	62

During the year a bonus issue of 18 ordinary A shares and 20 ordinary B shares took place.

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	37,020	37,020
Later than one year and not later than five years	185,100	185,100
Later than five years	-	37,020

	222,120	259,140

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