1 April 2025 false No description of principal activity Taxfiler 2024.6 SO306155 business:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 SO306155 2025-03-31 SO306155 2025-04-01 2026-03-31 SO306155 business:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SO306155 business:FilletedAccounts 2025-04-01 2026-03-31 SO306155 2026-03-31 SO306155 business:PartnerLLP1 2025-04-01 2026-03-31 SO306155 business:PartnerLLP2 2025-04-01 2026-03-31 SO306155 business:RegisteredOffice 2025-04-01 2026-03-31 SO306155 2025-03-31 SO306155 core:WithinOneYear 2026-03-31 SO306155 core:WithinOneYear 2025-03-31 SO306155 core:AfterOneYear 2026-03-31 SO306155 core:AfterOneYear 2025-03-31 SO306155 core:RetainedEarningsAccumulatedLosses 2026-03-31 SO306155 core:RetainedEarningsAccumulatedLosses 2025-03-31 SO306155 business:SmallEntities 2025-04-01 2026-03-31 SO306155 core:FurnitureFittings 2025-04-01 2026-03-31 SO306155 countries:Scotland 2025-04-01 2026-03-31 SO306155 core:FurnitureFittings 2025-03-31 SO306155 core:FurnitureFittings 2026-03-31 SO306155 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered No. SO306155 (Scotland)
The Bowden Hair LLP Unaudited accounts for the year ended 31 March 2026
The Bowden Hair LLP LLP Information for the year ended 31 March 2026
Designated members
Lynne Bowden
William Bowden
Registered Number
SO306155 (Scotland)
Registered Office
1 Pennant Court Irvine KA11 2GF
Accountants
Nairn Ltd 29 St Andrews Park Troon Ayrshire KA10 7GQ
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The Bowden Hair LLP Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
3
5,388
2,375
Current assets
Inventories
4
500
500
Creditors: amounts falling due within one year
5
(12,667)
-
Net current (liabilities)/assets
(12,167)
500
Total assets less current liabilities
(6,779)
2,875
Creditors: amounts falling due after more than one year
6
(1,753)
(754)
Net (liabilities)/assets attributable to members
(8,532)
2,121
Represented by:
Loans and other debts due to members
7
(23,507)
(7,516)
Members' other interests
Other reserves
14,975
9,637
(8,532)
2,121
Total members' interests
Loans and other debts due to members
(23,507)
(7,516)
Members' other interests
14,975
9,637
(8,532)
2,121
For the year ending 31 March 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 16 July 2026.
William Bowden Designated member Limited Liability Partnership Registration No. SO306155
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The Bowden Hair LLP Notes to the Accounts for the year ended 31 March 2026
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
2
Statutory information
The Bowden Hair LLP is a limited liability partnership, incorporated in Scotland, registration number SO306155. Its registered office is 1 Pennant Court, Irvine, KA11 2GF.
3
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 April 2025
4,750
Additions
6,300
At 31 March 2026
11,050
Depreciation
At 1 April 2025
2,375
Charge for the year
3,287
At 31 March 2026
5,662
Net book value
At 31 March 2026
5,388
At 31 March 2025
2,375
4
Inventories
2026
2025
£
£
Finished goods
500
500
500
500
5
Creditors: amounts falling due within one year
2026
2025
£
£
Deferred income
12,667
-
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The Bowden Hair LLP Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Taxes and social security
683
-
Accruals
1,070
754
1,753
754
7
Loans and other debts due to members
2026
2025
£
£
Amounts due to members in respect of profits
(23,507)
(7,516)
Amounts falling due within one year
(23,507)
(7,516)
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the year the average number of employees was 1 (2025: 0).
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