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
Registered Number
SO306155 (Scotland)
Registered Office
1 Pennant Court
Irvine
KA11 2GF
Accountants
Nairn Ltd
29 St Andrews Park
Troon
Ayrshire
KA10 7GQ
The Bowden Hair LLP
Statement of financial position
as at 31 March 2026
Tangible assets
5,388
2,375
Creditors: amounts falling due within one year
(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
(1,753)
(754)
Net (liabilities)/assets attributable to members
(8,532)
2,121
Loans and other debts due to members
(23,507)
(7,516)
Other reserves
14,975
9,637
Loans and other debts due to members
(23,507)
(7,516)
Members' other interests
14,975
9,637
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
The Bowden Hair LLP
Notes to the Accounts
for the year ended 31 March 2026
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.
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
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
5
Creditors: amounts falling due within one year
2026
2025
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
-
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).