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Company registration number:
04706497
S Bevan Hairdressing Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2026
Proud Goulbourn Accountants Limited
Chartered Accountants
Office 16, Hamilton Davies House, 117c Liverpool Road, Cadishead, Manchester, M44 5BG, United Kingdom
S Bevan Hairdressing Limited
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of S Bevan Hairdressing Limited
Year ended
31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
S Bevan Hairdressing Limited
for the year ended
31 March 2026
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
S Bevan Hairdressing Limited
, as a body. Our work has been undertaken solely to prepare for your approval the
financial statements
of
S Bevan Hairdressing Limited
and state those matters that we have agreed to state to the Board of Directors of
S Bevan Hairdressing Limited
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
S Bevan Hairdressing Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
S Bevan Hairdressing Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and loss of
S Bevan Hairdressing Limited
. You consider that
S Bevan Hairdressing Limited
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of S Bevan Hairdressing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Proud Goulbourn Accountants Limited
Chartered Accountants
Office 16, Hamilton Davies House
117c Liverpool Road
Cadishead
Manchester
M44 5BG
United Kingdom
Date:
17 July 2026
S Bevan Hairdressing Limited
Statement of Financial Position
31 March 2026

|  | 2026 | 2025
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 16,250 |  | 17,500 |
Tangible assets | 6 | 2,290 |  | 2,890 |
|  | 18,540 |  | 20,390 |
Current assets |  |  |  |  |
Stocks |  | 500 |  | 500 |
Debtors | 7 | 17,114 |  | 5,876 |
Cash at bank and in hand |  | 1,164 |  | 1,607 |
|  | 18,778 |  | 7,983 |
Creditors: amounts falling due within one year | 8 | (17,645 | ) | (4,444 | )
Net current assets |  | 1,133 |  | 3,539 |
Total assets less current liabilities |  | 19,673 |  | 23,929 |
Provisions for liabilities |  | (2,500 | ) | (2,500 | )
Net assets |  | 17,173 |  | 21,429 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 404 |  | 404 |
Profit and loss account |  | 16,769 |  | 21,025 |
Shareholders funds |  | 17,173 |  | 21,429 |

For the year ending
31 March 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
17 July 2026
, and are signed on behalf of the board by:

S Charlton
Director

Company registration number:
04706497
S Bevan Hairdressing Limited
Notes to the Financial Statements
Year ended
31 March 2026

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
30 Ollerton Close
,
Grappenhall
,
Warrington
,
WA4 2UD
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

## Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Goodwill

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses.

## Tangible assets

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 10% straight line

## Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For impairment testing of goodwill, the goodwill acquired is a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

## Operating leases

Lease payments are recognised as an expense over the least term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight line basis.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2025: nil).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 April 2025 and 31 March 2026 | 25,000 |
Amortisation |  |
At 1 April 2025 | 7,500 |
Charge | 1,250 |
At 31 March 2026 | 8,750 |
Carrying amount |  |
At 31 March 2026 | 16,250 |
At 31 March 2025 | 17,500 |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 April 2025 and 31 March 2026 | 5,996 |
Depreciation |  |
At 1 April 2025 | 3,106 |
Charge | 600 |
At 31 March 2026 | 3,706 |
Carrying amount |  |
At 31 March 2026 | 2,290 |
At 31 March 2025 | 2,890 |

## 7 Debtors

| 2026 | 2025
--- | --- | ---
| £ | £
Trade debtors | - |  | 229 |
Other debtors | 17,114 |  | 5,647 |
| 17,114 |  | 5,876 |

## 8 Creditors: amounts falling due within one year

| 2026 | 2025
--- | --- | ---
| £ | £
Taxation and social security | (600 | ) | 3,524 |
Other creditors | 18,245 |  | 920 |
| 17,645 |  | 4,444 |

## 9 Directors' advances, credit and guarantees

There was a loan owing by Mrs C Charlton of £16825 which was repaid within 9 months