Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09832522 Ms H Watts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09832522 2024-10-31 09832522 2025-10-31 09832522 2024-11-01 2025-10-31 09832522 frs-core:CurrentFinancialInstruments 2025-10-31 09832522 frs-core:Non-currentFinancialInstruments 2025-10-31 09832522 frs-core:FurnitureFittings 2025-10-31 09832522 frs-core:FurnitureFittings 2024-11-01 2025-10-31 09832522 frs-core:FurnitureFittings 2024-10-31 09832522 frs-core:NetGoodwill 2025-10-31 09832522 frs-core:NetGoodwill 2024-11-01 2025-10-31 09832522 frs-core:NetGoodwill 2024-10-31 09832522 frs-core:ShareCapital 2025-10-31 09832522 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09832522 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09832522 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09832522 frs-bus:SmallEntities 2024-11-01 2025-10-31 09832522 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09832522 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09832522 frs-bus:Director1 2024-11-01 2025-10-31 09832522 frs-countries:EnglandWales 2024-11-01 2025-10-31 09832522 2023-10-31 09832522 2024-10-31 09832522 2023-11-01 2024-10-31 09832522 frs-core:CurrentFinancialInstruments 2024-10-31 09832522 frs-core:Non-currentFinancialInstruments 2024-10-31 09832522 frs-core:ShareCapital 2024-10-31 09832522 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09832522
FLAIR HAIR DESIGN LIMITED
Financial Statements
For The Year Ended 31 October 2025
FLAIR HAIR DESIGN LIMITED
Contents
Contents

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

Page 1
FLAIR HAIR DESIGN LIMITED
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09832522

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 746 |  | 995
|  |  | 746 |  | 995
CURRENT ASSETS
Stocks | 6 | 3,500 |  | 2,000 |
Debtors | 7 | 295 |  | 1,000 |
Cash at bank and in hand |  | 15,448 |  | 14,598 |
|  | 19,243 |  | 17,598 |
Creditors: Amounts Falling Due Within One Year | 8 | (16,293 ) |  | (18,611 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,950 |  | (1,013 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,696 |  | (18 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (1,517 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (187 ) |  | (249 )
NET ASSETS/(LIABILITIES) |  |  | 3,509 |  | (1,784 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 3,508 |  | (1,785 )
SHAREHOLDERS' FUNDS |  |  | 3,509 |  | (1,784)

Page 1
Page 2
FLAIR HAIR DESIGN LIMITED
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

Ms H Watts Director
10 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
FLAIR HAIR DESIGN LIMITED
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
FLAIR HAIR DESIGN LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09832522 . The registered office is 31/32 High Street, Wellingborough, Northamptonshire, NN8 4HL.
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 .... 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:

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 3
Page 4
FLAIR HAIR DESIGN LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 1,500
As at 31 October 2025 | 1,500
Amortisation
As at 1 November 2024 | 1,500
As at 31 October 2025 | 1,500
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 November 2024 | 11,287
As at 31 October 2025 | 11,287
Depreciation
As at 1 November 2024 | 10,292
Provided during the period | 249
As at 31 October 2025 | 10,541
Net Book Value
As at 31 October 2025 | 746
As at 1 November 2024 | 995

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,500 |  | 2,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 680
Other debtors | 295 |  | 320
| 295 |  | 1,000

Page 4
Page 5
FLAIR HAIR DESIGN LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,054 |  | 1,008
Bank loans and overdrafts | 1,751 |  | 3,234
Other creditors | 2,236 |  | 3,049
Taxation and social security | 11,252 |  | 11,320
| 16,293 |  | 18,611

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,517

10. Share Capital

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

Page 5