B.O.B Salons Ltd

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

Registered number: 08261683

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,989		5,157

			4,989		5,157
CURRENT ASSETS
Stocks	5	13,920		12,626
Debtors	6	11,590		11,584
Cash at bank and in hand		43,092		50,871

		68,602		75,081
Creditors: Amounts Falling Due Within One Year	7	(45,043 )		(53,075 )

NET CURRENT ASSETS (LIABILITIES)			23,559		22,006

TOTAL ASSETS LESS CURRENT LIABILITIES			28,548		27,163

Creditors: Amounts Falling Due After More Than One Year	8		-		(6,569 )

NET ASSETS			28,548		20,594

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			28,448		20,494

SHAREHOLDERS' FUNDS			28,548		20,594

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B.O.B Salons Ltd

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 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

Mr Carey Faulkner

Director

21/07/2026

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

1. General Information

B.O.B Salons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08261683 . The registered office is 16 Westbrooke Gardens, Bracknell, Berkshire, RG12 2JD.

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, excluding discounts, rebates,

value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained

Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the statement of financial position date.

2.7. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension

scheme are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 8)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	2,878	2,817	5,277	10,972
Additions	-	-	1,416	1,416

As at 31 October 2025	2,878	2,817	6,693	12,388

...CONTINUED

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B.O.B Salons Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	2,653	1,044	2,118	5,815
Provided during the period	56	443	1,085	1,584

As at 31 October 2025	2,709	1,487	3,203	7,399

Net Book Value
As at 31 October 2025	169	1,330	3,490	4,989

As at 1 November 2024	225	1,773	3,159	5,157

5. Stocks

	2025	2024
	£	£
Stock	13,920	12,626

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	11,590	11,584

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,545	595
Bank loans and overdrafts	-	10,000
Other creditors	11,341	6,977
Taxation and social security	28,157	35,503

	45,043	53,075

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

	2025	2024
	£	£
Bank loans - 2-5 years	-	6,569

9. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement

of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will

be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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B.O.B Salons Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Share Capital

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

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Carey Faulkner	2,915	3,467	(1,446 )	-	4,936

The above loan is unsecured, interest free and repayable on demand.

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