REGISTERED NUMBER: 05851118 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 July 2025

for

WR15 Hairdressing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

Mr R King

Secretary:

Mr W Thomas

Registered office:

18/22

Church Street

Malvern

Worcestershire

WR14 2AY

Registered number:

05851118 (England and Wales)

Accountants:

Allan Brown ( A& T Services Ltd)

18/22 Church Street

Malvern

Worcestershire

WR14 2AY

Fixed assets

Tangible assets

4

19,189

20,862

Current assets

Stocks

6,000

6,000

Debtors

5

71,253

80,285

Cash at bank and in hand

119,294

93,297

196,547

179,582

Creditors

Amounts falling due within one year

6

13,576

4,728

Net current assets

182,971

174,854

Total assets less current liabilities

202,160

195,716

Capital and reserves

Called up share capital

100

100

Retained earnings

202,060

195,616

Shareholders' funds

202,160

195,716

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 7 April 2026 and were signed by:

Mr R King - Director

1.	STATUTORY INFORMATION

WR15 Hairdressing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents sales of hairdressing goods and services net of trade discounts and VAT and are recognised when the service is performed and the goods supplied to the customer.

Tangible fixed assets

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

Fixtures and fittings

-

10% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

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

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

63,029

Additions

459

At 31 July 2025

63,488

DEPRECIATION

At 1 August 2024

42,167

Charge for year

2,132

At 31 July 2025

44,299

NET BOOK VALUE

At 31 July 2025

19,189

At 31 July 2024

20,862

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,068

697

Other debtors

70,185

79,588

71,253

80,285

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

433

(5,741

)

Taxation and social security

12,343

9,669

Other creditors

800

800

13,576

4,728

7.	OTHER FINANCIAL COMMITMENTS

The company has entered into a financial commitment in respect of the rent of the premises for one year in the sum of £14015.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Mr R King

Balance outstanding at start of year

50,987

58,765

Amounts advanced

8,878

11,937

Amounts repaid

(18,465

)

(19,715

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

41,400

50,987

9.	RELATED PARTY DISCLOSURES

The company trades from Premises owned by the Director, for which rent is paid, this transaction is regarded as an arms length transaction and in the ordinary course of business.