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Leamington Spa (T) Hairdressing Limited

DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

LEAMINGTON SPA (T) HAIRDRESSING LIMITED

DIRECTOR AND OTHER INFORMATION

Director | Mr Simon Ellis Ball
Company Registration Number | 03419288
Registered Office | Berkeley House
| Amery Street
| Alton
| Hampshire
| GU34 1HN
| United Kingdom
Accountants | Styles & Associates Limited
| BERKELEY HOUSE
| AMERY STREET
| GU341HN
| United Kingdom

LEAMINGTON SPA (T) HAIRDRESSING LIMITED

DIRECTOR'S REPORT

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

The director presents their report and the unaudited financial statements for the financial year ended 31 August 2025.

Principal Activity

The principal activity of the company in the year under review was that of a hairdresser.

Director

The director who served during the financial year is as follows:

Mr Simon Ellis Ball

There were no changes in shareholdings between 31 August 2025 and the date of signing the financial statements.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Simon Ellis Ball

Director

20 August 2026

LEAMINGTON SPA (T) HAIRDRESSING LIMITED

Company Registration Number: 03419288

BALANCE SHEET

as at 31 August 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Intangible assets |  | 5 | 2,467 |  | 3,525
Tangible assets |  | 6 | 7,248 |  | 8,205
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 9,715 |  | 11,730
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 7 | 2,922 |  | 2,745
Debtors |  | 8 | 102,049 |  | 88,059
Cash and cash equivalents |  |  | 31,111 |  | 28,897
|  |  | ───────── |  | ─────────
|  |  | 136,082 |  | 119,701
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 9 | (49,697) |  | (44,886)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 86,385 |  | 74,815
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 96,100 |  | 86,545
Creditors:

amounts falling due after more than one year |  | 10 | (21,759) |  | (27,316)
Provisions for liabilities |  | 11 | (1,812) |  | (2,051)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 72,529 |  | 57,178
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 20,000 |  | 20,000
Retained earnings |  |  | 52,529 |  | 37,178
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 72,529 |  | 57,178
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 20 August 2026

________________________________ |  |  |  |  |
Mr Simon Ellis Ball |  |  |  |  |
Director |  |  |  |  |

LEAMINGTON SPA (T) HAIRDRESSING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

1. | GENERAL INFORMATION
| Leamington Spa (T) 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. The presentation currency of the financial statements is the Pound Sterling (£). Accounts are rounded to the nearest pound. The accounts represent the company as an individual entity.

2. | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Intangible assets
| Leasehold Costs
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Leasehold Cost are being amortised evenly over their estimated useful life of ten years.
| Franchise Costs
| Franchise Costs are being amortised evenly over their estimated useful life of ten years.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Improvements to property | - | 10% on cost
|  | Fixtures, fittings and equipment | - | 20% on reducing balance
|  | Computer Equipment | - | 33% on cost
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing
| Rentals payable under operating leases are dealt with in the Profit and Loss Account as incurred over the period of the rental agreement.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee 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.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
| In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

4. | EMPLOYEES
| The average number of employees during the year was 10 (2024 - 11).

5. | INTANGIBLE ASSETS
|  | Leasehold | Franchise |
|  | Costs | Costs | Total
|  | £ | £ | £
| Cost
| At 1 September 2024 | 531 | 10,045 | 10,576
|  | ───────── | ───────── | ─────────
| At 31 August 2025 | 531 | 10,045 | 10,576
|  | ───────── | ───────── | ─────────
| Amortisation
| At 1 September 2024 | 354 | 6,697 | 7,051
| Charge for financial year | 53 | 1,005 | 1,058
|  | ───────── | ───────── | ─────────
| At 31 August 2025 | 407 | 7,702 | 8,109
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 August 2025 | 124 | 2,343 | 2,467
|  | ═════════ | ═════════ | ═════════
| At 31 August 2024 | 177 | 3,348 | 3,525
|  | ═════════ | ═════════ | ═════════

6. | TANGIBLE ASSETS
|  | Improvements | Fixtures, | Computer | Total
|  | to property | fittings and | Equipment |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 September 2024 | 93,173 | 189,907 | 566 | 283,646
| Additions | - | 833 | - | 833
|  | ───────── | ───────── | ───────── | ─────────
| At 31 August 2025 | 93,173 | 190,740 | 566 | 284,479
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 September 2024 | 93,173 | 181,969 | 299 | 275,441
| Charge for the financial year | - | 1,601 | 189 | 1,790
|  | ───────── | ───────── | ───────── | ─────────
| At 31 August 2025 | 93,173 | 183,570 | 488 | 277,231
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 August 2025 | - | 7,170 | 78 | 7,248
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 August 2024 | - | 7,938 | 267 | 8,205
|  | ═════════ | ═════════ | ═════════ | ═════════

7. | STOCKS | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 2,922 | 2,745
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

8. | DEBTORS | 2025 | 2024
|  | £ | £
| Other debtors | 7,768 | 2,250
| Director's current account | 73,759 | 78,537
| Taxation | 5,923 | -
| Prepayments and accrued income | 14,599 | 7,272
|  | ───────── | ─────────
|  | 102,049 | 88,059
|  | ═════════ | ═════════

9. | CREDITORS | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 5,556 | 5,556
| Trade creditors | 9,249 | (14,964)
| Taxation | 16,313 | 26,736
| Other creditors | 1,136 | 1,073
| Accruals | 17,443 | 26,485
|  | ───────── | ─────────
|  | 49,697 | 44,886
|  | ═════════ | ═════════

10. | CREDITORS | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | 21,759 | 27,316
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 9) | 5,556 | 5,556
| Repayable between one and two years | 5,556 | 5,556
| Repayable between two and five years | 16,203 | 16,667
| Repayable in five years or more | - | 5,093
|  | ───────── | ─────────
|  | 27,315 | 32,872
|  | ═════════ | ═════════

11. | PROVISIONS FOR LIABILITIES
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 2,051 | 2,051 | 2,051
| Charged to profit and loss | (239) | (239) | -
|  | ───────── | ───────── | ─────────
| At financial year end | 1,812 | 1,812 | 2,051
|  | ═════════ | ═════════ | ═════════

12. | CONTROLLING INTEREST
| The ultimate controlling party is S E Ball.

13. | SHARE CAPITAL
| Allotted, issued and fully paid:
|  | 2025 | 2024
|  | £ | £
| 20,000 B Ordinary £1 | 20,000 | 20,000
|  | ═════════ | ═════════

14. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES
| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024: S E Ball
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at start of year | 78,537 | 62,579
| Amounts advanced | 11,313 | 26,340
| Amounts repaid | (16,092) | (10,382)
|  | ───────── | ─────────
|  | 73,758 | 78,537
|  | ═════════ | ═════════
| At the year end, the director owed the company £73,758 (2024: £78,537).