Gemma Smith Hair Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 06952946

		31 December 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		39,470

			-		39,470
CURRENT ASSETS
Cash at bank and in hand		-		7

		-		7
Creditors: Amounts Falling Due Within One Year		(11,533 )		(43,531 )

NET CURRENT ASSETS (LIABILITIES)			(11,533 )		(43,524 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(11,533 )		(4,054 )

NET LIABILITIES			(11,533 )		(4,054 )

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			(11,534 )		(4,055 )

SHAREHOLDERS' FUNDS			(11,533)		(4,054)

Page 1

Page 2

Gemma Smith Hair Limited

Abridged Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Miss G Smith

Director

21st August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Gemma Smith Hair Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06952946 . The registered office is 6 BRIDGE COURT, LITTLE HOOLE, PRESTON, PR4 5BF.

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. 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:

Leasehold

5% straight line

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2024: 1)

4. Tangible Assets

	Total
	£
Cost
As at 1 September 2024	102,635
Disposals	(102,635 )

As at 31 December 2025	-

Depreciation
As at 1 September 2024	63,165
Provided during the period	6,842
Disposals	(70,007 )

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 September 2024	39,470

Page 3

Page 4

Gemma Smith Hair Limited

Notes to the Abridged Financial Statements (continued)

For the Period 1 September 2024 to 31 December 2025

5. Share Capital

	31 December 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	1	1