Cheshire Hair Studio Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11760444 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CHESHIRE HAIR STUDIO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss G N Bookbinder

REGISTERED OFFICE:

1st Floor

4 Jordan Street

Manchester

M15 4PY

REGISTERED NUMBER:

11760444 (England and Wales)

ACCOUNTANTS:

Connaughton & Co

1st Floor

4 Jordan Street

Manchester

M15 4PY

FIXED ASSETS

Tangible assets

4

6,228

7,328

CURRENT ASSETS

Stocks

5

500

Debtors

6

1,734

Cash at bank

4,915

4,738

7,149

6,972

CREDITORS

Amounts falling due within one year

7

7,052

8,812

NET CURRENT ASSETS/(LIABILITIES)

97

(1,840

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

6,325

5,488

CREDITORS

Amounts falling due after more than one year

8

-

(378

)

PROVISIONS FOR LIABILITIES

9

(1,183

)

(1,392

)

NET ASSETS

5,142

3,718

CAPITAL AND RESERVES

Called up share capital

10

2

Retained earnings

11

5,140

3,716

SHAREHOLDERS' FUNDS

5,142

3,718

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 1 September 2026 and were signed by:

Miss G N Bookbinder - Director

1.	STATUTORY INFORMATION

Cheshire Hair Studio Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

18,187

DEPRECIATION

At 1 April 2025

10,859

Charge for year

1,100

At 31 March 2026

11,959

NET BOOK VALUE

At 31 March 2026

6,228

At 31 March 2025

7,328

5.

STOCKS

31.3.26

31.3.25

£

Stocks

500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Tax

1,227

Prepayments

507

1,734

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

389

2,519

Trade creditors

(2

)

1

Tax

543

1,593

Social security and other taxes

1,734

835

Other creditors

631

1,999

Directors' current accounts

1,957

65

Accrued expenses

1,800

7,052

8,812

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans - 1-2 years

-

378

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

Deferred tax

1,183

1,392

Deferred

tax

£

Balance at 1 April 2025

1,392

Accelerated capital allowances

(209

)

Balance at 31 March 2026

1,183

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

2

Ordinary

£2

2

11.

RESERVES

Retained

earnings

£

At 1 April 2025

3,716

Profit for the year

1,424

At 31 March 2026

5,140