LEVEL 2 BEAUTY & HAIRDRESSING LTD

Company Registration Number:
12216024 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2025

Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

LEVEL 2 BEAUTY & HAIRDRESSING LTD

Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet
Notes

LEVEL 2 BEAUTY & HAIRDRESSING LTD

Balance sheet

As at 30 September 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 5,308 6,608
Tangible assets: 4 1,007 965
Total fixed assets: 6,315 7,573
Current assets
Stocks: 988 932
Debtors:   5,534 2,586
Cash at bank and in hand: 16,097 3,525
Total current assets: 22,619 7,043
Creditors: amounts falling due within one year:   (14,898) (6,579)
Net current assets (liabilities): 7,721 464
Total assets less current liabilities: 14,036 8,037
Creditors: amounts falling due after more than one year:     (7,916)
Total net assets (liabilities): 14,036 121
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 13,936 21
Shareholders funds: 14,036 121

The notes form part of these financial statements

LEVEL 2 BEAUTY & HAIRDRESSING LTD

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 16 September 2026
and signed on behalf of the board by:

Name: L Mawson
Status: Director

The notes form part of these financial statements

LEVEL 2 BEAUTY & HAIRDRESSING LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered and net of discounts.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fittings fixtures and equipment - 15% straight line

Intangible fixed assets and amortisation policy

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years. Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - 10 years

LEVEL 2 BEAUTY & HAIRDRESSING LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

2. Employees

2025 2024
Average number of employees during the period 4 3

LEVEL 2 BEAUTY & HAIRDRESSING LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Intangible Assets

Total
Cost £
At 01 October 2024 13,000
At 30 September 2025 13,000
Amortisation
At 01 October 2024 6,392
Charge for year 1,300
At 30 September 2025 7,692
Net book value
At 30 September 2025 5,308
At 30 September 2024 6,608

LEVEL 2 BEAUTY & HAIRDRESSING LTD

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Tangible Assets

Total
Cost £
At 01 October 2024 2,244
Additions 399
At 30 September 2025 2,643
Depreciation
At 01 October 2024 1,279
Charge for year 357
At 30 September 2025 1,636
Net book value
At 30 September 2025 1,007
At 30 September 2024 965