Company registration number 09343559 (England and Wales)
OPUS HAIRDRESSING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
OPUS HAIRDRESSING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
OPUS HAIRDRESSING LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
2
4,500
6,000
Tangible assets
3
23,487
26,730
27,987
32,730
Current assets
Stocks
12,833
11,290
Debtors
4
3,497
4,699
Cash at bank and in hand
22,793
17,804
39,123
33,793
Creditors: amounts falling due within one year
5
(61,417)
(60,210)
Net current liabilities
(22,294)
(26,417)
Total assets less current liabilities
5,693
6,313
Provisions for liabilities
(4,430)
(5,050)
Net assets
1,263
1,263
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
1,163
1,163
Total equity
1,263
1,263
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 23 September 2026 and are signed on its behalf by:
Mrs A K Sales
Director
Company registration number 09343559 (England and Wales)
OPUS HAIRDRESSING LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -
1
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
8
9
2
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
15,000
Amortisation and impairment
At 1 January 2025
9,000
Amortisation charged for the year
1,500
At 31 December 2025
10,500
Carrying amount
At 31 December 2025
4,500
At 31 December 2024
6,000
3
Tangible fixed assets
Plant and machinery
£
Cost
At 1 January 2025
65,330
Additions
1,463
Disposals
(824)
At 31 December 2025
65,969
Depreciation and impairment
At 1 January 2025
38,600
Depreciation charged in the year
4,344
Eliminated in respect of disposals
(461)
At 31 December 2025
42,482
Carrying amount
At 31 December 2025
23,487
At 31 December 2024
26,730
OPUS HAIRDRESSING LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 3 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
3,497
4,699
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
27,175
24,776
Other creditors
34,242
35,434
61,417
60,210
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
100 Ordinary shares of £1 each
100
100
100
100