LC Haircare Ltd - Accounts

LC Haircare Ltd
Contents Page
For the year ended 30 April 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4

LC Haircare Ltd
Company Information
For the year ended 30 April 2026

Director	Louisa Jane Clements
Registered Number	SC764898
Registered Office	9 Feus Auchterarder PH3 1EP

1

LC Haircare Ltd
Director's Report
For the year ended 30 April 2026

Director's report and financial statements

The director presents his/her/their report and accounts for the year ended 30 April 2026.

Director

The director who served the company throughout the year was as follows:

Louisa Jane Clements

Statement of director's responsibilities

The director is responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

select suitable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.

----------------------------------
Louisa Jane Clements
Director

Date approved: 05 October 2026

2

LC Haircare Ltd Accountants' Report For the year ended 30 April 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of LC Haircare Ltd for the year ended 30 April 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LC Haircare Ltd for the year ended 30 April 2026 as set out which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of LC Haircare Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of LC Haircare Ltd and state those matters that we have agreed to state to the Board of Directors of LC Haircare Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LC Haircare Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that LC Haircare Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LC Haircare Ltd . You consider that LC Haircare Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of LC Haircare Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account 30 April 2026. .................................................... FBD Consultancy Accounts & Tax Ltd. 2 Glasgow Road Dennyloanhead Stirlingshire FK4 1QF 05 October 2026 3

LC Haircare Ltd
Accountants' Report
For the year ended 30 April 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of LC Haircare Ltd for the year ended 30 April 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LC Haircare Ltd for the year ended 30 April 2026 as set out which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the Board of Directors of LC Haircare Ltd , as a body, in accordance with the terms of our engagement.
Our work has been undertaken solely to prepare for your approval the accounts of LC Haircare Ltd and state those matters that we have agreed to state to the Board of Directors of LC Haircare Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LC Haircare Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that LC Haircare Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of LC Haircare Ltd . You consider that LC Haircare Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of LC Haircare Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account 30 April 2026.

....................................................
FBD Consultancy Accounts & Tax Ltd.
2 Glasgow Road
Dennyloanhead
Stirlingshire
FK4 1QF
05 October 2026

3

Registered Number: SC764898 LC Haircare Ltd
Statement of Financial Position
As at 30 April 2026

	2026		2025
	£	£	£	£
Current assets	29,318		17,753
Prepayments and accrued income	-		864
Creditors: amount falling due within one year	(50,067)		(39,795)
Net current assets		(20,749)		(21,178)
Total assets less current liabilities		(20,749)		(21,178)
Creditors: amount falling due after more than one year		(18,061)		(16,242)
Net assets		(38,810)		(37,420)


Capital and reserves		(38,810)		(37,420)

NOTES TO THE ACCOUNTS

General Information

LC Haircare Ltd is a private company, limited by shares, registered in Scotland, registration number SC764898, registration address 9 Feus, Auchterarder, PH3 1EP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 4).

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 05 October 2026 and were signed by:

--------------------------------
Louisa Jane Clements
Director

4