Lisa's Beauty Salon Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07221417

Lisa's Beauty Salon Ltd

Filleted Unaudited Financial Statements

30 April 2026

Lisa's Beauty Salon Ltd

Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£

Current assets

Debtors	6	991		746

Creditors: amounts falling due within one year	7	87,289		56,097
		--------		--------
Net current liabilities			86,298	55,351
			--------	--------
Total assets less current liabilities			( 86,298)	( 55,351)

Creditors: amounts falling due after more than one year	8	11,838	17,500
		--------	--------
Net liabilities		( 98,136)	( 72,851)
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 98,236)	( 72,951)
	--------	--------
Shareholders deficit	( 98,136)	( 72,851)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 12 October 2026 , and are signed on behalf of the board by:

Mrs O Fagan
Director

Company registration number: 07221417

Lisa's Beauty Salon Ltd

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 64 Mitcham Road, London, SW17 9NA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 May 2025 and 30 April 2026	3,500	7,555	11,055
	-------	-------	--------
Depreciation
At 1 May 2025 and 30 April 2026	3,500	7,555	11,055
	-------	-------	--------
Carrying amount
At 30 April 2026	–	–	–
	-------	-------	--------
At 30 April 2025	–	–	–
	-------	-------	--------

6. Debtors

	2026	2025
	£	£
Other debtors	991	746
	----	----

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	1,265	1,535
Other creditors	86,024	54,562
	--------	--------
	87,289	56,097
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	11,838	17,500
	--------	--------

9. Related party transactions

The company was under the control of Ms Odette Fagan throughout the current and previous year. Ms Odette Fagan is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.