REGISTERED NUMBER: 09100588 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Berry's Hairdressing Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L M Bartlett

C Bartlett

REGISTERED OFFICE:

9 Sherburn Terrace

Wrekenton

Gateshead

Tyne and Wear

NE9 7AQ

REGISTERED NUMBER:

09100588 (England and Wales)

ACCOUNTANT:

Ann Travis Accountancy Services

9 Sherburn Terrace

Wrekenton

Gateshead

Tyne and Wear

NE9 7AQ

FIXED ASSETS

Intangible assets

4

-

8,916

Tangible assets

5

2,075

2,648

2,075

11,564

CURRENT ASSETS

Stocks

2,499

2,702

Debtors

6

264

269

Cash at bank and in hand

141,845

136,667

144,608

139,638

CREDITORS

Amounts falling due within one year

7

46,486

57,623

NET CURRENT ASSETS

98,122

82,015

TOTAL ASSETS LESS CURRENT LIABILITIES

100,197

93,579

PROVISIONS FOR LIABILITIES

226

233

NET ASSETS

99,971

93,346

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

99,969

93,344

SHAREHOLDERS' FUNDS

99,971

93,346

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 directors acknowledge their 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 Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

Mrs L M Bartlett - Director

C Bartlett - Director

1.	STATUTORY INFORMATION

Berry's Hairdressing 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 represents net sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twelve years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Fixtures and fittings 20% reducing balance basis

Computer equipment 25% reducing balance basis

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

107,000

AMORTISATION

At 1 April 2025

98,084

Charge for year

8,916

At 31 March 2026

107,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

8,916

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

7,853

DEPRECIATION

At 1 April 2025

5,205

Charge for year

573

At 31 March 2026

5,778

NET BOOK VALUE

At 31 March 2026

2,075

At 31 March 2025

2,648

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

264

269

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

25,372

26,585

Other creditors

21,114

31,038

46,486

57,623