Company registration number: SC619567
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Andrene Lawrence James Hair Design Ltd
Pages for filing with the Registrar
Company registration number: SC619567
Andrene Lawrence James Hair Design Ltd
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Goodwill 4 6,000 6,000
Tangible assets 5 587 652
6,587 6,652
Current assets
Stocks 950 950
Debtors 6 1,040 1,040
Cash at bank and in hand 22,928 23,479
24,918 25,469
Creditors: amounts falling due within one year
7 (18,455) (16,433)
Net current assets 6,463 9,036
Total assets less current liabilities 13,050 15,688
NET ASSETS 13,050 15,688
Capital and reserves
Called up share capital 1 1
Profit and loss account 13,049 15,687
TOTAL EQUITY 13,050 15,688
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC619567
Andrene Lawrence James Hair Design Ltd
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms A Robertson, Director
29 October 2026
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Andrene Lawrence James Hair Design Ltd
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Andrene Lawrence James Hair Design Ltd is a private company registered in Scotland. Its registered number is SC619567. The company is limited by shares. Its registered office is 2 Orleans Place, Dundee, Tayside, DD2 4BH.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Goodwill
Goodwill is being amortised on the following basis: 20% straight line.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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Andrene Lawrence James Hair Design Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures and fittings - 10% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial Assets classified as receivable within one year are not amortised. Financial assets are derecognised only when contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and subsequently all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. Basic financial liabilities, including trade and other creditors, bank loans and other loans, are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial assets and liabilities are derecognised when the contractual rights to the cash flows from the asset expire or are settled and when the company’s contractual obligations expire or are discharged or cancelled.











Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 balance sheet date.
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Andrene Lawrence James Hair Design Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4 Goodwill
£
Cost
At 1 February 2025 6,000
At 31 January 2026 6,000
Amortisation
At 31 January 2026 -
Net book value
At 31 January 2026 6,000
At 31 January 2025 6,000
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 1,193
At 31 January 2026 1,193
Depreciation
At 1 February 2025 541
Charge for year 65
At 31 January 2026 606
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Andrene Lawrence James Hair Design Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
5 Tangible fixed assets - continued
Net book value
At 31 January 2026 587
At 31 January 2025 652
If Fixtures and fittings had not been revalued, it would have been included at the following historical cost:
2026 2025
£ £
Cost 1,193 1,193
Accumulated depreciation 541 541
6 Debtors
2026 2025
£ £
Prepayments and accrued income 1,040 1,040
7 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 859 1,364
Other creditors 17,496 13,976
Taxation 100 1,093
18,455 16,433
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