| NB Hairdressing Ltd |
| Registered number: |
SC583411 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
5,000 |
|
|
7,500 |
|
| Current assets |
| Cash at bank and in hand |
|
|
153 |
|
|
100 |
|
| Creditors: amounts falling due within one year |
4 |
|
(14,614) |
|
|
(10,011) |
|
| Net current liabilities |
|
|
|
(14,461) |
|
|
(9,911) |
|
| Total assets less current liabilities |
|
|
|
(9,461) |
|
|
(2,411) |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(1,667) |
|
|
(5,667) |
|
|
|
| Net liabilities |
|
|
|
(11,128) |
|
|
(8,078) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Profit and loss account |
|
|
|
(11,128) |
|
|
(8,078) |
|
| Shareholders' funds |
|
|
|
(11,128) |
|
|
(8,078) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| N Hutchison |
| Director |
| Approved by the board on 27 October 2026 |
|
| NB Hairdressing Ltd |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax asset is recognised in respect of a tax loss that can be carried forwards to recover tax due in a future period. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
5 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 January 2025 |
25,000 |
|
At 31 December 2025 |
25,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 January 2025 |
17,500 |
|
Provided during the year |
2,500 |
|
At 31 December 2025 |
20,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
5,000 |
|
At 31 December 2024 |
7,500 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years. |
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
- |
|
1,384 |
|
Trade creditors |
6,000 |
|
- |
|
Corporation tax |
1,440 |
|
3,132 |
|
Other taxes and social security costs |
610 |
|
- |
|
Other creditors |
6,564 |
|
5,495 |
|
|
|
|
|
|
14,614 |
|
10,011 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
1,667 |
|
5,667 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
NB Hairdressing Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is: |
|
101A High Street |
|
Kinross |
|
Fife |
|
KY13 8AQ |