1 March 2022 false Taxfiler 2023.9.1 SC625002business:PrivateLimitedCompanyLtd2022-03-012023-08-31 SC6250022022-02-28 SC6250022022-03-012023-08-31 SC625002business:AuditExempt-NoAccountantsReport2022-03-012023-08-31 SC625002business:FilletedAccounts2022-03-012023-08-31 SC6250022023-08-31 SC625002business:Director12022-03-012023-08-31 SC625002business:Director22022-03-012023-08-31 SC625002business:RegisteredOffice2022-03-012023-08-31 SC6250022022-02-28 SC625002core:WithinOneYear2023-08-31 SC625002core:WithinOneYear2022-02-28 SC625002core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC625002core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 SC625002core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC625002core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 SC625002core:PreviouslyStatedAmount2023-08-31 SC625002core:PreviouslyStatedAmount2022-02-28 SC625002business:SmallEntities2022-03-012023-08-31 SC625002countries:Scotland2022-03-012023-08-31 SC625002business:OrdinaryShareClass12022-03-012023-08-31 SC625002business:OrdinaryShareClass12021-03-012022-02-28 SC6250022021-03-012022-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC625002 (Scotland)
Treehouse Kids Haircuts Ltd Unaudited accounts for the period from 1 March 2022 to 31 August 2023
Treehouse Kids Haircuts Ltd Unaudited accounts Contents
Page
- 2 -
Treehouse Kids Haircuts Ltd Company Information for the period from 1 March 2022 to 31 August 2023
Directors
Kimberley Jane Duncan Sophie Alice Mackay
Company Number
SC625002 (Scotland)
Registered Office
10-12 Hamilton Place Edinburgh EH3 5AU
Accountants
Allsquare (Edinburgh) Ltd Federation House 222-224 Queensferry Road Edinburgh EH4 2BN
- 3 -
Treehouse Kids Haircuts Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
64,209 
28,061 
Cash at bank and in hand
1,641 
39,911 
65,850 
67,972 
Creditors: amounts falling due within one year
712 
(7,907)
Net current assets
66,562 
60,065 
Net assets
66,562 
60,065 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
66,560 
60,063 
Shareholders' funds
66,562 
60,065 
For the period ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2023 and were signed on its behalf by
Kimberley Jane Duncan Director Company Registration No. SC625002
- 4 -
Treehouse Kids Haircuts Ltd Notes to the Accounts for the period from 1 March 2022 to 31 August 2023
1
Statutory information
Treehouse Kids Haircuts Ltd is a private company, limited by shares, registered in Scotland, registration number SC625002. The registered office is 10-12 Hamilton Place, Edinburgh, EH3 5AU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
64,209 
28,061 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
1,080 
- 
Taxes and social security
1,789 
7,680 
Loans from directors
(3,587)
(523)
Accruals
6 
750 
(712)
7,907 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
- 5 -
Treehouse Kids Haircuts Ltd Notes to the Accounts for the period from 1 March 2022 to 31 August 2023
7
Transactions with related parties
Included within 'Loans from directors' is an amount of £3,587 (2022: £523) due from the directors to the company. The loan is interest free and has no terms for repayment. Included within 'Other debtors' is an amount of £64,209 (2022: £28,061) due to the company by Treehouse Childrenswear Ltd, a company controlled by the directors. The loan is interest free and has no terms for repayment.
8
Average number of employees
During the period the average number of employees was 3 (2022: 5).
- 6 -