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REGISTERED NUMBER: 04194402 (England and Wales)














ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

SALON SUPPORT UK LIMITED

SALON SUPPORT UK LIMITED (REGISTERED NUMBER: 04194402)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


SALON SUPPORT UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2022







DIRECTORS: Mrs J C Witt
Mrs H McGrath





REGISTERED OFFICE: c/o Michael Filiou Ltd
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS





REGISTERED NUMBER: 04194402 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
Chartered Certified Accountants
www.michaelfiliou.com
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS

SALON SUPPORT UK LIMITED (REGISTERED NUMBER: 04194402)

ABRIDGED BALANCE SHEET
31 DECEMBER 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 10,031 11,536
Investments 6 - 1
10,031 11,537

CURRENT ASSETS
Stocks 5,500 4,600
Debtors 34,893 10,702
Cash at bank and in hand 26,451 122,408
66,844 137,710
CREDITORS
Amounts falling due within one year 49,934 76,572
NET CURRENT ASSETS 16,910 61,138
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,941

72,675

CREDITORS
Amounts falling due after more than one
year

(25,005

)

(35,003

)

PROVISIONS FOR LIABILITIES 7 (785 ) (959 )
NET ASSETS 1,151 36,713

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 1,150 36,712
SHAREHOLDERS' FUNDS 1,151 36,713

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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.

SALON SUPPORT UK LIMITED (REGISTERED NUMBER: 04194402)

ABRIDGED BALANCE SHEET - continued
31 DECEMBER 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2022 in accordance with Section 444(2A) of the Companies Act 2006.

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 31 October 2023 and were signed on its behalf by:





Mrs J C Witt - Director


SALON SUPPORT UK LIMITED (REGISTERED NUMBER: 04194402)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022


1. STATUTORY INFORMATION

Salon Support UK Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold - Over the term of lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on 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.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

SALON SUPPORT UK LIMITED (REGISTERED NUMBER: 04194402)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022


3. ACCOUNTING POLICIES - continued

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.

Government grants
Grants of a revenue nature are recognised in the Income Statement when there is reasonable level of certainty that the grant has been earned and, if not yet paid, will be received. Furlough income is receivable as compensation for salary expenses already incurred and to give immediate financial support to the Company with no future related costs. This income is recognised in the Income Statement in the same period as the related expenditure.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2021 - 6 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2022 127,904
Additions 400
At 31 December 2022 128,304
DEPRECIATION
At 1 January 2022 116,368
Charge for year 1,905
At 31 December 2022 118,273
NET BOOK VALUE
At 31 December 2022 10,031
At 31 December 2021 11,536

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 January 2022 1
Disposals (1 )
At 31 December 2022 -
NET BOOK VALUE
At 31 December 2022 -
At 31 December 2021 1

SALON SUPPORT UK LIMITED (REGISTERED NUMBER: 04194402)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022


6. FIXED ASSET INVESTMENTS - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Salon Support Rad Ltd
Registered office: UK
Nature of business: Hairdressing salon
%
Class of shares: holding
Ordinary 100.00

The company was dissolved on 25th October 2022.

7. PROVISIONS FOR LIABILITIES
2022 2021
£    £   
Deferred tax 785 959

Deferred
tax
£   
Balance at 1 January 2022 959
Reversal of accelerated
capital allowances (174 )
Balance at 31 December 2022 785

Timing differences are mainly in respect of excess capital allowances over depreciation on capitalised assets.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
1 Ordinary £1 1 1

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs J C Witt.

She holds 100% of the issued ordinary share capital of the company.