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2022-02-27 10800450 dpl-frs:Item12 2021-02-28 2022-02-27 10800450 dpl-frs:Item12 2021-02-27 10800450 dpl-frs:Item12 2022-02-27 10800450 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 2022-02-27 10800450 dpl-frs:CostSales dpl-frs:Item12 2021-02-27 10800450 dpl-frs:CostSales dpl-frs:Item12 2022-02-27 10800450 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-28 2022-02-27 10800450 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-28 2022-02-27 10800450 1 2021-02-28 2022-02-27 10800450 frs-countries:EnglandWales 2021-02-28 2022-02-27
Registered number: 10800450
Yuen Salon Limited
Financial Statements
For the Period 28 February 2022 to 30 November 2022
Accountants-E-Services Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10800450
30 November 2022 27 February 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,164 4,236
4,164 4,236
CURRENT ASSETS
Stocks 5 7,000 5,000
Debtors 6 11,734 4,784
Cash at bank and in hand 37,022 55,978
55,756 65,762
Creditors: Amounts Falling Due Within One Year 7 (28,054 ) (38,621 )
NET CURRENT ASSETS (LIABILITIES) 27,702 27,141
TOTAL ASSETS LESS CURRENT LIABILITIES 31,866 31,377
Creditors: Amounts Falling Due After More Than One Year 8 (37,938 ) (40,431 )
NET LIABILITIES (6,072 ) (9,054 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (6,073 ) (9,055 )
SHAREHOLDERS' FUNDS (6,072) (9,054)
Page 1
Page 2
For the period ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss S Yuen
Director
9 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Yuen Salon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10800450 . The registered office is 8 Axis Court Mallard Way, Riverside Business Park, Swansea, SA7 0AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Reducing balance
Computer Equipment 20% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 7 (2022: )
7 -
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Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 28 February 2022 7,611 2,869 10,480
Additions 695 137 832
As at 30 November 2022 8,306 3,006 11,312
Depreciation
As at 28 February 2022 4,616 1,628 6,244
Provided during the period 904 - 904
As at 30 November 2022 5,520 1,628 7,148
Net Book Value
As at 30 November 2022 2,786 1,378 4,164
As at 28 February 2022 2,995 1,241 4,236
5. Stocks
30 November 2022 27 February 2022
£ £
Stock 7,000 5,000
7,000 5,000
6. Debtors
30 November 2022 27 February 2022
£ £
Due within one year
Trade debtors 1,031 3,784
Other debtors 1,000 1,000
Director's loan account 9,703 -
11,734 4,784
7. Creditors: Amounts Falling Due Within One Year
30 November 2022 27 February 2022
£ £
Trade creditors 10,331 15,452
Bank loans and overdrafts 28 73
Corporation tax 1,102 -
Other taxes and social security 8,498 11,488
VAT 6,624 9,683
Net wages - 569
...CONTINUED
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Other creditors (1) 1,471 -
Accruals and deferred income - 500
Director's loan account - 856
28,054 38,621
8. Creditors: Amounts Falling Due After More Than One Year
30 November 2022 27 February 2022
£ £
Bank loans 37,938 40,431
37,938 40,431
9. Share Capital
30 November 2022 27 February 2022
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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