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Registered Number: 04841389
England and Wales

 

 

 

SAND HAIRDRESSING LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.


We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................
AWA Accountants Ltd
Northbridge House
Elm Street
Burnley
Lancashire
BB10 1PD
14 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,582    2,444 
1,582    2,444 
Current assets      
Stocks 30,000    30,000 
Debtors 23,470    74,217 
Cash at bank and in hand 43,430    42,853 
96,900    147,070 
Creditors: amount falling due within one year (46,513)   (81,693)
Net current assets 50,387    65,377 
 
Total assets less current liabilities 51,969    67,821 
Creditors: amount falling due after more than one year (32,237)   (64,187)
Provisions for liabilities (425)   (425)
Net assets 19,307    3,209 
 

Capital and reserves
     
Called up share capital 4 400    200 
Profit and loss account 18,907    3,009 
Shareholder's funds 19,307    3,209 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 14 March 2024 and were signed on its behalf by:


-------------------------------
Tim Sands
Director
2
General Information
Sand Hairdressing Limited is a private company, limited by shares, registered in England and Wales, registration number 04841389, registration address 134 Wellfield Drive, Burnley, BB12 0JD. The trading address of the company is 52-54 Greenwood Street, Altrincham, Cheshire, WA14 1RZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Straight Line
Fixtures and Fittings 25% Straight Line
Improvements to property 10% Straight Line
Plant and Machinery 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2022 : 11).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 August 2022 18,455    49,529    4,808    71,548    144,340 
Additions        
Disposals        
At 31 July 2023 18,455    49,529    4,808    71,548    144,340 
Depreciation
At 01 August 2022 16,011    49,529    4,808    71,548    141,896 
Charge for year 862          862 
On disposals        
At 31 July 2023 16,873    49,529    4,808    71,548    142,758 
Net book values
Closing balance as at 31 July 2023 1,582          1,582 
Opening balance as at 01 August 2022 2,444          2,444 


4.

Share Capital

Authorised
200 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
200 Class A shares of £1.00 each 200    200 
200    200 

3