1 June 2022 false No description of principal activity Taxfiler 2024.1 SC231433business:PrivateLimitedCompanyLtd2022-06-012023-05-31 SC2314332022-05-31 SC2314332022-06-012023-05-31 SC231433business:AuditExempt-NoAccountantsReport2022-06-012023-05-31 SC231433business:FilletedAccounts2022-06-012023-05-31 SC2314332023-05-31 SC231433business:Director12022-06-012023-05-31 SC231433business:RegisteredOffice2022-06-012023-05-31 SC2314332022-05-31 SC231433core:WithinOneYear2023-05-31 SC231433core:WithinOneYear2022-05-31 SC231433core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC231433core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 SC231433core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC231433core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 SC231433core:PreviouslyStatedAmount2023-05-31 SC231433core:PreviouslyStatedAmount2022-05-31 SC231433business:SmallEntities2022-06-012023-05-31 SC231433countries:Scotland2022-06-012023-05-31 SC231433core:FurnitureFittings2022-06-012023-05-31 SC231433core:Goodwill2022-05-31 SC231433core:Goodwill2023-05-31 SC231433core:LandBuildings2022-05-31 SC231433core:FurnitureFittings2022-05-31 SC231433core:LandBuildings2023-05-31 SC231433core:FurnitureFittings2023-05-31 SC231433core:LandBuildings2022-06-012023-05-31 SC2314332021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC231433 (Scotland)
John Brown Hairdressing Limited Unaudited accounts for the year ended 31 May 2023
John Brown Hairdressing Limited Unaudited accounts Contents
Page
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John Brown Hairdressing Limited Company Information for the year ended 31 May 2023
Director
J Brown
Company Number
SC231433 (Scotland)
Registered Office
58 OSWALD STREET GLASGOW G1 4PL SCOTLAND
Accountants
WBG Accounting Services 2 Church Street Larkhall ML9 1EU
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John Brown Hairdressing Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
214 
268 
Current assets
Inventories
100 
100 
Debtors
3,425 
3,425 
Cash at bank and in hand
2,614 
3,448 
6,139 
6,973 
Creditors: amounts falling due within one year
7,884 
9,948 
Net current assets
14,023 
16,921 
Total assets less current liabilities
14,237 
17,189 
Provisions for liabilities
Deferred tax
(84)
(84)
Net assets
14,153 
17,105 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
14,152 
17,104 
Shareholders' funds
14,153 
17,105 
For the year ending 31 May 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 director acknowledges his 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 and authorised for issue on 19 January 2023 and were signed on its behalf by
J Brown Director Company Registration No. SC231433
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John Brown Hairdressing Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
John Brown Hairdressing Limited is a private company, limited by shares, registered in Scotland, registration number SC231433. The registered office is 58 OSWALD STREET, GLASGOW, G1 4PL, SCOTLAND.
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
These financial statements for the year ended 31 May 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2022
7,000 
At 31 May 2023
7,000 
Amortisation
At 1 June 2022
7,000 
At 31 May 2023
7,000 
Net book value
At 31 May 2023
- 
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John Brown Hairdressing Limited Notes to the Accounts for the year ended 31 May 2023
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
7,765 
5,144 
12,909 
At 31 May 2023
7,765 
5,144 
12,909 
Depreciation
At 1 June 2022
7,657 
4,984 
12,641 
Charge for the year
22 
32 
54 
At 31 May 2023
7,679 
5,016 
12,695 
Net book value
At 31 May 2023
86 
128 
214 
At 31 May 2022
108 
160 
268 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,425 
3,425 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
6,315 
8,657 
Trade creditors
600 
600 
Taxes and social security
5,123 
12,321 
Loans from directors
(19,922)
(31,526)
(7,884)
(9,948)
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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