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Registered number: 12341316
House Of Salon Limited
Unaudited Financial Statements
For The Year Ended 28 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12341316
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,942 7,507
1,942 7,507
CURRENT ASSETS
Debtors 5 510 (10,343 )
Cash at bank and in hand 1 9
511 (10,334 )
Creditors: Amounts Falling Due Within One Year 6 (228,197 ) (220,489 )
NET CURRENT ASSETS (LIABILITIES) (227,686 ) (230,823 )
TOTAL ASSETS LESS CURRENT LIABILITIES (225,744 ) (223,316 )
Creditors: Amounts Falling Due After More Than One Year 7 (35,184 ) (35,184 )
NET LIABILITIES (260,928 ) (258,500 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (260,929 ) (258,501 )
SHAREHOLDERS' FUNDS (260,928) (258,500)
Page 1
Page 2
For the year ending 28 November 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.
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
Mr Suprim Jha
Director
29/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
House Of Salon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12341316 . The registered office is 51 St Mary's Road, Tonbridge, Kent, TN9 2LE.
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 25% Straight Line Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 18)
8 18
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2022 22,260
As at 28 November 2023 22,260
Depreciation
As at 1 December 2022 14,753
Provided during the period 5,565
As at 28 November 2023 20,318
Net Book Value
As at 28 November 2023 1,942
As at 1 December 2022 7,507
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Intercompany - Blush Beauty 510 (10,343 )
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Other loans - 3,222
Other taxes and social security 14,098 14,154
Other creditors 9,189 9,189
Intercompany loan 28,769 14,816
Other loan (1,741 ) -
Directors' loan accounts 177,883 179,109
228,197 220,489
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 35,184 35,184
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 28 November 2023
£ £ £ £ £
Mr Anish Prajapati 179,109 (46,807 ) 45,581 - 177,883
The above loan is unsecured, interest free and repayable on demand.
Page 4