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REGISTERED NUMBER: NI627180 (Northern Ireland)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Castle St Blow Dry Bar Limited

Castle St Blow Dry Bar Limited (Registered number: NI627180)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Castle St Blow Dry Bar Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Mrs S Kennedy





REGISTERED OFFICE: 19 Crescent Business Park
LISBURN
Co. Antrim
BT28 2GN





REGISTERED NUMBER: NI627180 (Northern Ireland)





ACCOUNTANTS: Minshull & Co
19 Crescent Business Park
LISBURN
Co. Antrim
BT28 2GN

Castle St Blow Dry Bar Limited (Registered number: NI627180)

Balance Sheet
30 November 2023

30/11/23 30/11/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 978 1,457

CURRENT ASSETS
Stocks 6 6,375 5,720
Debtors 7 8,379 8,399
Cash at bank and in hand 1,580 647
16,334 14,766
CREDITORS
Amounts falling due within one year 8 20,513 15,834
NET CURRENT LIABILITIES (4,179 ) (1,068 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,201

)

389

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (3,202 ) 388
SHAREHOLDERS' FUNDS (3,201 ) 389

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Castle St Blow Dry Bar Limited (Registered number: NI627180)

Balance Sheet - continued
30 November 2023


The 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





Mrs S Kennedy - Director


Castle St Blow Dry Bar Limited (Registered number: NI627180)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Castle St Blow Dry Bar Limited is a private company, limited by shares , registered in Northern Ireland. 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.
Improvements to property - 10% on cost
Fixtures and fittings - 20% on cost

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.


Castle St Blow Dry Bar Limited (Registered number: NI627180)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 2,275 6,724 8,999
DEPRECIATION
At 1 December 2022 1,824 5,718 7,542
Charge for year 228 251 479
At 30 November 2023 2,052 5,969 8,021
NET BOOK VALUE
At 30 November 2023 223 755 978
At 30 November 2022 451 1,006 1,457

6. STOCKS
30/11/23 30/11/22
£    £   
Stocks 6,375 5,720

Castle St Blow Dry Bar Limited (Registered number: NI627180)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/23 30/11/22
£    £   
Other debtors 3,875 8,399
Tax 4,504 -
8,379 8,399

Other debtors comprises amounts owed by connected companies.

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/23 30/11/22
£    £   
Trade creditors 3,390 390
Tax 8,776 8,776
Social security and other taxes 2,084 433
Directors' current accounts 382 642
Accruals and deferred income 5,881 5,593
20,513 15,834

9. CAPITAL COMMITMENTS
30/11/23 30/11/22
£    £   
Contracted but not provided for in the
financial statements - -