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Registered Number: 05835107
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2024

for

JEMMA GEORGE HAIR ARTISTRY LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 11,907    13,381 
Tangible fixed assets 4 7,876    2,502 
19,783    15,883 
Current assets      
Stocks 6,400    5,000 
Debtors 13,259    20,200 
Cash at bank and in hand 22,000    27,711 
41,659    52,911 
Creditors: amount falling due within one year (61,109)   (64,890)
Net current assets (19,450)   (11,979)
 
Total assets less current liabilities 333    3,904 
Net assets 333    3,904 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 332    3,903 
Shareholders' funds 333    3,904 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 02 December 2024 and were signed by:


-------------------------------
Jemma Louise GEORGE
Director
1
General Information
JEMMA GEORGE HAIR ARTISTRY LTD is a private company, limited by shares, registered in England and Wales, registration number 05835107, registration address Office B, Chesil House, Arrow Close, Boyatt Wood, Eastleigh, SO50 4SY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
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
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
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:
Land and Buildings 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
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 7 (2023 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 29,488    29,488 
Additions  
Disposals  
At 31 March 2024 29,488    29,488 
Amortisation
At 01 April 2023 16,107    16,107 
Charge for year 1,474    1,474 
On disposals  
At 31 March 2024 17,581    17,581 
Net book values
At 31 March 2024 11,907    11,907 
At 31 March 2023 13,381    13,381 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 31,680    44,024    1,762    77,466 
Additions   8,000      8,000 
Disposals      
At 31 March 2024 31,680    52,024    1,762    85,466 
Depreciation
At 01 April 2023 31,680    41,768    1,516    74,964 
Charge for year   2,564    62    2,626 
On disposals      
At 31 March 2024 31,680    44,332    1,578    77,590 
Net book values
Closing balance as at 31 March 2024   7,692    184    7,876 
Opening balance as at 01 April 2023   2,256    246    2,502 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2