2023-06-012024-05-312024-05-31false04526645MAKING WAVES (SALON) LIMITED2024-09-1596020iso4217:GBPxbrli:pure045266452023-06-01045266452024-05-31045266452023-06-012024-05-31045266452022-06-01045266452023-05-31045266452022-06-012023-05-3104526645bus:SmallEntities2023-06-012024-05-3104526645bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3104526645bus:FullAccounts2023-06-012024-05-3104526645bus:PrivateLimitedCompanyLtd2023-06-012024-05-3104526645core:WithinOneYear2024-05-3104526645core:AfterOneYear2024-05-3104526645core:WithinOneYear2023-05-3104526645core:AfterOneYear2023-05-3104526645core:ShareCapital2024-05-3104526645core:SharePremium2024-05-3104526645core:RevaluationReserve2024-05-3104526645core:OtherReservesSubtotal2024-05-3104526645core:RetainedEarningsAccumulatedLosses2024-05-3104526645core:ShareCapital2023-05-3104526645core:SharePremium2023-05-3104526645core:RevaluationReserve2023-05-3104526645core:OtherReservesSubtotal2023-05-3104526645core:RetainedEarningsAccumulatedLosses2023-05-3104526645core:LandBuildings2024-05-3104526645core:PlantMachinery2024-05-3104526645core:Vehicles2024-05-3104526645core:FurnitureFittings2024-05-3104526645core:OfficeEquipment2024-05-3104526645core:NetGoodwill2024-05-3104526645core:IntangibleAssetsOtherThanGoodwill2024-05-3104526645core:ListedExchangeTraded2024-05-3104526645core:UnlistedNon-exchangeTraded2024-05-3104526645core:LandBuildings2023-05-3104526645core:PlantMachinery2023-05-3104526645core:Vehicles2023-05-3104526645core:FurnitureFittings2023-05-3104526645core:OfficeEquipment2023-05-3104526645core:NetGoodwill2023-05-3104526645core:IntangibleAssetsOtherThanGoodwill2023-05-3104526645core:ListedExchangeTraded2023-05-3104526645core:UnlistedNon-exchangeTraded2023-05-3104526645core:LandBuildings2023-06-012024-05-3104526645core:PlantMachinery2023-06-012024-05-3104526645core:Vehicles2023-06-012024-05-3104526645core:FurnitureFittings2023-06-012024-05-3104526645core:OfficeEquipment2023-06-012024-05-3104526645core:NetGoodwill2023-06-012024-05-3104526645core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3104526645core:ListedExchangeTraded2023-06-012024-05-3104526645core:UnlistedNon-exchangeTraded2023-06-012024-05-3104526645core:MoreThanFiveYears2023-06-012024-05-3104526645core:Non-currentFinancialInstruments2024-05-3104526645core:Non-currentFinancialInstruments2023-05-3104526645dpl:CostSales2023-06-012024-05-3104526645dpl:DistributionCosts2023-06-012024-05-3104526645core:LandBuildings2023-06-012024-05-3104526645core:PlantMachinery2023-06-012024-05-3104526645core:Vehicles2023-06-012024-05-3104526645core:FurnitureFittings2023-06-012024-05-3104526645core:OfficeEquipment2023-06-012024-05-3104526645dpl:AdministrativeExpenses2023-06-012024-05-3104526645core:NetGoodwill2023-06-012024-05-3104526645core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3104526645dpl:GroupUndertakings2023-06-012024-05-3104526645dpl:ParticipatingInterests2023-06-012024-05-3104526645dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3104526645core:ListedExchangeTraded2023-06-012024-05-3104526645dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3104526645core:UnlistedNon-exchangeTraded2023-06-012024-05-3104526645dpl:CostSales2022-06-012023-05-3104526645dpl:DistributionCosts2022-06-012023-05-3104526645core:LandBuildings2022-06-012023-05-3104526645core:PlantMachinery2022-06-012023-05-3104526645core:Vehicles2022-06-012023-05-3104526645core:FurnitureFittings2022-06-012023-05-3104526645core:OfficeEquipment2022-06-012023-05-3104526645dpl:AdministrativeExpenses2022-06-012023-05-3104526645core:NetGoodwill2022-06-012023-05-3104526645core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3104526645dpl:GroupUndertakings2022-06-012023-05-3104526645dpl:ParticipatingInterests2022-06-012023-05-3104526645dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3104526645core:ListedExchangeTraded2022-06-012023-05-3104526645dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3104526645core:UnlistedNon-exchangeTraded2022-06-012023-05-3104526645core:NetGoodwill2024-05-3104526645core:IntangibleAssetsOtherThanGoodwill2024-05-3104526645core:LandBuildings2024-05-3104526645core:PlantMachinery2024-05-3104526645core:Vehicles2024-05-3104526645core:FurnitureFittings2024-05-3104526645core:OfficeEquipment2024-05-3104526645core:AfterOneYear2024-05-3104526645core:WithinOneYear2024-05-3104526645core:ListedExchangeTraded2024-05-3104526645core:UnlistedNon-exchangeTraded2024-05-3104526645core:ShareCapital2024-05-3104526645core:SharePremium2024-05-3104526645core:RevaluationReserve2024-05-3104526645core:OtherReservesSubtotal2024-05-3104526645core:RetainedEarningsAccumulatedLosses2024-05-3104526645core:NetGoodwill2023-05-3104526645core:IntangibleAssetsOtherThanGoodwill2023-05-3104526645core:LandBuildings2023-05-3104526645core:PlantMachinery2023-05-3104526645core:Vehicles2023-05-3104526645core:FurnitureFittings2023-05-3104526645core:OfficeEquipment2023-05-3104526645core:AfterOneYear2023-05-3104526645core:WithinOneYear2023-05-3104526645core:ListedExchangeTraded2023-05-3104526645core:UnlistedNon-exchangeTraded2023-05-3104526645core:ShareCapital2023-05-3104526645core:SharePremium2023-05-3104526645core:RevaluationReserve2023-05-3104526645core:OtherReservesSubtotal2023-05-3104526645core:RetainedEarningsAccumulatedLosses2023-05-3104526645core:NetGoodwill2022-06-0104526645core:IntangibleAssetsOtherThanGoodwill2022-06-0104526645core:LandBuildings2022-06-0104526645core:PlantMachinery2022-06-0104526645core:Vehicles2022-06-0104526645core:FurnitureFittings2022-06-0104526645core:OfficeEquipment2022-06-0104526645core:AfterOneYear2022-06-0104526645core:WithinOneYear2022-06-0104526645core:ListedExchangeTraded2022-06-0104526645core:UnlistedNon-exchangeTraded2022-06-0104526645core:ShareCapital2022-06-0104526645core:SharePremium2022-06-0104526645core:RevaluationReserve2022-06-0104526645core:OtherReservesSubtotal2022-06-0104526645core:RetainedEarningsAccumulatedLosses2022-06-0104526645core:AfterOneYear2023-06-012024-05-3104526645core:WithinOneYear2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3104526645core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3104526645core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3104526645core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3104526645core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3104526645core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3104526645core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3104526645core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3104526645core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3104526645core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3104526645core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3104526645core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3104526645core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3104526645core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3104526645core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3104526645core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3104526645core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3104526645core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3104526645core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3104526645bus:Director12023-06-012024-05-31

MAKING WAVES (SALON) LIMITED

Registered Number
04526645
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

MAKING WAVES (SALON) LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

FREEDMAN, Roy

Company Secretary

FREEDMAN, Jackie

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

04526645 (England and Wales)
MAKING WAVES (SALON) LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors108,011108,011
Cash at bank and on hand127,479184,961
235,490292,972
Creditors amounts falling due within one year3(4)(5)
Net current assets (liabilities)235,486292,967
Total assets less current liabilities235,486292,967
Accruals and deferred income(720)(720)
Net assets234,766292,247
Capital and reserves
Called up share capital100100
Profit and loss account234,666292,147
Shareholders' funds234,766292,247
The financial statements were approved and authorised for issue by the Director on 15 September 2024, and are signed on its behalf by:
FREEDMAN, Roy
Director
Registered Company No. 04526645
MAKING WAVES (SALON) LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
2.Average number of employees

20242023
Average number of employees during the year11
3.Creditors: amounts due within one year

2024

2023

££
Other creditors45
Total45