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Company Registration No. 11840817 (England and Wales)
Emily Jones Hair Ltd Unaudited accounts for the year ended 30 April 2024
Emily Jones Hair Ltd Unaudited accounts Contents
Page
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Emily Jones Hair Ltd Company Information for the year ended 30 April 2024
Director
E R Jones
Company Number
11840817 (England and Wales)
Registered Office
112 Winchester Road, Chandler's Ford Eastleigh Hampshire SO53 2GJ
Accountants
Continuity Finance 95 Brownhill Road Chandlers Ford Eastleigh Hampshire SO53 2FH
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Emily Jones Hair Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,723 
4,495 
Current assets
Inventories
398 
398 
Debtors
6,593 
6,703 
Cash at bank and in hand
22,470 
18,745 
29,461 
25,846 
Creditors: amounts falling due within one year
(6,424)
(7,396)
Net current assets
23,037 
18,450 
Total assets less current liabilities
25,760 
22,945 
Provisions for liabilities
Deferred tax
(517)
(854)
Net assets
25,243 
22,091 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
25,242 
22,090 
Shareholders' funds
25,243 
22,091 
For the year ending 30 April 2024 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 her 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 15 January 2025 and were signed on its behalf by
E R Jones Director Company Registration No. 11840817
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Emily Jones Hair Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Emily Jones Hair Ltd is a private company, limited by shares, registered in England and Wales, registration number 11840817. The registered office is 112 Winchester Road,, Chandler's Ford, Eastleigh, Hampshire, SO53 2GJ.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes and represents income derived from services and sales of goods within the company's ordinary activities. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the service. Due to the nature of the service provided to clients turnover is recognised immediately upon completion of the service.
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:
Plant & machinery
25% on cost
Fixtures & fittings
20% on cost
Computer equipment
25% on cost
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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted at the balance sheet date. Current tax assets and liabilities are not discounted.
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Emily Jones Hair Ltd Notes to the Accounts for the year ended 30 April 2024
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
4,437 
4,000 
1,664 
10,101 
Additions
210 
- 
- 
210 
Disposals
(362)
- 
- 
(362)
At 30 April 2024
4,285 
4,000 
1,664 
9,949 
Depreciation
At 1 May 2023
1,559 
2,735 
1,312 
5,606 
Charge for the year
887 
776 
319 
1,982 
On disposals
(362)
- 
- 
(362)
At 30 April 2024
2,084 
3,511 
1,631 
7,226 
Net book value
At 30 April 2024
2,201 
489 
33 
2,723 
At 30 April 2023
2,878 
1,265 
352 
4,495 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
255 
770 
Accrued income and prepayments
2,963 
2,558 
Other debtors
3,375 
3,375 
6,593 
6,703 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
1,610 
620 
Other creditors
4,139 
4,139 
Loans from directors
- 
1,987 
Accruals
675 
650 
6,424 
7,396 
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Emily Jones Hair Ltd Notes to the Accounts for the year ended 30 April 2024
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
E R Jones
Loan from director
1,987 
- 
1,987 
- 
1,987 
- 
1,987 
- 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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