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Company Registration No. 14144459 (England and Wales)
Twenty Three Salon Ltd Unaudited accounts for the year ended 31 May 2024
Twenty Three Salon Ltd Unaudited accounts Contents
Page
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Twenty Three Salon Ltd Company Information for the year ended 31 May 2024
Director
E Pearson
Company Number
14144459 (England and Wales)
Registered Office
THE PINNACLE DURHAM ROAD SACRISTON DURHAM DH7 6FE ENGLAND
Accountants
LP Accountants Ltd Unit E Colima Avenue Sunderland Tyne & Wear SR5 3XB
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Twenty Three Salon Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
5,500 
3,500 
Debtors
22,298 
3,168 
Cash at bank and in hand
1,703 
1,892 
29,501 
8,560 
Creditors: amounts falling due within one year
(30,236)
(6,627)
Net current (liabilities)/assets
(735)
1,933 
Net (liabilities)/assets
(735)
1,933 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(736)
1,932 
Shareholders' funds
(735)
1,933 
For the year ending 31 May 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 25 February 2025 and were signed on its behalf by
E Pearson Director Company Registration No. 14144459
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Twenty Three Salon Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Twenty Three Salon Ltd is a private company, limited by shares, registered in England and Wales, registration number 14144459. The registered office is THE PINNACLE DURHAM ROAD, SACRISTON, DURHAM, DH7 6FE, ENGLAND.
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.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
22,298 
3,168 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
1,739 
453 
Other creditors
28,272 
5,949 
Accruals
225 
225 
30,236 
6,627 
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
E Pearson
Director's Loan Account
198 
131 
- 
329 
198 
131 
- 
329 
7
Transactions with related parties
At the year end, £22,339 was owed to Pearson Developments Ltd and £4,000 to Auton Hair Clinic Ltd by the company. The Face and Body Clinic Ltd owed £4,374 to the company and Auton Style Ltd owed £17,595, all of which are companies under common ownership and control.
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Twenty Three Salon Ltd Notes to the Accounts for the year ended 31 May 2024
8
Average number of employees
During the year the average number of employees was 6 (2023: 5).
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