2023-05-012024-04-302024-04-30falseSC659287SALON CUSTOM LIMITED2025-03-2643320falseiso4217:GBPxbrli:pureSC6592872023-05-01SC6592872024-04-30SC6592872023-05-012024-04-30SC6592872022-05-01SC6592872023-04-30SC6592872022-05-012023-04-30SC659287bus:SmallEntities2023-05-012024-04-30SC659287bus:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC659287bus:FullAccounts2023-05-012024-04-30SC659287bus:PrivateLimitedCompanyLtd2023-05-012024-04-30SC659287core:WithinOneYear2024-04-30SC659287core:AfterOneYear2024-04-30SC659287core:WithinOneYear2023-04-30SC659287core:AfterOneYear2023-04-30SC659287core:ShareCapital2024-04-30SC659287core:SharePremium2024-04-30SC659287core:RevaluationReserve2024-04-30SC659287core:OtherReservesSubtotal2024-04-30SC659287core:RetainedEarningsAccumulatedLosses2024-04-30SC659287core:ShareCapital2023-04-30SC659287core:SharePremium2023-04-30SC659287core:RevaluationReserve2023-04-30SC659287core:OtherReservesSubtotal2023-04-30SC659287core:RetainedEarningsAccumulatedLosses2023-04-30SC659287core:LandBuildings2024-04-30SC659287core:PlantMachinery2024-04-30SC659287core:Vehicles2024-04-30SC659287core:FurnitureFittings2024-04-30SC659287core:OfficeEquipment2024-04-30SC659287core:NetGoodwill2024-04-30SC659287core:IntangibleAssetsOtherThanGoodwill2024-04-30SC659287core:ListedExchangeTraded2024-04-30SC659287core:UnlistedNon-exchangeTraded2024-04-30SC659287core:LandBuildings2023-04-30SC659287core:PlantMachinery2023-04-30SC659287core:Vehicles2023-04-30SC659287core:FurnitureFittings2023-04-30SC659287core:OfficeEquipment2023-04-30SC659287core:NetGoodwill2023-04-30SC659287core:IntangibleAssetsOtherThanGoodwill2023-04-30SC659287core:ListedExchangeTraded2023-04-30SC659287core:UnlistedNon-exchangeTraded2023-04-30SC659287core:LandBuildings2023-05-012024-04-30SC659287core:PlantMachinery2023-05-012024-04-30SC659287core:Vehicles2023-05-012024-04-30SC659287core:FurnitureFittings2023-05-012024-04-30SC659287core:OfficeEquipment2023-05-012024-04-30SC659287core:NetGoodwill2023-05-012024-04-30SC659287core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC659287core:ListedExchangeTraded2023-05-012024-04-30SC659287core:UnlistedNon-exchangeTraded2023-05-012024-04-30SC659287core:MoreThanFiveYears2023-05-012024-04-30SC659287core:Non-currentFinancialInstruments2024-04-30SC659287core:Non-currentFinancialInstruments2023-04-30SC659287dpl:CostSales2023-05-012024-04-30SC659287dpl:DistributionCosts2023-05-012024-04-30SC659287core:LandBuildings2023-05-012024-04-30SC659287core:PlantMachinery2023-05-012024-04-30SC659287core:Vehicles2023-05-012024-04-30SC659287core:FurnitureFittings2023-05-012024-04-30SC659287core:OfficeEquipment2023-05-012024-04-30SC659287dpl:AdministrativeExpenses2023-05-012024-04-30SC659287core:NetGoodwill2023-05-012024-04-30SC659287core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC659287dpl:GroupUndertakings2023-05-012024-04-30SC659287dpl:ParticipatingInterests2023-05-012024-04-30SC659287dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-30SC659287core:ListedExchangeTraded2023-05-012024-04-30SC659287dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-30SC659287core:UnlistedNon-exchangeTraded2023-05-012024-04-30SC659287dpl:CostSales2022-05-012023-04-30SC659287dpl:DistributionCosts2022-05-012023-04-30SC659287core:LandBuildings2022-05-012023-04-30SC659287core:PlantMachinery2022-05-012023-04-30SC659287core:Vehicles2022-05-012023-04-30SC659287core:FurnitureFittings2022-05-012023-04-30SC659287core:OfficeEquipment2022-05-012023-04-30SC659287dpl:AdministrativeExpenses2022-05-012023-04-30SC659287core:NetGoodwill2022-05-012023-04-30SC659287core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-30SC659287dpl:GroupUndertakings2022-05-012023-04-30SC659287dpl:ParticipatingInterests2022-05-012023-04-30SC659287dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-30SC659287core:ListedExchangeTraded2022-05-012023-04-30SC659287dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-30SC659287core:UnlistedNon-exchangeTraded2022-05-012023-04-30SC659287core:NetGoodwill2024-04-30SC659287core:IntangibleAssetsOtherThanGoodwill2024-04-30SC659287core:LandBuildings2024-04-30SC659287core:PlantMachinery2024-04-30SC659287core:Vehicles2024-04-30SC659287core:FurnitureFittings2024-04-30SC659287core:OfficeEquipment2024-04-30SC659287core:AfterOneYear2024-04-30SC659287core:WithinOneYear2024-04-30SC659287core:ListedExchangeTraded2024-04-30SC659287core:UnlistedNon-exchangeTraded2024-04-30SC659287core:ShareCapital2024-04-30SC659287core:SharePremium2024-04-30SC659287core:RevaluationReserve2024-04-30SC659287core:OtherReservesSubtotal2024-04-30SC659287core:RetainedEarningsAccumulatedLosses2024-04-30SC659287core:NetGoodwill2023-04-30SC659287core:IntangibleAssetsOtherThanGoodwill2023-04-30SC659287core:LandBuildings2023-04-30SC659287core:PlantMachinery2023-04-30SC659287core:Vehicles2023-04-30SC659287core:FurnitureFittings2023-04-30SC659287core:OfficeEquipment2023-04-30SC659287core:AfterOneYear2023-04-30SC659287core:WithinOneYear2023-04-30SC659287core:ListedExchangeTraded2023-04-30SC659287core:UnlistedNon-exchangeTraded2023-04-30SC659287core:ShareCapital2023-04-30SC659287core:SharePremium2023-04-30SC659287core:RevaluationReserve2023-04-30SC659287core:OtherReservesSubtotal2023-04-30SC659287core:RetainedEarningsAccumulatedLosses2023-04-30SC659287core:NetGoodwill2022-05-01SC659287core:IntangibleAssetsOtherThanGoodwill2022-05-01SC659287core:LandBuildings2022-05-01SC659287core:PlantMachinery2022-05-01SC659287core:Vehicles2022-05-01SC659287core:FurnitureFittings2022-05-01SC659287core:OfficeEquipment2022-05-01SC659287core:AfterOneYear2022-05-01SC659287core:WithinOneYear2022-05-01SC659287core:ListedExchangeTraded2022-05-01SC659287core:UnlistedNon-exchangeTraded2022-05-01SC659287core:ShareCapital2022-05-01SC659287core:SharePremium2022-05-01SC659287core:RevaluationReserve2022-05-01SC659287core:OtherReservesSubtotal2022-05-01SC659287core:RetainedEarningsAccumulatedLosses2022-05-01SC659287core:AfterOneYear2023-05-012024-04-30SC659287core:WithinOneYear2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC659287core:Non-currentFinancialInstrumentscore:CostValuation2024-04-30SC659287core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-30SC659287core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-30SC659287core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-30SC659287core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-30SC659287core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-30SC659287core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-30SC659287core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-30SC659287core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-30SC659287core:Non-currentFinancialInstrumentscore:CostValuation2023-04-30SC659287core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-30SC659287core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-30SC659287core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-30SC659287core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-30SC659287core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-30SC659287core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-30SC659287core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-30SC659287core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-30SC659287bus:Director12023-05-012024-04-30

SALON CUSTOM LIMITED

Registered Number
SC659287
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2024

SALON CUSTOM LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

DEVER, Peter

Registered Address

101 Kempsthorn Road
Pollock
Glasgow
G53 5SZ

Registered Number

SC659287 (Scotland)
SALON CUSTOM LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,3424,456
3,3424,456
Current assets
Stocks44001,800
Debtors510,0345,252
Cash at bank and on hand5,81813,404
16,25220,456
Creditors amounts falling due within one year6(43,991)(24,077)
Net current assets (liabilities)(27,739)(3,621)
Total assets less current liabilities(24,397)835
Net assets(24,397)835
Capital and reserves
Called up share capital11
Profit and loss account(24,398)834
Shareholders' funds(24,397)835
The financial statements were approved and authorised for issue by the Director on 26 March 2025, and are signed on its behalf by:
DEVER, Peter
Director
Registered Company No. SC659287
SALON CUSTOM LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 May 239,7509,750
At 30 April 249,7509,750
Depreciation and impairment
At 01 May 235,2945,294
Charge for year1,1141,114
At 30 April 246,4086,408
Net book value
At 30 April 243,3423,342
At 30 April 234,4564,456
4.Stocks

2024

2023

££
Raw materials and consumables4001,800
Total4001,800
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9,7424,961
Other debtors292291
Total10,0345,252
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8,938540
Taxation and social security1,2323,900
Other creditors33,82119,637
Total43,99124,077