1 June 2023 false No description of principal activity Taxfiler 2024.6 12010939business:PrivateLimitedCompanyLtd2023-06-012024-05-31 120109392023-05-31 120109392023-06-012024-05-31 12010939business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 12010939business:FilletedAccounts2023-06-012024-05-31 120109392024-05-31 12010939business:Director12023-06-012024-05-31 12010939business:RegisteredOffice2023-06-012024-05-31 120109392023-05-31 12010939core:WithinOneYear2024-05-31 12010939core:WithinOneYear2023-05-31 12010939core:AfterOneYear2024-05-31 12010939core:AfterOneYear2023-05-31 12010939core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 12010939core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 12010939core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 12010939core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 12010939core:PreviouslyStatedAmount2024-05-31 12010939core:PreviouslyStatedAmount2023-05-31 12010939business:SmallEntities2023-06-012024-05-31 12010939countries:EnglandWales2023-06-012024-05-31 12010939core:PlantMachinery2023-06-012024-05-31 12010939core:ComputerEquipment2023-06-012024-05-31 12010939core:IntangibleAssetsOtherThanGoodwill2023-05-31 12010939core:IntangibleAssetsOtherThanGoodwill2024-05-31 12010939core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-31 12010939core:PlantMachinery2023-05-31 12010939core:ComputerEquipment2023-05-31 12010939core:PlantMachinery2024-05-31 12010939core:ComputerEquipment2024-05-31 120109392022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 12010939 (England and Wales)
Capelli Salon Couture Limited Unaudited accounts for the year ended 31 May 2024
Capelli Salon Couture Limited Unaudited accounts Contents
Page
- 2 -
Capelli Salon Couture Limited Company Information for the year ended 31 May 2024
Director
MS C Shirley
Company Number
12010939 (England and Wales)
Registered Office
33 Stavordale Road Wirral Merseyside CH46 9PP England
Accountants
Pink Butterfly Accounting Ltd 90 Blackstairs Road Ellesmere Port Cheshire CH66 1TX
- 3 -
Capelli Salon Couture Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
1 
Tangible assets
120 
560 
120 
561 
Current assets
Inventories
1,000 
7,039 
Debtors
34,033 
29,018 
Cash at bank and in hand
2 
689 
35,035 
36,746 
Creditors: amounts falling due within one year
(169,015)
(136,309)
Net current liabilities
(133,980)
(99,563)
Total assets less current liabilities
(133,860)
(99,002)
Creditors: amounts falling due after more than one year
(8,420)
(9,433)
Net liabilities
(142,280)
(108,435)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(142,281)
(108,436)
Shareholders' funds
(142,280)
(108,435)
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 30 May 2025 and were signed on its behalf by
MS C Shirley Director Company Registration No. 12010939
- 4 -
Capelli Salon Couture Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Capelli Salon Couture Limited is a private company, limited by shares, registered in England and Wales, registration number 12010939. The registered office is 33 Stavordale Road, Wirral, Merseyside, CH46 9PP, 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.
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
33% reducing balance
Computer equipment
33% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2023
1 
At 31 May 2024
1 
Amortisation
At 1 June 2023
- 
Charge for the year
1 
At 31 May 2024
1 
Net book value
At 31 May 2024
- 
At 31 May 2023
1 
- 5 -
Capelli Salon Couture Limited Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
20,571 
2,384 
22,955 
At 31 May 2024
20,571 
2,384 
22,955 
Depreciation
At 1 June 2023
20,493 
1,902 
22,395 
Charge for the year
78 
362 
440 
At 31 May 2024
20,571 
2,264 
22,835 
Net book value
At 31 May 2024
- 
120 
120 
At 31 May 2023
78 
482 
560 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
32,714 
24,744 
Accrued income and prepayments
70 
63 
Other debtors
1,249 
3,650 
34,033 
28,457 
Amounts falling due after more than one year
Trade debtors
- 
561 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
21,324 
21,831 
Taxes and social security
1,615 
- 
Other creditors
41,660 
41,660 
Loans from directors
100,280 
69,412 
Accruals
4,136 
3,406 
169,015 
136,309 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,420 
9,433 
9
Average number of employees
During the year the average number of employees was 6 (2023: 8).
- 6 -