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Registered number: 13033315
Essential Salon Supplies Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
JMC Accountancy Ltd
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mrs Samantha Law
Company Number 13033315
Registered Office 3a Westfield Road
Manea
March
PE15 0LN
Accountants JMC Accountancy Ltd
L19 South Fens Bus
Fenton Way
Chatteris
Cambridgeshire
PE16 6TT
Page 1
Page 2
Balance Sheet
Registered number: 13033315
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,678 3,570
Tangible Assets 5 36,441 23,942
39,119 27,512
CURRENT ASSETS
Stocks 6 11,445 -
Debtors 7 16,312 10,486
Cash at bank and in hand 12,304 13,223
40,061 23,709
Creditors: Amounts Falling Due Within One Year 8 (72,167 ) (77,442 )
NET CURRENT ASSETS (LIABILITIES) (32,106 ) (53,733 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,013 (26,221 )
Creditors: Amounts Falling Due After More Than One Year 9 (28,752 ) -
NET LIABILITIES (21,739 ) (26,221 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (21,740 ) (26,222 )
SHAREHOLDERS' FUNDS (21,739) (26,221)
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For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Samantha Law
Director
31/07/2025
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Essential Salon Supplies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13033315 . The registered office is 3a Westfield Road, Manea, March, PE15 0LN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are are stated at cost or valuation less amortisation. Amortisation is provided on intangible fixed assets at 25% reducing balance method.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 3% Straight line
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Intangible Assets
Other
£
Cost or Valuation
As at 1 December 2023 5,045
As at 30 November 2024 5,045
Amortisation
As at 1 December 2023 1,475
Provided during the period 892
As at 30 November 2024 2,367
Net Book Value
As at 30 November 2024 2,678
As at 1 December 2023 3,570
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2023 - 994 6,500 25,953
Additions 14,132 - - -
As at 30 November 2024 14,132 994 6,500 25,953
Depreciation
As at 1 December 2023 - 188 3,758 10,598
Provided during the period 424 201 685 -
As at 30 November 2024 424 389 4,443 10,598
Net Book Value
As at 30 November 2024 13,708 605 2,057 15,355
As at 1 December 2023 - 806 2,742 15,355
Computer Equipment Total
£ £
Cost
As at 1 December 2023 8,625 42,072
Additions 1,249 15,381
As at 30 November 2024 9,874 57,453
Depreciation
As at 1 December 2023 3,586 18,130
Provided during the period 1,572 2,882
As at 30 November 2024 5,158 21,012
...CONTINUED
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Net Book Value
As at 30 November 2024 4,716 36,441
As at 1 December 2023 5,039 23,942
6. Stocks
2024 2023
£ £
Stock 11,445 -
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,771 7,261
Stripe Account 7,541 3,225
16,312 10,486
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 60,361 51,398
Bank loans and overdrafts 9,099 178
VAT 1,220 2,059
Net wages 1,000 1,000
Amex 198 -
Barclaycard 289 -
Director's loan account - 22,807
72,167 77,442
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 28,752 -
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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