Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09084899 J K Chalayer N A Pilbrow A Ali Ohs Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09084899 2023-12-31 09084899 2024-12-31 09084899 2024-01-01 2024-12-31 09084899 frs-core:CurrentFinancialInstruments 2024-12-31 09084899 frs-core:ComputerEquipment 2024-12-31 09084899 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09084899 frs-core:ComputerEquipment 2023-12-31 09084899 frs-core:FurnitureFittings 2024-12-31 09084899 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09084899 frs-core:FurnitureFittings 2023-12-31 09084899 frs-core:SharePremium 2024-12-31 09084899 frs-core:ShareCapital 2024-12-31 09084899 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09084899 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09084899 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09084899 frs-bus:SmallEntities 2024-01-01 2024-12-31 09084899 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09084899 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09084899 frs-core:UnlistedNon-exchangeTraded 2024-12-31 09084899 frs-core:UnlistedNon-exchangeTraded 2023-12-31 09084899 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 09084899 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09084899 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 09084899 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 09084899 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 09084899 frs-bus:Director1 2024-01-01 2024-12-31 09084899 frs-bus:Director2 2024-01-01 2024-12-31 09084899 frs-bus:Director3 2024-01-01 2024-12-31 09084899 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 09084899 frs-countries:EnglandWales 2024-01-01 2024-12-31 09084899 2022-12-31 09084899 2023-12-31 09084899 2023-01-01 2023-12-31 09084899 frs-core:CurrentFinancialInstruments 2023-12-31 09084899 frs-core:SharePremium 2023-12-31 09084899 frs-core:ShareCapital 2023-12-31 09084899 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09084899
Lesalon Beauty Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09084899
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 284
Investments 5 125,355 -
125,355 284
CURRENT ASSETS
Debtors 6 74,336 155,222
Cash at bank and in hand 16,952 1,879
91,288 157,101
Creditors: Amounts Falling Due Within One Year 7 (14,795 ) (42,269 )
NET CURRENT ASSETS (LIABILITIES) 76,493 114,832
TOTAL ASSETS LESS CURRENT LIABILITIES 201,848 115,116
PROVISIONS FOR LIABILITIES
Deferred Taxation - (74 )
NET ASSETS 201,848 115,042
CAPITAL AND RESERVES
Called up share capital 8 34 34
Share premium account 3,161,867 3,161,867
Profit and Loss Account (2,960,053 ) (3,046,859 )
SHAREHOLDERS' FUNDS 201,848 115,042
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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
J K Chalayer
Director
29/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Lesalon Beauty Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09084899 . The registered office is 9th Floor 107, Cheapside, London, EC2V 6DN.
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.
Functional and Presentational Currency:
The company's functional and presentational currency is GBP.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.3. 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:
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.4. Financial Instruments
The company’s financial instruments comprise cash, listed investments and trade payables arising directly from its operations.
Listed investments are measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. Fair value is determined by reference to quoted market prices in an active market.
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2.8. Employee benefits policy
The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 3,163 15,861 19,024
Disposals (3,163 ) (15,861 ) (19,024 )
As at 31 December 2024 - - -
Depreciation
As at 1 January 2024 3,163 15,577 18,740
Disposals (3,163 ) (15,577 ) (18,740 )
As at 31 December 2024 - - -
Net Book Value
As at 31 December 2024 - - -
As at 1 January 2024 - 284 284
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2024 -
Additions 125,355
As at 31 December 2024 125,355
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 125,355
As at 1 January 2024 -
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6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 113 -
Other debtors 63,475 155,222
VAT 10,748 -
74,336 155,222
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,500 16,930
Bank loans and overdrafts - 5,345
Corporation tax 148 148
Other taxes and social security - 10,671
VAT - 1,775
Directors' loan accounts 7,147 7,400
14,795 42,269
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 34 34
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