REGISTERED NUMBER: SC768598 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

JAMES DUN SALON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D M Walker

D W Wiseman

REGISTERED OFFICE:

5 Carden Place

Aberdeen

AB10 1UT

REGISTERED NUMBER:

SC768598 (Scotland)

FIXED ASSETS

Tangible assets

4

142,641

126,934

CURRENT ASSETS

Debtors

5

48,192

62,225

Cash at bank

52,573

11,155

100,765

73,380

CREDITORS

Amounts falling due within one year

6

207,533

179,359

NET CURRENT LIABILITIES

(106,768

)

(105,979

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,873

20,955

PROVISIONS FOR LIABILITIES

8,269

-

NET ASSETS

27,604

20,955

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

27,603

20,954

27,604

20,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

D W Wiseman - Director

1.	STATUTORY INFORMATION

James Dun Salon Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over 7 years

Plant and machinery

-

Straight line over 4 years

Fixtures and fittings

-

Straight line over 4 years

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

124,292

7,683

6,610

492

139,077

Additions

32,159

1,229

5,776

232

39,396

At 30 April 2025

156,451

8,912

12,386

724

178,473

DEPRECIATION

At 1 May 2024

9,861

1,280

893

109

12,143

Charge for year

19,416

2,177

1,919

177

23,689

At 30 April 2025

29,277

3,457

2,812

286

35,832

NET BOOK VALUE

At 30 April 2025

127,174

5,455

9,574

438

142,641

At 30 April 2024

114,431

6,403

5,717

383

126,934

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,771

20,562

Amounts owed by group undertakings

-

2,953

Amounts owed by participating interests

30,762

13,199

Other debtors

9,659

25,511

48,192

62,225

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

55,678

71,719

Amounts owed to group undertakings

5,678

-

Taxation and social security

96,775

101,297

Other creditors

49,402

6,343

207,533

179,359

7.	ULTIMATE CONTROLLING PARTY

The controlling party is James Dun's Holdings Limited.

The ultimate controlling party is the directors