ELISA BEAUTY SALON LTD,Ltd - AccountsLtd

For the year ended 31 August 2024

ELISA BEAUTY SALON LTD

Director's Report

The director presents his report and financial statements for the year ended 31 August 2024.

Principal activities

The principal activity of the company continued to be that of BEAUTICIANS

Director

The director who served the company throughout the year was as follows:

IAIN HOEY

Signed on behalf of the board of directors

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Date:

12 December 2025

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For the year ended 31 August 2024

ELISA BEAUTY SALON LTD

Independent Accountants' Report

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements

for the year ended 31 August 2024 and you consider that the company is exempt from an audit under the Companies

Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to

assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations

supplied to us.

JOHN Q STEWART ACCOUNTANTS

45 MAIN STREET

FAULDHOUSE

BY BATHGATE

WEST LOTHIAN

EH47 9HY

Date:

12 December 2025

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For the year ended 31 August 2024

ELISA BEAUTY SALON LTD

Income Statement

2024

Turnover

62,377

Cost of sales

(15,889)

Gross profit

46,488

Administrative expenses

(43,392)

Operating profit

3,096

Interest payable and similar charges

(86)

3,010

Profit before taxation

(571)

Taxation

2,439

Profit for the financial year

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Registered Number :

SC777994

As at 31 August 2024

ELISA BEAUTY SALON LTD

Statement of Financial Position

2024

Notes

Current assets

Cash and cash equivalents

4,086

Total assets less current liabilities

4,086

Trade and other payables: amounts falling due after more

than one year

(1,647)

2,439

Net assets/liabilities

Capital and reserves

Called up share capital

Retained earnings

2,438

2,439

Shareholders' funds

For the year ended 31 August 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 of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section

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 in accordance with the provisions applicable to companies subject to the small companies regime.

IAIN HOEY

These financial statements were approved and authorised for issue by the Board on 12 December 2025 and were signed by:

The notes form part of these financial statements

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For the year ended 31 August 2024

ELISA BEAUTY SALON LTD

Notes to the Financial Statements

Statutory Information

ELISA BEAUTY SALON LTD is a private limited company, limited by shares, domiciled in Scotland, registration

number SC777994.

Registered address:

4B MAIN STREET

LIVINGSTON VILLAGE

LIVINGSTON

WEST LOTHIAN

EH54 7AF

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A of Financial

Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the

Companies Act 2006. The financial statements have been prepared under the historical costs convention as

modified by the revaluation of certain assets.

2. Trade and other payables: amounts falling due after more than one year

2024

Trade creditors

1,647

3. Average number of persons employed

During the year the average number of employees was 4 (2023 : 4)

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