The Rejuvenation Salon Limited

Registered number

05722654

Unaudited Filleted Accounts

31 March 2026

The Rejuvenation Salon Limited
Registered number:		05722654
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Current assets
Stocks		919			852
Cash at bank and in hand		3,706			7,829
		6,578			8,681

Creditors: amounts falling due within one year	3	(6,555)			(7,312)

Net current assets			23			1,369

Net assets			23			1,369

Capital and reserves
Called up share capital			4			4
Profit and loss account			19			1,365

Shareholders' funds			23			1,369

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs J Daley
Director
Approved by the board on 16 April 2026

The Rejuvenation Salon Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	2		2


3	Creditors: amounts falling due within one year	2026		2025
£			£

	Bank loans and overdrafts	405		2,446
	Taxation and social security costs	4,592		2,859
	Other creditors	1,558		2,007
		6,555		7,312


4	Other information

	The Rejuvenation Salon Limited is a private company limited by shares and incorporated in England. Its registered office is:
	300 St Marys Road
	Garston
	Liverpool
	Merseyside
	L19 0NQ