REGISTERED NUMBER: 15260643 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Emma Miranda The Salon Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs E Lewis

REGISTERED OFFICE:

6 Dragon Drive

Whiston

PRESCOT

Merseyside

L35 3QW

REGISTERED NUMBER:

15260643 (England and Wales)

ACCOUNTANTS:

GR Taylor & Co Accountants

54-56 Ormskirk Street

ST HELENS

Merseyside

WA10 2TF

CURRENT ASSETS

Cash at bank and in hand

12,791

1,106

CREDITORS

Amounts falling due within one year

4

7,362

985

NET CURRENT ASSETS

5,429

121

TOTAL ASSETS LESS CURRENT LIABILITIES

5,429

121

CREDITORS

Amounts falling due after more than one year

5

3,757

-

NET ASSETS

1,672

121

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

6

1,671

120

SHAREHOLDERS' FUNDS

1,672

121

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

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

The director acknowledges her 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 director and authorised for issue on 21 August 2026 and were signed by:

Mrs E Lewis - Director

1.	STATUTORY INFORMATION

Emma Miranda The Salon Ltd is a private company, limited by shares , registered in England and Wales. 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

5,562

28

Other creditors

1,800

957

7,362

985

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

3,757

-

6.

RESERVES

Retained

earnings

£

At 1 December 2024

120

Profit for the year

23,551

Dividends

(22,000

)

At 30 November 2025

1,671