Company Registration No. 09874513 (England and Wales)
Salon Supplies 365 Limited
Unaudited accounts
for the year ended 31 March 2026
Salon Supplies 365 Limited
Unaudited accounts
Contents
Salon Supplies 365 Limited
Company Information
for the year ended 31 March 2026
Directors
Amy Louise Ygartua
Ramon Carl Ygartua
Company Number
09874513 (England and Wales)
Registered Office
10 Mapleton Close
Prenton
Birkenhead
Merseyside
CH43 3EZ
Accountants
Foster Barlow Limited
81 Penny Meadow
Ashton under Lyne
Lancashire
OL6 6EL
Salon Supplies 365 Limited
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
10,972
-
Creditors: amounts falling due within one year
(12,138)
(53,390)
Net current assets/(liabilities)
633
(3,228)
Total assets less current liabilities
633
1,325
Creditors: amounts falling due after more than one year
-
(628)
Provisions for liabilities
Called up share capital
200
200
Profit and loss account
-
64
Shareholders' funds
200
264
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by
Amy Louise Ygartua
Director
Company Registration No. 09874513
Salon Supplies 365 Limited
Notes to the Accounts
for the year ended 31 March 2026
Salon Supplies 365 Limited is a private company, limited by shares, registered in England and Wales, registration number 09874513. The registered office is 10 Mapleton Close, Prenton, Birkenhead, Merseyside, CH43 3EZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on cost
Motor vehicles
25% reducing balance
Fixtures & fittings
25% on cost
Computer equipment
33% on cost
Inventories have been valued at the lower of cost and net realisable value. Cost represents purchase price net of all discounts and VAT.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Salon Supplies 365 Limited
Notes to the Accounts
for the year ended 31 March 2026
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
10,298
7,200
6,824
1,329
25,651
At 31 March 2026
10,298
7,200
6,824
1,329
25,651
At 1 April 2025
6,887
6,060
6,823
1,328
21,098
Charge for the year
3,411
1,140
1
1
4,553
At 31 March 2026
10,298
7,200
6,824
1,329
25,651
At 31 March 2026
-
-
-
-
-
At 31 March 2025
3,411
1,140
1
1
4,553
Amounts falling due within one year
Accrued income and prepayments
-
1,225
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
27,150
Taxes and social security
3,839
11,225
Other creditors
2,975
1,813
Loans from directors
5,324
-
7
Creditors: amounts falling due after more than one year
2026
2025
Salon Supplies 365 Limited
Notes to the Accounts
for the year ended 31 March 2026
8
Average number of employees
During the year the average number of employees was 5 (2025: 5).