Aims: To investigate the first high resolution optical spectrum of the B-type star, LS III +52 24, identified as the optical counterpart of the hot post-AGB candidate IRAS 22023+5249 (I22023). Methods: We carried out detailed identifications of the observed absorption and emission features in the high resolution spectrum (4290 - 9015 A) of I22023 obtained with the Utrecht Echelle Spectrograph on the 4.2m William Herschel Telescope. Using Kuruczs WIDTH9 program and the spectrum synthesis code, SYNSPEC, we determined the atmospheric parameters and abundances. The photospheric abundances were derived under the LTE approximation. The NEBULAR package under IRAF was used to estimate the electron temperature (T_e) and the electron density (N_e) from the [N II] and [S II] lines. Results: We estimated T_eff=24000 K, log g=3.0, xi_t=7 kms^{-1}. The derived CNO abundances suggest an evolved star with C/O < 1. P-Cygni profiles of hydrogen and helium indicate ongoing post-AGB mass loss. The presence of [N II] and [S II] lines and the non-detection of [O III] indicate that photoionisation has just started. The derived nebular parameters T_e=7000 K, N_e=1.2X10^{4} cm^{-3} are comparable to those measured in young, compact planetary nebulae (PNe). The nebular expansion velocity was estimated to be 17.5 kms^{-1}. Conclusions: The observed spectral features, large heliocentric radial velocity (-148.31 +/- 0.60 kms^{-1}), atmospheric parameters and chemical composition indicate that I22023, at a distance of 1.95 kpc, is an evolved post-AGB star belonging to the old disk population. The nebular parameters suggest that the central star may be evolving into a compact, young PN, similar to Hen3-1357.
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