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REGISTERED NUMBER: 07702581 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Manchester Academy Of Barbering Ltd

Manchester Academy Of Barbering Ltd (Registered number: 07702581)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Manchester Academy Of Barbering Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Mr M P Pavlou





SECRETARY: Mrs. E Pavlou





REGISTERED OFFICE: 34 Charlotte Street
Manchester
M1 4FD





REGISTERED NUMBER: 07702581 (England and Wales)





ACCOUNTANTS: Marneros Marcus & Co Ltd
Chartered Certified Accountants
First floor, Hagley Court
40 Vicarage Road
Edgbaston
Birmingham
West Midlands
B15 3EZ

Manchester Academy Of Barbering Ltd (Registered number: 07702581)

Balance Sheet
31 July 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 - 7,602

CURRENT ASSETS
Cash at bank and in hand - 5,157

CREDITORS
Amounts falling due within one year 5 15,885 21,042
NET CURRENT LIABILITIES (15,885 ) (15,885 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(15,885

)

(8,283

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (15,985 ) (8,383 )
SHAREHOLDERS' FUNDS (15,885 ) (8,283 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 9 February 2024 and were signed by:





Mr M P Pavlou - Director


Manchester Academy Of Barbering Ltd (Registered number: 07702581)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Manchester Academy Of Barbering 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

The average number of employees during the year was NIL (2022 - NIL).

Manchester Academy Of Barbering Ltd (Registered number: 07702581)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 August 2022 14,416
Disposals (14,416 )
At 31 July 2023 -
DEPRECIATION
At 1 August 2022 6,814
Eliminated on disposal (6,814 )
At 31 July 2023 -
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 7,602

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 14,230 14,982
Tax - 2,767
Directors' loan accounts 1,655 1,655
Accrued expenses - 1,638
15,885 21,042

Manchester Academy Of Barbering Ltd

Report of the Accountants to the Director of
Manchester Academy Of Barbering Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2023 set out on page nil and you consider that the company is exempt from an audit.

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.






Marneros Marcus & Co Ltd
Chartered Certified Accountants
First floor, Hagley Court
40 Vicarage Road
Edgbaston
Birmingham
West Midlands
B15 3EZ


Date: .............................................