1 October 2022 false No description of principal activity Taxfiler 2023.14 SC675626business:PrivateLimitedCompanyLtd2022-10-012023-09-30 SC6756262022-09-30 SC6756262022-10-012023-09-30 SC675626business:AuditExemptWithAccountantsReport2022-10-012023-09-30 SC675626business:FilletedAccounts2022-10-012023-09-30 SC6756262023-09-30 SC675626business:Director12022-10-012023-09-30 SC675626business:RegisteredOffice2022-10-012023-09-30 SC6756262022-09-30 SC675626core:WithinOneYear2023-09-30 SC675626core:WithinOneYear2022-09-30 SC675626core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC675626core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 SC675626core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC675626core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 SC675626core:PreviouslyStatedAmount2023-09-30 SC675626core:PreviouslyStatedAmount2022-09-30 SC675626business:SmallEntities2022-10-012023-09-30 SC675626countries:Scotland2022-10-012023-09-30 SC675626core:PlantMachinery2022-10-012023-09-30 SC675626core:FurnitureFittings2022-10-012023-09-30 SC675626core:PlantMachinery2022-09-30 SC675626core:FurnitureFittings2022-09-30 SC675626core:PlantMachinery2023-09-30 SC675626core:FurnitureFittings2023-09-30 SC6756262021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC675626 (Scotland)
KEYSTONE BARBERS LTD Unaudited accounts for the year ended 30 September 2023
KEYSTONE BARBERS LTD Unaudited accounts Contents
Page
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KEYSTONE BARBERS LTD Company Information for the year ended 30 September 2023
Director
Sameh Attaallah
Company Number
SC675626 (Scotland)
Registered Office
54 MAIN STREET MILNGAVIE G62 6JD SCOTLAND
Accountants
Avid Accountants Ltd 21 Blythswood Square Glasgow G2 4BL
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KEYSTONE BARBERS LTD Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,450 
20,700 
Current assets
Inventories
236 
236 
Debtors
850 
850 
Cash at bank and in hand
2,946 
620 
4,032 
1,706 
Creditors: amounts falling due within one year
(36,893)
(36,162)
Net current liabilities
(32,861)
(34,456)
Net liabilities
(17,411)
(13,756)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(17,412)
(13,757)
Shareholders' funds
(17,411)
(13,756)
For the year ending 30 September 2023 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 director acknowledges his 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 and authorised for issue on 28 February 2024 and were signed on its behalf by
Sameh Attaallah Director Company Registration No. SC675626
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KEYSTONE BARBERS LTD Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
KEYSTONE BARBERS LTD is a private company, limited by shares, registered in Scotland, registration number SC675626. The registered office is 54 MAIN STREET, MILNGAVIE, G62 6JD, SCOTLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20%
Fixtures & fittings
15%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
11,400 
19,800 
31,200 
At 30 September 2023
11,400 
19,800 
31,200 
Depreciation
At 1 October 2022
4,560 
5,940 
10,500 
Charge for the year
2,280 
2,970 
5,250 
At 30 September 2023
6,840 
8,910 
15,750 
Net book value
At 30 September 2023
4,560 
10,890 
15,450 
At 30 September 2022
6,840 
13,860 
20,700 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
850 
850 
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KEYSTONE BARBERS LTD Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
371 
- 
Other creditors
720 
- 
Loans from directors
35,802 
35,802 
Accruals
- 
360 
36,893 
36,162 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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