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Company Registration No. SC715529 (Scotland)
GMC Barbers Ltd Unaudited accounts for the year ended 30 November 2023
GMC Barbers Ltd Unaudited accounts Contents
Page
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GMC Barbers Ltd Company Information for the year ended 30 November 2023
Director
Gareth McAulay
Company Number
SC715529 (Scotland)
Registered Office
C/O MCCREATH ACCOUNTANCY LOMOND HOUSE 4 SOUTH STREET INCHINNAN RENFREWSHIRE PA4 9RJ UNITED KINGDOM
Accountants
McCreath Accountancy Lomond House 4 South Street Inchinnan Renfrewshire PA4 9RJ
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GMC Barbers Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,820 
4,230 
Current assets
Debtors
274 
- 
Cash at bank and in hand
2,892 
13,238 
3,166 
13,238 
Net current assets
3,166 
13,238 
Total assets less current liabilities
5,986 
17,468 
Creditors: amounts falling due after more than one year
- 
(6,619)
Net assets
5,986 
10,849 
Capital and reserves
Profit and loss account
5,986 
10,849 
Shareholders' funds
5,986 
10,849 
For the year ending 30 November 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 6 August 2024 and were signed on its behalf by
Gareth McAulay Director Company Registration No. SC715529
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GMC Barbers Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
GMC Barbers Ltd is a private company, limited by shares, registered in Scotland, registration number SC715529. The registered office is C/O MCCREATH ACCOUNTANCY LOMOND HOUSE, 4 SOUTH STREET, INCHINNAN, RENFREWSHIRE, PA4 9RJ, UNITED KINGDOM.
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:
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 December 2022
5,640 
At 30 November 2023
5,640 
Depreciation
At 1 December 2022
1,410 
Charge for the year
1,410 
At 30 November 2023
2,820 
Net book value
At 30 November 2023
2,820 
At 30 November 2022
4,230 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
274 
- 
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GMC Barbers Ltd Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
- 
6,619 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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