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UNIBARBER LIMITED

Registered Number
SC241384
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

UNIBARBER LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

FLANNIGAN, David

Registered Address

6 Crofthead Road
Prestwick
KA9 1HW

Registered Number

SC241384 (Scotland)
UNIBARBER LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

ASSETS
Fixed assets
Tangible assets461,71761,972
61,71761,972
Current assets
Stocks5200200
Debtors320258
Cash at bank and in hand1688
5211,146
5211,146
62,23863,118
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital100100
Profit and loss account32,95131,541
33,05131,641
Liabilities
Creditors amounts falling due within one year629,18731,240
Creditors amounts falling due after one year-237
62,23863,118
The financial statements were approved and authorised for issue by the Director on 18 October 2024, and are signed on its behalf by:
FLANNIGAN, David
Director
Registered Company No. SC241384
UNIBARBER LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2333,250
At 31 March 2433,250
Amortisation and impairment
At 01 April 2333,250
At 31 March 2433,250
Net book value
At 31 March 24-
At 31 March 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2368,364
At 31 March 2468,364
Depreciation and impairment
At 01 April 236,392
Charge for year255
At 31 March 246,647
Net book value
At 31 March 2461,717
At 31 March 2361,972
5.Stocks

2024

2023

££
Other stocks200200
Total200200
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts8,31512,176
Taxation and social security20,87218,427
Finance lease and HP contracts-237
Other creditors-400
Total29,18731,240
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-237