1 October 2023 false No description of principal activity Taxfiler 2024.6 SC460026 business:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC460026 2023-09-30 SC460026 2023-10-01 2024-09-30 SC460026 business:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC460026 business:FilletedAccounts 2023-10-01 2024-09-30 SC460026 2024-09-30 SC460026 business:Director1 2023-10-01 2024-09-30 SC460026 business:Director2 2023-10-01 2024-09-30 SC460026 2023-09-30 SC460026 core:WithinOneYear 2024-09-30 SC460026 core:WithinOneYear 2023-09-30 SC460026 core:AfterOneYear 2024-09-30 SC460026 core:AfterOneYear 2023-09-30 SC460026 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 SC460026 core:ShareCapital core:PreviouslyStatedAmount 2023-09-30 SC460026 core:PreviouslyStatedAmount 2024-09-30 SC460026 core:PreviouslyStatedAmount 2023-09-30 SC460026 business:SmallEntities 2023-10-01 2024-09-30 SC460026 countries:Scotland 2023-10-01 2024-09-30 SC460026 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC460026 (Scotland)
Erhans Barbers Limited Accounts for the year ended 30 September 2024
Erhans Barbers Limited Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Erhans Barbers Limited Company Information for the year ended 30 September 2024
Directors
Erhan Sanli Lindsay Ann Sanli
Company Number
SC460026 (Scotland)
Accountants
Simplex Accounting 55 Westfarm Cresent Cambuslang Glasgow G72 7RW
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Erhans Barbers Limited Statement of financial position as at 30 September 2024
2024
2023
Notes
£
£
Current assets
Investments
4
9,999
-
Cash at bank and in hand
-
13,292
9,999
13,292
Creditors: amounts falling due within one year
5
(1,997)
(1,290)
Net current assets
8,002
12,002
Total assets less current liabilities
8,002
12,002
Creditors: amounts falling due after more than one year
6
(8,000)
(12,000)
Net assets
2
2
Capital and reserves
Called up share capital
2
2
Shareholders' funds
2
2
For the year ending 30 September 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 25 May 2025 and were signed on its behalf by
Lindsay Ann Sanli Director Company Registration No. SC460026
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Erhans Barbers Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Erhans Barbers Limited is a private company, limited by shares, registered in Scotland, registration number SC460026.
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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Investments held as current assets
2024
2023
£
£
Unlisted investments
9,999
-
5
Creditors: amounts falling due within one year
2024
2023
£
£
Taxes and social security
379
185
Proposed dividends
1,618
1,105
1,997
1,290
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans
8,000
12,000
7
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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