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TRUE BARBERING LTD

Registered Number
SC657574
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

TRUE BARBERING LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

BROWN, Kerry

Registered Address

Mckellar Accountancy, Unit Studio 2001 Mile End Mill, Abbey Mill Business Centre Ltd
12 Seedhill Road
Paisley
PA1 1JS

Registered Number

SC657574 (Scotland)
TRUE BARBERING LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Current assets
Stocks4-37
Cash at bank and on hand3,4274,337
3,4274,374
Creditors amounts falling due within one year5(3,122)(3,424)
Net current assets (liabilities)305950
Total assets less current liabilities305950
Net assets305950
Capital and reserves
Called up share capital100100
Profit and loss account205850
Shareholders' funds305950
The financial statements were approved and authorised for issue by the Director on 12 June 2025, and are signed on its behalf by:
BROWN, Kerry
Director
Registered Company No. SC657574
TRUE BARBERING LTD
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
2.Average number of employees

20252024
Average number of employees during the year10
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 24262262
Disposals(262)(262)
Depreciation and impairment
At 01 April 24262262
On disposals(262)(262)
Net book value
At 31 March 25--
At 31 March 24--
4.Stocks

2025

2024

££
Raw materials and consumables-37
Total-37
5.Creditors: amounts due within one year

2025

2024

££
Bank borrowings and overdrafts-114
Taxation and social security2,7332,908
Other creditors389402
Total3,1223,424