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Registration number: 15279436

414 Barbers Ltd

Unaudited Filleted Financial Statements

for the Period from 13 November 2023 to 30 November 2024

 

414 Barbers Ltd

Contents

Statement of Financial Position

1

Notes to the Unaudited Financial Statements

2 to 5

 

414 Barbers Ltd

(Registration number: 15279436)
Statement of Financial Position as at 30 November 2024

Note

2024
£

Fixed assets

 

Tangible assets

4

16,044

Current assets

 

Stocks

5

1,420

Debtors

6

21,218

Cash at bank and in hand

 

6,853

 

29,491

Creditors: Amounts falling due within one year

7

(59,134)

Net current liabilities

 

(29,643)

Net liabilities

 

(13,599)

Capital and reserves

 

Called up share capital

8

100

Retained earnings

(13,699)

Shareholders' deficit

 

(13,599)

For the financial period ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 25 July 2025 and signed on its behalf by:
 

.........................................
Mr P A Jacques
Director

 

414 Barbers Ltd

Notes to the Unaudited Financial Statements for the Period from 13 November 2023 to 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/O NRA Accountancy
Arrow Mill
Queensway
Rochdale
Lancashire
OL11 2YW

These financial statements were authorised for issue by the Board on 25 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

414 Barbers Ltd

Notes to the Unaudited Financial Statements for the Period from 13 November 2023 to 30 November 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

 

414 Barbers Ltd

Notes to the Unaudited Financial Statements for the Period from 13 November 2023 to 30 November 2024

4

Tangible assets

Fixtures and fittings
£

Total
£

Cost or valuation

Additions

21,392

21,392

At 30 November 2024

21,392

21,392

Depreciation

Charge for the period

5,348

5,348

At 30 November 2024

5,348

5,348

Carrying amount

At 30 November 2024

16,044

16,044

Included within the net book value of land and buildings above is £Nil in respect of short leasehold land and buildings.
 

5

Stocks

2024
£

Finished goods and goods for resale

1,420

6

Debtors

Current

2024
£

Prepayments

298

Other debtors

20,920

 

21,218

 

414 Barbers Ltd

Notes to the Unaudited Financial Statements for the Period from 13 November 2023 to 30 November 2024

7

Creditors

Creditors: amounts falling due within one year

2024
£

Due within one year

Trade creditors

1,092

Accruals and deferred income

900

Other creditors

57,142

59,134

8

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary of £1 each

100

100