1 December 2023 false No description of principal activity Taxfiler 2024.6 SC715529business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC7155292023-11-30 SC7155292023-12-012024-11-30 SC715529business:AuditExemptWithAccountantsReport2023-12-012024-11-30 SC715529business:FilletedAccounts2023-12-012024-11-30 SC7155292024-11-30 SC715529business:Director12023-12-012024-11-30 SC715529business:RegisteredOffice2023-12-012024-11-30 SC7155292023-11-30 SC715529core:AfterOneYear2024-11-30 SC715529core:AfterOneYear2023-11-30 SC715529core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC715529core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC715529core:PreviouslyStatedAmount2024-11-30 SC715529core:PreviouslyStatedAmount2023-11-30 SC715529business:SmallEntities2023-12-012024-11-30 SC715529countries:Scotland2023-12-012024-11-30 SC715529core:FurnitureFittings2023-11-30 SC715529core:FurnitureFittings2023-12-012024-11-30 SC715529core:FurnitureFittings2024-11-30 SC715529core:WithinOneYear2024-11-30 SC715529core:WithinOneYear2023-11-30 SC7155292022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC715529 (Scotland)
GMC Barbers Ltd Unaudited accounts for the year ended 30 November 2024
GMC Barbers Ltd Unaudited accounts Contents
Page
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GMC Barbers Ltd Company Information for the year ended 30 November 2024
Director
Gareth McAulay
Company Number
SC715529 (Scotland)
Registered Office
C/O MCCREATH ACCOUNTANCY Phoenix House Phoenix Business Park Linwood RENFREWSHIRE PA1 2BH UNITED KINGDOM
Accountants
McCreath Accountancy Phoenix House Phoenix Business Park Paisley Renfrewshire PA1 2BH
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GMC Barbers Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,490 
2,820 
Current assets
Debtors
16,571 
274 
Cash at bank and in hand
1,249 
2,892 
17,820 
3,166 
Net current assets
17,820 
3,166 
Total assets less current liabilities
38,310 
5,986 
Creditors: amounts falling due after more than one year
(18,855)
- 
Net assets
19,455 
5,986 
Capital and reserves
Profit and loss account
19,455 
5,986 
Shareholders' funds
19,455 
5,986 
For the year ending 30 November 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 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 19 August 2025 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 2024
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 Phoenix House, Phoenix Business Park, Linwood, RENFREWSHIRE, PA1 2BH, 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 2023
5,640 
Additions
24,500 
At 30 November 2024
30,140 
Depreciation
At 1 December 2023
2,820 
Charge for the year
6,830 
At 30 November 2024
9,650 
Net book value
At 30 November 2024
20,490 
At 30 November 2023
2,820 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
274 
Amounts falling due after more than one year
Other debtors
16,571 
- 
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GMC Barbers Ltd Notes to the Accounts for the year ended 30 November 2024
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
18,855 
- 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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