1 March 2024 false No description of principal activity Taxfiler 2024.6 SC655842business:PrivateLimitedCompanyLtd2024-03-012025-02-28 SC6558422024-02-29 SC6558422024-03-012025-02-28 SC655842business:AuditExempt-NoAccountantsReport2024-03-012025-02-28 SC655842business:FilletedAccounts2024-03-012025-02-28 SC6558422025-02-28 SC655842business:Director12024-03-012025-02-28 SC655842business:Director22024-03-012025-02-28 SC6558422024-02-29 SC655842core:WithinOneYear2025-02-28 SC655842core:WithinOneYear2024-02-29 SC655842core:AfterOneYear2025-02-28 SC655842core:AfterOneYear2024-02-29 SC655842core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC655842core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC655842core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC655842core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC655842core:PreviouslyStatedAmount2025-02-28 SC655842core:PreviouslyStatedAmount2024-02-29 SC655842business:SmallEntities2024-03-012025-02-28 SC655842countries:Scotland2024-03-012025-02-28 SC655842core:FurnitureFittings2024-02-29 SC655842core:ComputerEquipment2024-02-29 SC655842core:FurnitureFittings2025-02-28 SC655842core:ComputerEquipment2025-02-28 SC655842core:FurnitureFittings2024-03-012025-02-28 SC655842core:ComputerEquipment2024-03-012025-02-28 SC6558422023-03-012024-02-29 iso4217:GBP xbrli:pure
Company Registration No. SC655842 (Scotland)
Borders Beauty Studio Ltd Unaudited accounts for the year ended 28 February 2025
Borders Beauty Studio Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Borders Beauty Studio Ltd Company Information for the year ended 28 February 2025
Directors
Alana Grant Alana Grant
Company Number
SC655842 (Scotland)
- 3 -
Borders Beauty Studio Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,134 
9,038 
Current assets
Debtors
5
- 
11,161 
Cash at bank and in hand
9,013 
11,202 
9,013 
22,363 
Creditors: amounts falling due within one year
6
(26,394)
(36,112)
Net current liabilities
(17,381)
(13,749)
Total assets less current liabilities
(9,247)
(4,711)
Creditors: amounts falling due after more than one year
7
- 
(4,320)
Net liabilities
(9,247)
(9,031)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(9,257)
(9,041)
Shareholders' funds
(9,247)
(9,031)
For the year ending 28 February 2025 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 29 October 2025 and were signed on its behalf by
Alana Grant Director Company Registration No. SC655842
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Borders Beauty Studio Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Borders Beauty Studio Ltd is a private company, limited by shares, registered in Scotland, registration number SC655842.
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.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
10,498 
1,900 
12,398 
At 28 February 2025
10,498 
1,900 
12,398 
Depreciation
At 1 March 2024
2,845 
515 
3,360 
Charge for the year
765 
139 
904 
At 28 February 2025
3,610 
654 
4,264 
Net book value
At 28 February 2025
6,888 
1,246 
8,134 
At 29 February 2024
7,653 
1,385 
9,038 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
11,161 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,444 
5,045 
Trade creditors
- 
1,433 
Proposed dividends
15,000 
15,000 
Accruals
5,950 
14,634 
26,394 
36,112 
- 5 -
Borders Beauty Studio Ltd Notes to the Accounts for the year ended 28 February 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
4,320 
8
Average number of employees
During the year the average number of employees was 7 (2024: 7).
- 6 -