Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 30 June 2025 30 June 2025 08335626 Ms E A Pybis Mr L P Ladas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08335626 2023-12-31 08335626 2025-06-30 08335626 2024-01-01 2025-06-30 08335626 frs-core:Non-currentFinancialInstruments 2025-06-30 08335626 frs-core:FurnitureFittings 2024-01-01 2025-06-30 08335626 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2025-06-30 08335626 frs-core:ShareCapital 2025-06-30 08335626 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08335626 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2025-06-30 08335626 frs-bus:AbridgedAccounts 2024-01-01 2025-06-30 08335626 frs-bus:SmallEntities 2024-01-01 2025-06-30 08335626 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2025-06-30 08335626 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-06-30 08335626 frs-bus:Director1 2024-01-01 2025-06-30 08335626 frs-bus:Director2 2024-01-01 2025-06-30 08335626 frs-countries:EnglandWales 2024-01-01 2025-06-30 08335626 2022-12-31 08335626 2023-12-31 08335626 2023-01-01 2023-12-31 08335626 frs-core:Non-currentFinancialInstruments 2023-12-31 08335626 frs-core:ShareCapital 2023-12-31 08335626 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08335626
Unit Six Gentlemen's Barbers Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 January 2024 to 30 June 2025
Alexander Myerson & Co Limited
Alexander House
61 Rodney Street
Liverpool
Merseyside
L1 9ER
Unit Six Gentlemen's Barbers Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Unit Six Gentlemen's Barbers Ltd
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 08335626

| 30 June 2025 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,759 |  | 2,310
|  |  | 1,759 |  | 2,310
CURRENT ASSETS
Stocks |  | - |  | 180 |
Debtors |  | 4,147 |  | 3,796 |
Cash at bank and in hand |  | - |  | 1,889 |
|  | 4,147 |  | 5,865 |
Creditors: Amounts Falling Due Within One Year |  | (16,897 ) |  | (4,727 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,750 ) |  | 1,138
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (10,991 ) |  | 3,448
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (3,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (360 ) |  | (438 )
NET (LIABILITIES)/ASSETS |  |  | (11,351 ) |  | 10
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | (11,352 ) |  | 9
SHAREHOLDERS' FUNDS |  |  | (11,351) |  | 10

Page 1
Page 2
Unit Six Gentlemen's Barbers Ltd
Abridged Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Ms E A Pybis Director
9 November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Unit Six Gentlemen's Barbers Ltd
Notes to the Abridged Financial Statements
For the Period 1 January 2024 to 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
Unit Six Gentlemen's Barbers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08335626 . The registered office is 61 Rodney Street, Liverpool, Merseyside, L1 9ER.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents invoiced sales of goods and services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 20% on cost
Fixtures & Fittings | 15% on reducing balance

2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 1)
2 1
Page 3
Page 4
Unit Six Gentlemen's Barbers Ltd
Notes to the Abridged Financial Statements (continued)
For the Period 1 January 2024 to 30 June 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2024 | 15,224
As at 30 June 2025 | 15,224
Depreciation
As at 1 January 2024 | 12,914
Provided during the period | 551
As at 30 June 2025 | 13,465
Net Book Value
As at 30 June 2025 | 1,759
As at 1 January 2024 | 2,310

5. Share Capital

| 30 June 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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