Registered number
SC831949
EMPIRE BARBERS CLUB LIMITED
Filleted Accounts
31 December 2025

EMPIRE BARBERS CLUB LIMITED
Registered number: | SC831949
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Intangible assets |  |  |  | -
Tangible assets | 3 |  |  | 1,739
Investments |  |  |  | -
|  |  |  | 1,739 |
Current assets
Stocks |  |  | -
Debtors | 4 |  | 156
Investments held as current assets |  |  | -
Cash at bank and in hand |  |  | 338
|  |  | 494 |  |
Creditors: amounts falling due within one year | 5 |  | (2,214)
Net current liabilities |  |  |  | (1,720) |
Total assets less current liabilities |  |  |  | 19 |
Creditors: amounts falling due after more than one year |  |  |  | -
Provisions for liabilities |  |  |  | -
Net assets |  |  |  | 19 |
Capital and reserves
Called up share capital |  |  |  | 1
Share premium |  |  |  | -
Revaluation reserve |  |  |  | -
Profit and loss account |  |  |  | 18
Shareholder's funds |  |  |  | 19 |
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
ZHIAR ABBAS
Director
Approved by the board on 27 February 2026

EMPIRE BARBERS CLUB LIMITED
Notes to the Accounts
for the period from 16 December 2024 to 31 December 2025
1 | Accounting policies
| 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).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at 18% reducing balance basis.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 3
3 | Tangible fixed assets
|  | Fixtures & fittings |  |  |  |  |  | Total
£ | £
| Cost
| At 16 December 2024 | - |  |  |  |  |  | -
| Additions | 1,761 |  |  |  |  |  | 1,761
| Surplus on revaluation | - |  |  |  |  |  | -
| Disposals | - |  |  |  |  |  | -
| At 31 December 2025 | 1,761 |  |  |  |  |  | 1,761
| Depreciation
| At 16 December 2024 | 22 |  |  |  |  |  | 22
| Charge for the period | - |  |  |  |  |  | -
| Surplus on revaluation | - |  |  |  |  |  | -
| On disposals | - |  |  |  |  |  | -
| At 31 December 2025 | 22 |  |  |  |  |  | 22
| Net book value
| At 31 December 2025 | 1,739 |  |  |  |  |  | 1,739
| At 15 December 2024 | (22) |  |  |  |  |  | (22)
4 | Debtors | 2025 |
£ |
| Trade debtors | -
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | -
| Deferred tax asset |  |  |  |  | -
| Other debtors | 156
|  |  |  |  |  | 156 |
5 | Creditors: amounts falling due within one year | 2025 |
£ |
| Non-equity preference shares | -
| Bank loans and overdrafts | -
| Obligations under finance lease and hire purchase contracts | -
| Trade creditors | -
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | -
| Taxation and social security costs | 4
| Other creditors | 2,210
|  |  |  |  |  | 2,214 |
6 | Off-balance sheet arrangements
| NONE.
7 | Other information
| EMPIRE BARBERS CLUB LIMITED is a private company limited by shares and incorporated in Scotland. Its registered office is:
| FLAT 2/1
| 38 ABERFOYLE STREET
| GLASGOW
| G31 3RS

EMPIRE BARBERS CLUB LIMITED SC831949 false 2024-12-16 2025-12-31 2025-12-31 VT Final Accounts February 2026 ZHIAR ABBAS No description of principal activity SC831949 2024-12-16 2025-12-31 SC831949 bus:PrivateLimitedCompanyLtd 2024-12-16 2025-12-31 SC831949 bus:AuditExempt-NoAccountantsReport 2024-12-16 2025-12-31 SC831949 bus:Director40 2024-12-16 2025-12-31 SC831949 1 2024-12-16 2025-12-31 SC831949 2 2024-12-16 2025-12-31 SC831949 core:LandBuildings 2024-12-16 2025-12-31 SC831949 countries:England 2024-12-16 2025-12-31 SC831949 bus:FRS102 2024-12-16 2025-12-31 SC831949 bus:FilletedAccounts 2024-12-16 2025-12-31 SC831949 2025-12-31 SC831949 core:WithinOneYear 2025-12-31 SC831949 core:AfterOneYear 2025-12-31 SC831949 core:ShareCapital 2025-12-31 SC831949 core:SharePremium 2025-12-31 SC831949 core:OtherReservesSubtotal 2025-12-31 SC831949 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC831949 core:LandBuildings 2025-12-31 SC831949 2024-12-15 SC831949 core:LandBuildings 2024-12-15 iso4217:GBP xbrli:pure