Registration number: 11625646

The Yorkshire Barber Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

The Yorkshire Barber Limited

(Registration number: 11625646)
Balance Sheet as at 31 October 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		404		362
Current assets
Debtors	5	18,922		10,088
Cash at bank and in hand		4,468		4,933
		23,390		15,021
Creditors: Amounts falling due within one year	6	(39,082)		(45,520)
Net current liabilities			(15,692)		(30,499)
Total assets less current liabilities			(15,288)		(30,137)
Creditors: Amounts falling due after more than one year	6		-		(1,200)
Net liabilities			(15,288)		(31,337)
Capital and reserves
Called up share capital	8	1,000		1,000
Retained earnings		(16,288)		(32,337)
Shareholders' deficit			(15,288)		(31,337)

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 July 2026
 

......................................... Mr J D Matthew Director

The Yorkshire Barber Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

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

The address of its registered office is:
38 Ghyll Wood Drive
Bingley
BD16 1NF

These financial statements were authorised for issue by the director on 7 July 2026.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' including the disclosure and presentation requirements of Section 1A and the Companies Act 2006.

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.

The company's functional and presentation currency is pound sterling.

Going concern

The company has the ongoing support of an external third party who have confirmed they will not call for repayment of their loan to the detriment of the company. Having considered the validity of the going concern in relation to these accounts, the directors have concluded that the company will continue in operation for the foreseeable future and have therefore prepared the financial statements on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

The company recognises revenue when the amount of revenue can be measured reliably and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet 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.

The Yorkshire Barber Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	4 years straight line

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

The Yorkshire Barber Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	24,773	24,773
Additions	245	245
At 31 October 2025	25,018	25,018
Depreciation
At 1 November 2024	24,411	24,411
Charge for the year	203	203
At 31 October 2025	24,614	24,614
Carrying amount
At 31 October 2025	404	404
At 31 October 2024	362	362

5

Debtors

Current	2025 £	2024 £
Prepayments	258	248
Other debtors	18,664	9,840
	18,922	10,088

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	1,200	1,600
Trade creditors		281	2,027
Taxation and social security		1,795	2,812
Accruals and deferred income		2,500	2,130
Other creditors		33,306	36,951
		39,082	45,520

 

The Yorkshire Barber Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Creditors: amounts falling due after more than one year

		2025 £	2024 £
Due after one year
Loans and borrowings	7	-	1,200