CREW BARBERS SMITHDOWN ROAD LTD

Registered number

10757013

Unaudited Filleted Accounts

31 October 2025

CREW BARBERS SMITHDOWN ROAD LTD
Registered number:		10757013
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		750			1,200

Current assets
Stocks		500			500
Debtors	4	7,296			7,909
Cash at bank and in hand		2,625			2,688
		10,421			11,097

Creditors: amounts falling due within one year	5	(10,897)			(8,309)

Net current (liabilities)/assets			(476)			2,788

Total assets less current liabilities			274			3,988

Creditors: amounts falling due after more than one year	6		-			(3,827)



Net assets			274			161

Capital and reserves
Called up share capital			2			2
Profit and loss account			272			159

Shareholder's funds			274			161

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.




P Cummings
Director
Approved by the board on 15 July 2026

CREW BARBERS SMITHDOWN ROAD LTD
Notes to the Accounts
for the year ended 31 October 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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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 rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Computer equipment
£
	Cost
	At 1 November 2024				3,000
	At 31 October 2025				3,000

	Depreciation
	At 1 November 2024				1,800
	Charge for the year				450
	At 31 October 2025				2,250

	Net book value
	At 31 October 2025				750
	At 31 October 2024				1,200


4	Debtors		2025		2024
£				£

	Other debtors		7,296		7,909


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		1,242		-
	Taxation and social security costs		8,387		6,004
	Other creditors		1,268		2,305
			10,897		8,309


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		-		3,827


7	Other information

	CREW BARBERS SMITHDOWN ROAD LTD is a private company limited by shares and incorporated in England. Its registered office is:
	300 St Marys Road
	Garston
	Liverpool
	Merseyside
	L19 0NQ