2025-07-01 2026-06-30 false Capium Accounts Production 1.1 SC640322 2025-07-01 2026-06-30 SC640322 bus:AbridgedAccounts 2025-07-01 2026-06-30 SC640322 bus:FRS102 2025-07-01 2026-06-30 SC640322 bus:AuditExemptWithAccountantsReport 2025-07-01 2026-06-30 SC640322 bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 SC640322 bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 SC640322 2025-07-01 2026-06-30 SC640322 2026-06-30 SC640322 bus:RegisteredOffice 2025-07-01 2026-06-30 SC640322 core:WithinOneYear 2026-06-30 SC640322 core:AfterOneYear 2026-06-30 SC640322 1 2025-07-01 2026-06-30 SC640322 bus:Director1 2025-07-01 2026-06-30 SC640322 bus:Director1 2026-06-30 SC640322 bus:Director1 2024-07-01 2025-06-30 SC640322 2024-07-01 SC640322 bus:LeadAgentIfApplicable 2025-07-01 2026-06-30 SC640322 2024-07-01 2025-06-30 SC640322 2025-06-30 SC640322 core:WithinOneYear 2025-06-30 SC640322 core:AfterOneYear 2025-06-30 SC640322 bus:EntityAccountantsOrAuditors 2024-07-01 2025-06-30 SC640322 bus:OrdinaryShareClass1 2025-07-01 2026-06-30 SC640322 bus:OrdinaryShareClass1 2026-06-30 SC640322 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC640322 bus:OrdinaryShareClass1 2025-06-30 SC640322 core:CostValuation core:Non-currentFinancialInstruments 2026-06-30 SC640322 core:CostValuation core:Non-currentFinancialInstruments 2025-06-30 SC640322 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-06-30 SC640322 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-06-30 SC640322 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-06-30 SC640322 core:Non-currentFinancialInstruments 2026-06-30 SC640322 core:Non-currentFinancialInstruments 2025-06-30 SC640322 core:ShareCapital 2026-06-30 SC640322 core:ShareCapital 2025-06-30 SC640322 core:RetainedEarningsAccumulatedLosses 2026-06-30 SC640322 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC640322 dpl:Item1 2025-07-01 SC640322 dpl:Item1 2026-06-30 SC640322 dpl:Item1 2024-07-01 SC640322 dpl:Item1 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC640322
Scotland
CUTCUT BARBER LIMITED
Abridged Accounts
Period of accounts Start date: 01 July 2025 End date: 30 June 2026

Cutcut Barber Limited Contents Page For the year ended 30 June 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Cutcut Barber Limited Accountants' Report For the year ended 30 June 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cutcut Barber Limited for the year ended 30 June 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cutcut Barber Limited for the year ended 30 June 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Cutcut Barber Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Cutcut Barber Limited and state those matters that we have agreed to state to the Board of Directors of Cutcut Barber Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cutcut Barber Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Cutcut Barber Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Cutcut Barber Limited. You consider that Cutcut Barber Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Cutcut Barber Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 June 2026. .................................................... FDCA Limited Office 2 Bennet's House 21 Leyton Road Harpenden AL5 2HU 28 July 2026 1

Cutcut Barber Limited Statement of Financial Position As at 30 June 2026
| Notes | 30/06/2026 £ |  | 30/06/2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 350 |  | 200
Debtors |  | 32 |  | 2,538
Cash at bank and in hand |  | 4,987 |  | 1,633
|  | 5,369 |  | 4,371
Creditors: amount falling due within one year |  | (5,035) |  | (4,159)
Net current assets |  | 334 |  | 212
Total assets less current liabilities |  | 334 |  | 212
Net assets |  | 334 |  | 212
Capital and reserves |  |  |
Called up share capital | 3 | 100 |  | 100
Profit and loss account |  | 234 |  | 112
Shareholders' funds |  | 334 |  | 212
For the year ended 30 June 2026 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 28 July 2026 and were signed by:
------------------------------- Ahmet BAG Director
2

Cutcut Barber Limited Notes to the Abridged Financial Statements For the year ended 30 June 2026
General Information Cutcut Barber Limited is a private company, limited by shares, registered in Scotland, registration number SC640322, registration address 58 Eskview Terrace, Musselburgh, EH21 6LX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation These financial statements have been prepared under the historical cost convention, in accordance with FRS 102, including Section 1A Small Entities, and the requirements of the Companies Act 2006. The financial statements are presented in sterling, which is the companys functional and presentation currency. Turnover Turnover comprises the invoiced value of goods and services supplied by the company. The company is not registered for VAT and therefore turnover is not stated net of VAT. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Share Capital Authorised 100 Ordinary shares of £1.00 each
Allotted, called up and fully paid | 30/06/2026 £ |  | 30/06/2025 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3