Registered number
SC831069
LEGENDS RUTHERGLEN BARBER LTD
Filleted Accounts
31 December 2025

LEGENDS RUTHERGLEN BARBER LTD
Registered number: | SC831069
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Tangible assets | 3 |  |  | 8,220
Current assets
Debtors | 4 |  | 1,000
Cash at bank and in hand |  |  | 720
|  |  | 1,720 |  |
Creditors: amounts falling due within one year | 5 |  | (161)
Net current assets |  |  |  | 1,559 |
Total assets less current liabilities |  |  |  | 9,779 |
Creditors: amounts falling due after more than one year | 6 |  |  | (10,040)
Net liabilities |  |  |  | (261) |
Capital and reserves
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | (361)
Shareholder's funds |  |  |  | (261) |
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 her 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.
Miss Sarah Ibrahim Fhadel Alghamdi
Director
Approved by the board on 6 March 2026

LEGENDS RUTHERGLEN BARBER LTD
Notes to the Accounts
for the period from 5 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. 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:
| Fixtures, fittings, tools and equipment | N/A
| 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. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| Additions | 8,220
| At 31 December 2025 | 8,220
| Depreciation
| At 31 December 2025 | -
| Net book value
| At 31 December 2025 | 8,220
4 | Debtors | 2025 |
£ |
| Other debtors | 1,000
5 | Creditors: amounts falling due within one year | 2025 |
£ |
| Trade creditors | 217
| Taxation and social security costs | (56)
|  |  |  |  |  | 161 |
6 | Creditors: amounts falling due after one year | 2025 |
£ |
| Directors Loan Account | 10,040
7 | Other information
| LEGENDS RUTHERGLEN BARBER LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 84 Stonelaw Road
| Rutherglen
| Glasgow
| Scotland
| G73 3ED

LEGENDS RUTHERGLEN BARBER LTD SC831069 false 2024-12-05 2025-12-31 2025-12-31 VT Final Accounts May 2026 Miss Sarah Ibrahim Fhadel Alghamdi No description of principal activity SC831069 2024-12-05 2025-12-31 SC831069 bus:PrivateLimitedCompanyLtd 2024-12-05 2025-12-31 SC831069 bus:AuditExemptWithAccountantsReport 2024-12-05 2025-12-31 SC831069 bus:Director40 2024-12-05 2025-12-31 SC831069 1 2024-12-05 2025-12-31 SC831069 2 2024-12-05 2025-12-31 SC831069 countries:England 2024-12-05 2025-12-31 SC831069 bus:FRS102 2024-12-05 2025-12-31 SC831069 bus:FilletedAccounts 2024-12-05 2025-12-31 SC831069 2025-12-31 SC831069 core:WithinOneYear 2025-12-31 SC831069 core:AfterOneYear 2025-12-31 SC831069 core:ShareCapital 2025-12-31 SC831069 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC831069 2024-12-04 iso4217:GBP xbrli:pure