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Company Registration No. SC715529 (Scotland)
GMC Barbers Ltd Unaudited accounts for the year ended 30 November 2025
GMC Barbers Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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GMC Barbers Ltd Company Information for the year ended 30 November 2025
Director
Gareth McAulay
Company Number
SC715529 (Scotland)
Registered Office
C/O MCCREATH ACCOUNTANCY Phoenix House Phoenix Business Park Linwood RENFREWSHIRE PA1 2BH UNITED KINGDOM
Accountants
McCreath Accountancy Phoenix House Phoenix Business Park Paisley Renfrewshire PA1 2BH
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GMC Barbers Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
13,728
20,490
Current assets
Debtors
5
467
16,571
Cash at bank and in hand
14,112
1,249
14,579
17,820
Net current assets
14,579
17,820
Total assets less current liabilities
28,307
38,310
Creditors: amounts falling due after more than one year
6
(3,340)
(18,855)
Net assets
24,967
19,455
Capital and reserves
Profit and loss account
24,967
19,455
Shareholders' funds
24,967
19,455
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 August 2026 and were signed on its behalf by
Gareth McAulay Director Company Registration No. SC715529
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GMC Barbers Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
GMC Barbers Ltd is a private company, limited by shares, registered in Scotland, registration number SC715529. The registered office is C/O MCCREATH ACCOUNTANCY Phoenix House, Phoenix Business Park, Linwood, RENFREWSHIRE, PA1 2BH, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 December 2024
30,140
At 30 November 2025
30,140
Depreciation
At 1 December 2024
9,650
Charge for the year
6,762
At 30 November 2025
16,412
Net book value
At 30 November 2025
13,728
At 30 November 2024
20,490
5
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Other debtors
467
16,571
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GMC Barbers Ltd Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
3,340
18,855
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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