MAN BARBERSHOP LIMITED

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Page 1

Page 2

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 10155924

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		4,094		5,458

			4,094		5,458
CURRENT ASSETS
Stocks		2,213		1,713
Debtors	6	14,872		17,958
Cash at bank		1,867		1,379

		18,952		21,050
Creditors: Amounts Falling Due Within One Year	7	(21,337 )		(23,943 )

NET CURRENT ASSETS (LIABILITIES)			(2,385 )		(2,893 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,709		2,565

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,250 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(1,023 )		(1,037 )

NET ASSETS			686		278

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			586		178

SHAREHOLDERS' FUNDS			686		278

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MAN BARBERSHOP LIMITED

Balance Sheet (continued)

As At 31 December 2025

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

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Zaine Brookes

Director

11/09/2026

The notes on pages 4 to 6 form part of these financial statements.

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Page 4

MAN BARBERSHOP LIMITED

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Man Barbershop Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	cost
Plant & Machinery	25% on cost
Fixtures & Fittings	25% on cost

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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MAN BARBERSHOP LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	18,708

As at 31 December 2025	18,708

Amortisation
As at 1 January 2025	18,708

As at 31 December 2025	18,708

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	1	2,162	40,735	42,898

As at 31 December 2025	1	2,162	40,735	42,898

Depreciation
As at 1 January 2025	-	1,924	35,516	37,440
Provided during the period	-	59	1,305	1,364

As at 31 December 2025	-	1,983	36,821	38,804

Net Book Value
As at 31 December 2025	1	179	3,914	4,094

As at 1 January 2025	1	238	5,219	5,458

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	14,872	17,958

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MAN BARBERSHOP LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,400	2
Bank loans and overdrafts	1,250	3,000
Amount owed to associates	1,230	474
Other creditors	2,880	2,440
Taxation and social security	14,577	18,027

	21,337	23,943

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans 1-2 years	-	1,250

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	1,023	1,037

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Reserves

	Profit and Loss Account
	£
As at 1 January 2025	178
Profit for the year and total comprehensive income	21,008

Dividends paid	(20,600)

As at 31 December 2025	586

12. Related Party Transactions

Included in other debtors at the year end is a director's loan account balance of £6,411. The balance was fully repaid after the year end.

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Director	Mr Zaine Brookes

Company Number	10155924

Registered Office	66 Barnes Lane
	Sarisbury Green
	Southampton
	Hampshire
	SO31 7BT

Accountants	Bayar Hughes & Co Limited
	Chartered Certified Accountants & Registered Auditors
	4 Green Lane Business Park
	238 Green Lane
	New Eltham
	London
	SE9 3TL