Registration number: 07570823

Male Room (Barbers) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Male Room (Barbers) Limited

Company Information

Director

Mrs E J Gould

Registered office

101 Dixons Green Road Dudley West Midlands United Kingdom DY2 7DJ

Accountants

Neil Westwood & Co Chartered Accountants101 Dixons Green Road Dudley West Midlands DY2 7DJ

Male Room (Barbers) Limited

(Registration number: 07570823)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	1,417	1,635
Current assets
Stocks	6	60	60
Debtors	7	212	281
Cash at bank and in hand		4,064	5,911
		4,336	6,252
Creditors: Amounts falling due within one year	8	(5,570)	(7,513)
Net current liabilities		(1,234)	(1,261)
Net assets		183	374
Capital and reserves
Called up share capital	9	1	1
Retained earnings		182	373
Shareholders' funds		183	374

For the financial year ending 31 March 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 October 2026
 

Mrs E J Gould Director

Male Room (Barbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in Engaland & Wales.

The address of its registered office is:
101 Dixons Green Road
Dudley
West Midlands
DY2 7DJ
United Kingdom

These financial statements were authorised for issue by the director on 16 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Male Room (Barbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and Fittings	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Male Room (Barbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	16,000	16,000
At 31 March 2026	16,000	16,000
Amortisation
At 1 April 2025	16,000	16,000
At 31 March 2026	16,000	16,000
Carrying amount
At 31 March 2026	-	-

Male Room (Barbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

5	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 April 2025	8,870	8,870
Additions	210	210
At 31 March 2026	9,080	9,080
Depreciation
At 1 April 2025	7,235	7,235
Charge for the year	428	428
At 31 March 2026	7,663	7,663
Carrying amount
At 31 March 2026	1,417	1,417
At 31 March 2025	1,635	1,635

6

Stocks

	2026 £	2025 £
Other inventories	60	60

7

Debtors

Current	2026 £	2025 £
Prepayments	212	281
	212	281

Male Room (Barbers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	2,787	2,126
Accruals and deferred income	2,695	4,915
Other creditors	88	472
	5,570	7,513

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1