FIRST CLASS TURKISH BARBERS LTD

Registered number

SC587459

Filleted Accounts

31 January 2026

FIRST CLASS TURKISH BARBERS LTD
Registered number:		SC587459
Balance Sheet
as at 31 January 2026


Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		17,300			7,300

Current assets
Stocks		1,756			1,556
Cash at bank and in hand		5,702			8,987
		7,458			10,543

Creditors: amounts falling due within one year	4	(3,191)			(1,545)

Net current assets			4,267			8,998

Total assets less current liabilities			21,567			16,298

Creditors: amounts falling due after more than one year	5		(2,237)			(4,237)


Net assets			19,330			12,061

Capital and reserves
Called up share capital			100			100
Profit and loss account			19,230			11,961

Shareholder's funds			19,330			12,061

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 his 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.




Mr Ahmad Ibrahim Alaboud
Director
Approved by the board on 19 October 2026

FIRST CLASS TURKISH BARBERS LTD
Notes to the Accounts
for the year ended 31 January 2026


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	No depreciation allocated

	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. Current tax assets and liabilities are not discounted.

2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		3		3


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2025				7,300
	Additions				10,000
	At 31 January 2026				17,300

	Depreciation
	At 31 January 2026				-

	Net book value
	At 31 January 2026				17,300
	At 31 January 2025				7,300


4	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		1,486		896
	Taxation and social security costs		1,705		649
			3,191		1,545


5	Creditors: amounts falling due after one year		2026		2025
£				£

	Director's loan account		2,237		4,237


6	Other information

	FIRST CLASS TURKISH BARBERS LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
	32 Henderson Street
	Bridge Of Allan
	Stirling
	Scotland
	FK9 4HR