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Company Registration No. SC655842 (Scotland)
Borders Beauty Studio Ltd Unaudited accounts for the year ended 28 February 2026
Borders Beauty Studio Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Borders Beauty Studio Ltd Company Information for the year ended 28 February 2026
Directors
Alana Grant Alana Grant
Company Number
SC655842 (Scotland)
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Borders Beauty Studio Ltd Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,321 
8,134 
Current assets
Cash at bank and in hand
3,934 
9,013 
Creditors: amounts falling due within one year
5
(9,150)
(26,394)
Net current liabilities
(5,216)
(17,381)
Net assets/(liabilities)
2,105 
(9,247)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
2,095 
(9,257)
Shareholders' funds
2,105 
(9,247)
For the year ending 28 February 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by
Alana Grant Director Company Registration No. SC655842
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Borders Beauty Studio Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Borders Beauty Studio Ltd is a private company, limited by shares, registered in Scotland, registration number SC655842.
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.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2025
10,498 
1,900 
12,398 
At 28 February 2026
10,498 
1,900 
12,398 
Depreciation
At 1 March 2025
3,610 
654 
4,264 
Charge for the year
688 
125 
813 
At 28 February 2026
4,298 
779 
5,077 
Net book value
At 28 February 2026
6,200 
1,121 
7,321 
At 28 February 2025
6,888 
1,246 
8,134 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
4,147 
5,444 
Proposed dividends
- 
15,000 
Accruals
5,003 
5,950 
9,150 
26,394 
6
Average number of employees
During the year the average number of employees was 7 (2025: 7).
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