2023-08-012024-07-312024-07-31falseSC454634BARDEM LIMITED2024-10-1043110iso4217:GBPxbrli:pureSC4546342023-08-01SC4546342024-07-31SC4546342023-08-012024-07-31SC4546342022-08-01SC4546342023-07-31SC4546342022-08-012023-07-31SC454634bus:SmallEntities2023-08-012024-07-31SC454634bus:AuditExempt-NoAccountantsReport2023-08-012024-07-31SC454634bus:FullAccounts2023-08-012024-07-31SC454634bus:PrivateLimitedCompanyLtd2023-08-012024-07-31SC454634core:WithinOneYear2024-07-31SC454634core:AfterOneYear2024-07-31SC454634core:WithinOneYear2023-07-31SC454634core:AfterOneYear2023-07-31SC454634core:ShareCapital2024-07-31SC454634core:SharePremium2024-07-31SC454634core:RevaluationReserve2024-07-31SC454634core:OtherReservesSubtotal2024-07-31SC454634core:RetainedEarningsAccumulatedLosses2024-07-31SC454634core:ShareCapital2023-07-31SC454634core:SharePremium2023-07-31SC454634core:RevaluationReserve2023-07-31SC454634core:OtherReservesSubtotal2023-07-31SC454634core:RetainedEarningsAccumulatedLosses2023-07-31SC454634core:LandBuildings2024-07-31SC454634core:PlantMachinery2024-07-31SC454634core:Vehicles2024-07-31SC454634core:FurnitureFittings2024-07-31SC454634core:OfficeEquipment2024-07-31SC454634core:NetGoodwill2024-07-31SC454634core:IntangibleAssetsOtherThanGoodwill2024-07-31SC454634core:ListedExchangeTraded2024-07-31SC454634core:UnlistedNon-exchangeTraded2024-07-31SC454634core:LandBuildings2023-07-31SC454634core:PlantMachinery2023-07-31SC454634core:Vehicles2023-07-31SC454634core:FurnitureFittings2023-07-31SC454634core:OfficeEquipment2023-07-31SC454634core:NetGoodwill2023-07-31SC454634core:IntangibleAssetsOtherThanGoodwill2023-07-31SC454634core:ListedExchangeTraded2023-07-31SC454634core:UnlistedNon-exchangeTraded2023-07-31SC454634core:LandBuildings2023-08-012024-07-31SC454634core:PlantMachinery2023-08-012024-07-31SC454634core:Vehicles2023-08-012024-07-31SC454634core:FurnitureFittings2023-08-012024-07-31SC454634core:OfficeEquipment2023-08-012024-07-31SC454634core:NetGoodwill2023-08-012024-07-31SC454634core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-31SC454634core:ListedExchangeTraded2023-08-012024-07-31SC454634core:UnlistedNon-exchangeTraded2023-08-012024-07-31SC454634core:MoreThanFiveYears2023-08-012024-07-31SC454634core:Non-currentFinancialInstruments2024-07-31SC454634core:Non-currentFinancialInstruments2023-07-31SC454634dpl:CostSales2023-08-012024-07-31SC454634dpl:DistributionCosts2023-08-012024-07-31SC454634core:LandBuildings2023-08-012024-07-31SC454634core:PlantMachinery2023-08-012024-07-31SC454634core:Vehicles2023-08-012024-07-31SC454634core:FurnitureFittings2023-08-012024-07-31SC454634core:OfficeEquipment2023-08-012024-07-31SC454634dpl:AdministrativeExpenses2023-08-012024-07-31SC454634core:NetGoodwill2023-08-012024-07-31SC454634core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-31SC454634dpl:GroupUndertakings2023-08-012024-07-31SC454634dpl:ParticipatingInterests2023-08-012024-07-31SC454634dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-31SC454634core:ListedExchangeTraded2023-08-012024-07-31SC454634dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-31SC454634core:UnlistedNon-exchangeTraded2023-08-012024-07-31SC454634dpl:CostSales2022-08-012023-07-31SC454634dpl:DistributionCosts2022-08-012023-07-31SC454634core:LandBuildings2022-08-012023-07-31SC454634core:PlantMachinery2022-08-012023-07-31SC454634core:Vehicles2022-08-012023-07-31SC454634core:FurnitureFittings2022-08-012023-07-31SC454634core:OfficeEquipment2022-08-012023-07-31SC454634dpl:AdministrativeExpenses2022-08-012023-07-31SC454634core:NetGoodwill2022-08-012023-07-31SC454634core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-31SC454634dpl:GroupUndertakings2022-08-012023-07-31SC454634dpl:ParticipatingInterests2022-08-012023-07-31SC454634dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-31SC454634core:ListedExchangeTraded2022-08-012023-07-31SC454634dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-31SC454634core:UnlistedNon-exchangeTraded2022-08-012023-07-31SC454634core:NetGoodwill2024-07-31SC454634core:IntangibleAssetsOtherThanGoodwill2024-07-31SC454634core:LandBuildings2024-07-31SC454634core:PlantMachinery2024-07-31SC454634core:Vehicles2024-07-31SC454634core:FurnitureFittings2024-07-31SC454634core:OfficeEquipment2024-07-31SC454634core:AfterOneYear2024-07-31SC454634core:WithinOneYear2024-07-31SC454634core:ListedExchangeTraded2024-07-31SC454634core:UnlistedNon-exchangeTraded2024-07-31SC454634core:ShareCapital2024-07-31SC454634core:SharePremium2024-07-31SC454634core:RevaluationReserve2024-07-31SC454634core:OtherReservesSubtotal2024-07-31SC454634core:RetainedEarningsAccumulatedLosses2024-07-31SC454634core:NetGoodwill2023-07-31SC454634core:IntangibleAssetsOtherThanGoodwill2023-07-31SC454634core:LandBuildings2023-07-31SC454634core:PlantMachinery2023-07-31SC454634core:Vehicles2023-07-31SC454634core:FurnitureFittings2023-07-31SC454634core:OfficeEquipment2023-07-31SC454634core:AfterOneYear2023-07-31SC454634core:WithinOneYear2023-07-31SC454634core:ListedExchangeTraded2023-07-31SC454634core:UnlistedNon-exchangeTraded2023-07-31SC454634core:ShareCapital2023-07-31SC454634core:SharePremium2023-07-31SC454634core:RevaluationReserve2023-07-31SC454634core:OtherReservesSubtotal2023-07-31SC454634core:RetainedEarningsAccumulatedLosses2023-07-31SC454634core:NetGoodwill2022-08-01SC454634core:IntangibleAssetsOtherThanGoodwill2022-08-01SC454634core:LandBuildings2022-08-01SC454634core:PlantMachinery2022-08-01SC454634core:Vehicles2022-08-01SC454634core:FurnitureFittings2022-08-01SC454634core:OfficeEquipment2022-08-01SC454634core:AfterOneYear2022-08-01SC454634core:WithinOneYear2022-08-01SC454634core:ListedExchangeTraded2022-08-01SC454634core:UnlistedNon-exchangeTraded2022-08-01SC454634core:ShareCapital2022-08-01SC454634core:SharePremium2022-08-01SC454634core:RevaluationReserve2022-08-01SC454634core:OtherReservesSubtotal2022-08-01SC454634core:RetainedEarningsAccumulatedLosses2022-08-01SC454634core:AfterOneYear2023-08-012024-07-31SC454634core:WithinOneYear2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-31SC454634core:Non-currentFinancialInstrumentscore:CostValuation2024-07-31SC454634core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-31SC454634core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-31SC454634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-31SC454634core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-31SC454634core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-31SC454634core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-31SC454634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-31SC454634core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-31SC454634core:Non-currentFinancialInstrumentscore:CostValuation2023-07-31SC454634core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-31SC454634core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-31SC454634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-31SC454634core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-31SC454634core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-31SC454634core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-31SC454634core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-31SC454634core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-31SC454634bus:Director12023-08-012024-07-31SC454634bus:Director22023-08-012024-07-31

BARDEM LIMITED

Registered Number
SC454634
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2024

BARDEM LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

BARCLAY, George
DUNBAR, William

Registered Address

St James Business Centre Junction 29, Linwood Road
Linwood
Paisley
PA3 3AT

Registered Number

SC454634 (Scotland)
BARDEM LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3872,075303,242
872,075303,242
Current assets
Stocks480,000-
Debtors168,175197,684
Current asset investments54,0004,000
Cash at bank and on hand244,685252,461
496,860454,145
Creditors amounts falling due within one year6(549,487)(229,480)
Net current assets (liabilities)(52,627)224,665
Total assets less current liabilities819,448527,907
Creditors amounts falling due after one year7(490,884)(245,721)
Provisions for liabilities9(91,000)(71,765)
Net assets237,564210,421
Capital and reserves
Called up share capital200200
Profit and loss account237,364210,221
Shareholders' funds237,564210,421
The financial statements were approved and authorised for issue by the Board of Directors on 10 October 2024, and are signed on its behalf by:
BARCLAY, George
Director
Registered Company No. SC454634
BARDEM LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings10
Plant and machinery5
Fixtures and fittings10
Vehicles5
Office Equipment10
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year1010
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 August 23502,600175,060677,660
Additions793,302-793,302
Disposals(104,000)-(104,000)
At 31 July 241,191,902175,0601,366,962
Depreciation and impairment
At 01 August 23335,10639,312374,418
Charge for year157,72237,776195,498
On disposals(75,029)-(75,029)
At 31 July 24417,79977,088494,887
Net book value
At 31 July 24774,10397,972872,075
At 31 July 23167,494135,748303,242
4.Stocks

2024

2023

££
Work in progress80,000-
Total80,000-
5.Current asset investments
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables267,66940,768
Bank borrowings and overdrafts1,0241,406
Taxation and social security-8,452
Finance lease and HP contracts225,44877,328
Other creditors53,47899,658
Accrued liabilities and deferred income1,8681,868
Total549,487229,480
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-28,625
Other creditors490,884217,096
Total490,884245,721
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts490,884217,096
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)91,00071,765
Total91,00071,765