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REGISTERED NUMBER: SC450947 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

BARRBLAST ENGINEERING LIMITED

BARRBLAST ENGINEERING LIMITED (REGISTERED NUMBER: SC450947)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARRBLAST ENGINEERING LIMITED

COMPANY INFORMATION
For The Year Ended 31 May 2024







DIRECTOR: S M M Barr





REGISTERED OFFICE: R A Clement Associates
5 Argyll Square
OBAN
PA34 4AZ





REGISTERED NUMBER: SC450947 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

BARRBLAST ENGINEERING LIMITED (REGISTERED NUMBER: SC450947)

BALANCE SHEET
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 97,293 94,354

CURRENT ASSETS
Debtors 5 3,697 10,150
Cash at bank and in hand 10,075 35,746
13,772 45,896
CREDITORS
Amounts falling due within one year 6 44,004 37,988
NET CURRENT (LIABILITIES)/ASSETS (30,232 ) 7,908
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,061

102,262

CREDITORS
Amounts falling due after more than one year 7 (32,145 ) (36,491 )

PROVISIONS FOR LIABILITIES (5,584 ) (11,159 )
NET ASSETS 29,332 54,612

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 29,232 54,512
SHAREHOLDERS' FUNDS 29,332 54,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BARRBLAST ENGINEERING LIMITED (REGISTERED NUMBER: SC450947)

BALANCE SHEET - continued
31 May 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 February 2025 and were signed by:





S M M Barr - Director


BARRBLAST ENGINEERING LIMITED (REGISTERED NUMBER: SC450947)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2024

1. STATUTORY INFORMATION

Barrblast Engineering Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

BARRBLAST ENGINEERING LIMITED (REGISTERED NUMBER: SC450947)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 35,623 53,439 37,945 2,764 129,771
Additions - 1,515 19,150 - 20,665
At 31 May 2024 35,623 54,954 57,095 2,764 150,436
DEPRECIATION
At 1 June 2023 - 11,941 21,051 2,425 35,417
Charge for year - 8,603 9,011 112 17,726
At 31 May 2024 - 20,544 30,062 2,537 53,143
NET BOOK VALUE
At 31 May 2024 35,623 34,410 27,033 227 97,293
At 31 May 2023 35,623 41,498 16,894 339 94,354

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 960 10,150
Other debtors 2,737 -
3,697 10,150

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,543 5,264
Hire purchase contracts 13,250 9,000
Trade creditors 60 -
Taxation and social security 651 21,763
Other creditors 21,500 1,961
44,004 37,988

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 22,978 28,241
Hire purchase contracts 9,167 8,250
32,145 36,491

BARRBLAST ENGINEERING LIMITED (REGISTERED NUMBER: SC450947)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,926 7,189

8. ULTIMATE CONTROLLING PARTY

The controlling party is S M M Barr.