Registered number
13450528
Barcelonasl Ltd
Filleted Accounts
30 June 2024
Barcelonasl Ltd
Registered number: 13450528
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 24,776 27,926
Current assets
Stocks 77,523 99,960
Debtors 4 - 5,967
Cash at bank and in hand 9,003 7,342
86,526 113,269
Creditors: amounts falling due within one year 5 (87,464) (113,969)
Net current liabilities (938) (700)
Net assets 23,838 27,226
Capital and reserves
Called up share capital 100 100
Profit and loss account 23,738 27,126
Shareholders' funds 23,838 27,226
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Abdus Sukur Ali Nessa
Director
Approved by the board on 26 March 2025
Barcelonasl Ltd
Notes to the Accounts
for the year ended 30 June 2024
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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 10 years Straight Line
Fixtures, fittings, tools and equipment over 5 years
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 6 6
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 July 2023 2,172 31,504 33,676
At 30 June 2024 2,172 31,504 33,676
Depreciation
At 1 July 2023 - 5,750 5,750
Charge for the year - 3,150 3,150
At 30 June 2024 - 8,900 8,900
Net book value
At 30 June 2024 2,172 22,604 24,776
At 30 June 2023 2,172 25,754 27,926
4 Debtors 2024 2023
£ £
Trade debtors - 5,967
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 45,105 91,984
Taxation and social security costs 1,700 (84)
Other creditors 40,659 22,069
87,464 113,969
6 Other information
Barcelonasl Ltd is a private company limited by shares and incorporated in England. Its registered office is:
556a Coventry Road, Small Heath,
Birmingham,
B10 0UN
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