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REGISTERED NUMBER: 06962759 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

BAR Construction (South) Ltd

BAR Construction (South) Ltd (Registered number: 06962759)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BAR Construction (South) Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: W D Batchelor
R Brocksom





REGISTERED OFFICE: c/o Ency Associates
Printware Court, Cumberland Business Ctr
Northumberland Road
Portsmouth
Hampshire
PO5 1DS





REGISTERED NUMBER: 06962759 (England and Wales)





ACCOUNTANTS: Ency Associates
Chartered Certified Accountants
Printware Court
Cumberland Business Centre
Northumberland Road
Portsmouth
Hampshire
PO5 1DS

BAR Construction (South) Ltd (Registered number: 06962759)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,317 1,870

CURRENT ASSETS
Debtors 5 102,750 72,340
Cash at bank 23,198 29,524
125,948 101,864
CREDITORS
Amounts falling due within one year 6 45,483 50,178
NET CURRENT ASSETS 80,465 51,686
TOTAL ASSETS LESS CURRENT LIABILITIES 82,782 53,556

CREDITORS
Amounts falling due after more than one
year

7

(26,390

)

(31,945

)

PROVISIONS FOR LIABILITIES (579 ) (496 )
NET ASSETS 55,813 21,115

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 55,713 21,015
SHAREHOLDERS' FUNDS 55,813 21,115

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

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

The directors acknowledge their 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.

BAR Construction (South) Ltd (Registered number: 06962759)

Balance Sheet - continued
31 July 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 Board of Directors and authorised for issue on 11 April 2025 and were signed on its behalf by:




W D Batchelor - Director



R Brocksom - Director


BAR Construction (South) Ltd (Registered number: 06962759)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

BAR Construction (South) Ltd is a private company, limited by shares , registered in England and Wales. 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 & machinery - 25% 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.

BAR Construction (South) Ltd (Registered number: 06962759)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Revenue recognition
Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Fee income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant & Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 696 14,000 845 15,541
Additions - - 1,180 1,180
At 31 July 2024 696 14,000 2,025 16,721
DEPRECIATION
At 1 August 2023 304 12,598 769 13,671
Charge for year 98 351 284 733
At 31 July 2024 402 12,949 1,053 14,404
NET BOOK VALUE
At 31 July 2024 294 1,051 972 2,317
At 31 July 2023 392 1,402 76 1,870

BAR Construction (South) Ltd (Registered number: 06962759)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 29,794 1,530
Other debtors 72,956 70,810
102,750 72,340

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 5,556 5,556
Trade creditors 6,467 2,630
Taxation and social security 31,361 39,954
Other creditors 2,099 2,038
45,483 50,178

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans 26,390 31,945

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,167 9,722

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
W D Batchelor
Balance outstanding at start of year 16,300 26,502
Amounts advanced 39,813 45,838
Amounts repaid (38,220 ) (56,040 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 17,893 16,300

BAR Construction (South) Ltd (Registered number: 06962759)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

R Brocksom
Balance outstanding at start of year 17,266 27,505
Amounts advanced 40,128 47,101
Amounts repaid (38,220 ) (57,340 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,174 17,266

9. ULTIMATE CONTROLLING PARTY

The controlling parties are Mr W D Batchelor & Mr R Brocksom.