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REGISTERED NUMBER: 09299872 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

BARCELONETA LIMITED

BARCELONETA LIMITED (REGISTERED NUMBER: 09299872)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARCELONETA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mr G Roy
Mrs L E Roy





REGISTERED OFFICE: Gateway House
8 Kings Parade
Kings Road
Fleet
Hampshire
GU51 3AB





REGISTERED NUMBER: 09299872 (England and Wales)





ACCOUNTANTS: LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG

BARCELONETA LIMITED (REGISTERED NUMBER: 09299872)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,952 2,882

CURRENT ASSETS
Debtors 5 45,019 37,970
Cash at bank 555 483
45,574 38,453
CREDITORS
Amounts falling due within one year 6 44,073 28,762
NET CURRENT ASSETS 1,501 9,691
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,453

12,573

CREDITORS
Amounts falling due after more than one
year

7

(2,200

)

(3,472

)

PROVISIONS FOR LIABILITIES (488 ) (548 )
NET ASSETS 765 8,553

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 763 8,551
SHAREHOLDERS' FUNDS 765 8,553

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

BARCELONETA LIMITED (REGISTERED NUMBER: 09299872)

BALANCE SHEET - continued
31 DECEMBER 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 22 April 2025 and were signed on its behalf by:





Mr G Roy - Director


BARCELONETA LIMITED (REGISTERED NUMBER: 09299872)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Barceloneta Limited 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 and machinery etc - 33% on cost and 20% straight line

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.

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 6 (2023 - 6 ) .

BARCELONETA LIMITED (REGISTERED NUMBER: 09299872)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 13,984
Additions 532
At 31 December 2024 14,516
DEPRECIATION
At 1 January 2024 11,102
Charge for year 1,462
At 31 December 2024 12,564
NET BOOK VALUE
At 31 December 2024 1,952
At 31 December 2023 2,882

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 20,038 22,202
Other debtors 24,981 15,768
45,019 37,970

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 13,734 3,744
Credit Card 129 35
Trade creditors 8,571 1,840
Taxation and social security 17,893 19,428
Other creditors 3,746 3,715
44,073 28,762

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 2,200 3,472

BARCELONETA LIMITED (REGISTERED NUMBER: 09299872)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
Mr G Roy and Mrs L E Roy
Balance outstanding at start of year 15,478 11,903
Amounts advanced 47,072 41,499
Amounts repaid (40,403 ) (37,924 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 22,147 15,478

Interest was charged on the overdrawn balance at a rate of 2.25%.

The loan was repaid within 9 months of the period end.

9. ULTIMATE CONTROLLING PARTY

The company is jointly controlled by Mr G Roy and Mrs L Roy, directors and shareholders.