Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-311The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalseNo description of principal activity2024-01-01false1true 06503696 2024-01-01 2024-12-31 06503696 2023-01-01 2023-12-31 06503696 2024-12-31 06503696 2023-12-31 06503696 c:Director1 2024-01-01 2024-12-31 06503696 c:RegisteredOffice 2024-01-01 2024-12-31 06503696 d:CurrentFinancialInstruments 2024-12-31 06503696 d:CurrentFinancialInstruments 2023-12-31 06503696 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06503696 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06503696 d:ShareCapital 2024-12-31 06503696 d:ShareCapital 2023-12-31 06503696 c:FRS102 2024-01-01 2024-12-31 06503696 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06503696 c:FullAccounts 2024-01-01 2024-12-31 06503696 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06503696 6 2024-01-01 2024-12-31 06503696 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 06503696








BARGET GROUP LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
BARGET GROUP LIMITED
 

COMPANY INFORMATION


DIRECTOR
A R Barget 




REGISTERED NUMBER
06503696



REGISTERED OFFICE
1st Floor Sackville House
143-149 Fenchurch Street

London

EC3M 6BN





 
BARGET GROUP LIMITED
 

CONTENTS



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 4


 
BARGET GROUP LIMITED
REGISTERED NUMBER: 06503696

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Investments
 4 
101
101

Creditors: amounts falling due within one year
 5 
(99)
(99)

NET ASSETS
  
2
2


CAPITAL AND RESERVES
  

Allotted, called up and fully paid share capital
  
2
2

EQUITY SHAREHOLDER'S FUNDS
  
2
2


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the Director's Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
6 June 2025.




A R Barget
Director


The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BARGET GROUP LIMITED
 

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

1.


GENERAL INFORMATION

Barget Group Limited (company number: 06503696), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN, is a private limited company incorporated in England and Wales. The principal place of trading is 39 Heath Street, London, NW3 6UA.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise
specified within these accounting policies and in accordance with Section 1A of Financial Reporting
Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and
the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

STATEMENT OF CASH FLOWS

The Company has taken advantage of the exemption in Financial Reporting Standard 102 section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

 
2.3

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.

 
2.5

CREDITORS

Short-term creditors are measured at the transaction price.

 
2.6

DIVIDENDS

Equity dividends are recognised when they become legally payable. 

Page 2

 
BARGET GROUP LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.7

TAXATION

Tax is recognised in the Statement of Income and Retained Earnings.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.



3.


EMPLOYEES



The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


INVESTMENTS





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024 and 31 December 2024

101






Net book value



At 1 January 2024 and 31 December 2024
101


5.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Other creditors
99
99


Page 3

 
BARGET GROUP LIMITED
 

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

6.


RELATED PARTY TRANSACTIONS

Included within other creditors are amounts due to key management personnel of the Company of £99 (2023: £99).
Dividends of £60,000 paid during the year have been paid to the sole shareholder who is also director of the Company 
(2023: £50,000).


Page 4