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REGISTERED NUMBER: 13611117 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BAROK AIR CONDITIONING LTD

BAROK AIR CONDITIONING LTD (REGISTERED NUMBER: 13611117)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BAROK AIR CONDITIONING LTD

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTOR: A D Barok





REGISTERED OFFICE: 25-29 Sandy Way
Yeadon
Leeds
West Yorkshire
LS19 7EW





REGISTERED NUMBER: 13611117 (England and Wales)





ACCOUNTANTS: J S White & Co Limited
25-29 Sandy Way
Yeadon
Leeds
LS19 7EW

BAROK AIR CONDITIONING LTD (REGISTERED NUMBER: 13611117)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,400 9,600
Tangible assets 5 6,308 6,764
14,708 16,364

CURRENT ASSETS
Debtors 6 - 19,113
Cash at bank 9,557 1,218
9,557 20,331
CREDITORS
Amounts falling due within one year 7 2,840 16,698
NET CURRENT ASSETS 6,717 3,633
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,425

19,997

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 21,324 19,896
SHAREHOLDERS' FUNDS 21,425 19,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 26 June 2025 and were signed by:




A D Barok - Director


BAROK AIR CONDITIONING LTD (REGISTERED NUMBER: 13611117)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Barok Air Conditioning 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 reducing balance, 20% on reducing balance and 15% 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.

3. EMPLOYEES AND DIRECTORS

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

BAROK AIR CONDITIONING LTD (REGISTERED NUMBER: 13611117)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 12,000
AMORTISATION
At 1 October 2023 2,400
Charge for year 1,200
At 30 September 2024 3,600
NET BOOK VALUE
At 30 September 2024 8,400
At 30 September 2023 9,600

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 2,733 800 5,950 140 9,623
Additions 634 - - 229 863
At 30 September 2024 3,367 800 5,950 369 10,486
DEPRECIATION
At 1 October 2023 909 222 1,651 77 2,859
Charge for year 491 87 645 96 1,319
At 30 September 2024 1,400 309 2,296 173 4,178
NET BOOK VALUE
At 30 September 2024 1,967 491 3,654 196 6,308
At 30 September 2023 1,824 578 4,299 63 6,764

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 19,113

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 416 (3,109 )
Other creditors 2,424 19,807
2,840 16,698