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REGISTERED NUMBER: 10751996 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

BARDOM GROUP LTD

BARDOM GROUP LTD (REGISTERED NUMBER: 10751996)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARDOM GROUP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: J Barrow
A K Wisdom





SECRETARIES: Ms C Barrow
Ms S Wisdom





REGISTERED OFFICE: Third Floor Brecon House
16 Albion Place
Maidstone
Kent
ME14 5DZ





REGISTERED NUMBER: 10751996 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
2nd Floor
Medway Bridge House
1-8 Fairmeadow
Maidstone
Kent
ME14 1JP

BARDOM GROUP LTD (REGISTERED NUMBER: 10751996)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 33,874 46,769
Investments 5 2,100 5,350
35,974 52,119

CURRENT ASSETS
Stocks 746,516 366,564
Debtors 6 914,136 816,176
Cash at bank 21,340 65,423
1,681,992 1,248,163
CREDITORS
Amounts falling due within one year 7 1,101,304 999,833
NET CURRENT ASSETS 580,688 248,330
TOTAL ASSETS LESS CURRENT
LIABILITIES

616,662

300,449

CREDITORS
Amounts falling due after more than one year 8 (7,500 ) (17,615 )

PROVISIONS FOR LIABILITIES (7,920 ) (11,500 )
NET ASSETS 601,242 271,334

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 601,142 271,234
601,242 271,334

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

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

BARDOM GROUP LTD (REGISTERED NUMBER: 10751996)

BALANCE SHEET - continued
31 AUGUST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:




J Barrow - Director



A K Wisdom - Director


BARDOM GROUP LTD (REGISTERED NUMBER: 10751996)

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


1. STATUTORY INFORMATION

Bardom Group 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 for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the provision of travel services is generally recognised when the particular contract is complete, unless the service covers an extended period when revenue is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and machinery etc - 33% on cost and 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and it credited or charged to profit or loss.

Stocks
Stocks relates to work in progress in relation to travel costs that have been incurred prior to the service being provided. Work in progress is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct costs that have been incurred in bringing the work in progress to it's present condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of work in progress over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Taxation
The tax expense represents the sum of the tax currently payable or receivable and deferred tax.

Current tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease’s asset are consumed.

BARDOM GROUP LTD (REGISTERED NUMBER: 10751996)

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


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Fixed asset investments
Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Other investments are measured at fair value and the changes in this at each accounting year end are recognised in profit and loss.

Financial instruments
The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
Cost
At 1 September 2023 83,784
Additions 6,790
At 31 August 2024 90,574
Depreciation
At 1 September 2023 37,015
Charge for year 19,685
At 31 August 2024 56,700
Net book value
At 31 August 2024 33,874
At 31 August 2023 46,769

BARDOM GROUP LTD (REGISTERED NUMBER: 10751996)

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


5. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
Cost
At 1 September 2023 2,100 3,250 5,350
Disposals - (3,250 ) (3,250 )
At 31 August 2024 2,100 - 2,100
Net book value
At 31 August 2024 2,100 - 2,100
At 31 August 2023 2,100 3,250 5,350

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 657,302 647,801
Other debtors 256,834 168,375
914,136 816,176

Other debtors includes £190,833 (2023: £67,003) owed by the directors. Of this balance, it is expected that £80,000 will not be repaid within 12 months.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,163
Trade creditors 15,597 19,952
Amounts owed to group undertakings 17,855 28,155
Taxation and social security 232,918 255,308
Other creditors 824,934 686,255
1,101,304 999,833

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 7,500 17,615

9. DIRECTORS' TRANSACTIONS

During the year, the company made advances totalling £252,329 (2023: £137,258) and £149,896 (2023: £157,887) to the directors. These incurred interest at HM Revenue & Customs approved rates and there are no fixed terms for repayment. Repayments totalling £95,338 (2023: £189,512) and £183,057 (2023: £134,445) respectively were made in relation to these and earlier advances.