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REGISTERED NUMBER: 08179187 (England and Wales)









Unaudited Financial Statements

for the Year Ended 30 November 2024

for

BARC ARCHITECTS LIMITED

BARC ARCHITECTS LIMITED (REGISTERED NUMBER: 08179187)

Contents of the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARC ARCHITECTS LIMITED

Company Information
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: C I Cheeseman





REGISTERED OFFICE: Hems Studio
86 Longbrook Street
Exeter
Devon
EX4 6AP





REGISTERED NUMBER: 08179187 (England and Wales)





ACCOUNTANTS: Gravita Western Limited
Keble House
Southernhay Gardens
Exeter
Devon
EX1 1NT

BARC ARCHITECTS LIMITED (REGISTERED NUMBER: 08179187)

Balance Sheet
30 NOVEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 10,737 13,089

CURRENT ASSETS
Stocks 8,075 22,971
Debtors 5 88,387 96,496
Cash at bank and in hand 44,398 101,871
140,860 221,338
CREDITORS
Amounts falling due within one year 6 (38,429 ) (82,025 )
NET CURRENT ASSETS 102,431 139,313
TOTAL ASSETS LESS CURRENT
LIABILITIES

113,168

152,402

CREDITORS
Amounts falling due after more than one
year

7

(15,681

)

(25,780

)

PROVISIONS FOR LIABILITIES (2,684 ) (2,897 )
NET ASSETS 94,803 123,725

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 94,703 123,625
SHAREHOLDERS' FUNDS 94,803 123,725

BARC ARCHITECTS LIMITED (REGISTERED NUMBER: 08179187)

Balance Sheet - continued
30 NOVEMBER 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 28 August 2025 and were signed by:





C I Cheeseman - Director


BARC ARCHITECTS LIMITED (REGISTERED NUMBER: 08179187)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 NOVEMBER 2024


1. COMPANY INFORMATION

BARC Architects 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.

The company's principal activities and nature of its operation are that of architectural services.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents amounts chargeable in respect of the provision of services to customers falling within the company's ordinary activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cash and cash equivalents
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.


BARC ARCHITECTS LIMITED (REGISTERED NUMBER: 08179187)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2023 - 7 ) .

BARC ARCHITECTS LIMITED (REGISTERED NUMBER: 08179187)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2023 9,660 20,151 29,811
Additions - 1,098 1,098
At 30 November 2024 9,660 21,249 30,909
DEPRECIATION
At 1 December 2023 5,430 11,292 16,722
Charge for year 1,058 2,392 3,450
At 30 November 2024 6,488 13,684 20,172
NET BOOK VALUE
At 30 November 2024 3,172 7,565 10,737
At 30 November 2023 4,230 8,859 13,089

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 46,612 35,423
Other debtors 29,999 55,168
Tax 9,283 -
Prepayments 2,493 5,905
88,387 96,496

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,880 7,031
Trade creditors 428 9,184
Tax - 29,445
Social security and other taxes 3,471 2,786
VAT 21,948 26,023
Pension creditor 1,693 1,505
Directors' current accounts 1,557 1,697
Accruals and deferred income 3,452 4,354
38,429 82,025

BARC ARCHITECTS LIMITED (REGISTERED NUMBER: 08179187)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 5,880 7,031
Bank loans - 2-5 years 9,801 18,749
15,681 25,780

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 10,250 10,250
Between one and five years 20,500 30,750
30,750 41,000

9. CONTROLLING INTEREST

The company is controlled by BARC Design and Build Limited, a company registered in England and Wales. The registered office and principal place of business is:

Hems Studio
86 Longbrook Street
Exeter
Devon
EX4 6AP

Group financial statements are not prepared by BARC Design and Build Limited.