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REGISTERED NUMBER: 13043694 (England and Wales)









Unaudited Financial Statements

for the Year Ended 30 November 2024

for

BARC DESIGN AND BUILD LIMITED

BARC DESIGN AND BUILD LIMITED (REGISTERED NUMBER: 13043694)

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 DESIGN AND BUILD LIMITED

Company Information
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: Mr B Cheeseman
Mrs C I Cheeseman





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





REGISTERED NUMBER: 13043694 (England and Wales)





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

BARC DESIGN AND BUILD LIMITED (REGISTERED NUMBER: 13043694)

Balance Sheet
30 NOVEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investments 4 200 200

CURRENT ASSETS
Debtors 5 33,394 54,495

CREDITORS
Amounts falling due within one year 6 (1,260 ) (23,806 )
NET CURRENT ASSETS 32,134 30,689
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,334

30,889

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 32,034 30,589
32,334 30,889

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 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.

BARC DESIGN AND BUILD LIMITED (REGISTERED NUMBER: 13043694)

Balance Sheet - continued
30 NOVEMBER 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 28 August 2025 and were signed on its behalf by:




Mr B Cheeseman - Director



Mrs C I Cheeseman - Director


BARC DESIGN AND BUILD LIMITED (REGISTERED NUMBER: 13043694)

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


1. COMPANY INFORMATION

Barc Design and Build 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 presentation currency of the financial statements is the Pound Sterling (£).


The company's principal activities and nature of its operations are disclosed in the Directors' Report.

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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

BARC DESIGN AND BUILD LIMITED (REGISTERED NUMBER: 13043694)

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


4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2023
and 30 November 2024 200
NET BOOK VALUE
At 30 November 2024 200
At 30 November 2023 200

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,865 310
Directors' current accounts 31,529 54,185
33,394 54,495

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors - 297
Directors' current accounts - 22,321
Accrued expenses 1,260 1,188
1,260 23,806

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
Mrs C I Cheeseman
Balance outstanding at start of year 54,185 3,792
Amounts advanced 62,272 101,103
Amounts repaid (83,692 ) (50,710 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,765 54,185

BARC DESIGN AND BUILD LIMITED (REGISTERED NUMBER: 13043694)

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


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr B Cheeseman
Balance outstanding at start of year (22,322 ) 7,838
Amounts advanced 110,334 30,550
Amounts repaid (55,247 ) (60,710 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,765 (22,322 )

Interest has been charged at HM Revenue and Customs official rate where the balance has exceeded £10,000 at any point within the year. Interest charged in this period is £1,932 (2023 - £1,553).