Baraka Garden Ltd - Filleted accounts

Registered number

14214356

Baraka Garden Ltd

Filleted Accounts

31 May 2025

Baraka Garden Ltd
Registered number:		14214356
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		89,681			72,080

Current assets
Stocks		4,590			4,280
Debtors	4	9,067			10,036
Cash at bank and in hand		10,616			6,679
		24,273			20,995

Creditors: amounts falling due within one year	5	(191,509)			(155,475)

Net current liabilities			(167,236)			(134,480)

Net liabilities			(77,555)			(62,400)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(77,655)			(62,500)

Shareholder's funds			(77,555)			(62,400)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Shteryu Atanasov Bilyanov
Director
Approved by the board on 9 September 2025

Baraka Garden Ltd
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 June 2024	36,000		44,415		-		80,415
	Additions	-		8,479		19,428		27,907
	At 31 May 2025	36,000		52,894		19,428		108,322

	Depreciation
	At 1 June 2024	-		8,335		-		8,335
	Charge for the year	-		8,017		2,289		10,306
	At 31 May 2025	-		16,352		2,289		18,641

	Net book value
	At 31 May 2025	36,000		36,542		17,139		89,681
	At 31 May 2024	36,000		36,080		-		72,080


4	Debtors					2025		2024
£							£

	VAT - Input					-		2,390
	Summer Homes					3,400		3,400
	Rainbow Cash Cary					-		155
	JJ Martin (Catering Appliance Superstore) Ltd					-		810
	JJ Food					-		1,225
	Domson					-		672
	Costco					-		609
	Biffa Waste Services Limited					-		418
	Amazon					-		357
	Other debtors					5,667		-
						9,067		10,036


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					27,694		23,098
	Taxation and social security costs					24,945		17,741
	Nest					34		34
	Baraka Bakery					1,124		1,124
	Shteryu Atanasov Bilyanov					981		-
	Other creditors					136,731		113,478
						191,509		155,475


6	Other information

	Baraka Garden Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5-8 Angel Corner
	Fore Street
	N18 2QH