REGISTERED NUMBER: 04841908 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

BARIAN TECHNOLOGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Dipple

SECRETARY:

I Rose

REGISTERED OFFICE:

Unit 1

St Georges Works

Delamare Road

Cheshunt

EN8 9AP

REGISTERED NUMBER:

04841908 (England and Wales)

ACCOUNTANTS:

Marchant Lewis Limited

105a Caversham Avenue

London

N13 4LL

FIXED ASSETS

Tangible assets

4

67,263

58,391

CURRENT ASSETS

Stocks

7,400

7,400

Debtors

5

123,401

150,780

Cash at bank

276

7,327

131,077

165,507

CREDITORS

Amounts falling due within one year

6

160,869

159,650

NET CURRENT (LIABILITIES)/ASSETS

(29,792

)

5,857

TOTAL ASSETS LESS CURRENT LIABILITIES

37,471

64,248

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

37,469

64,246

SHAREHOLDERS' FUNDS

37,471

64,248

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 17 September 2025 and were signed by:

S Dipple - Director

1.	STATUTORY INFORMATION

Barian Technology 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.

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.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 6 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

7,135

102,255

6,581

115,971

Additions

1,737

31,996

-

33,733

Disposals

-

(11,500

)

-

(11,500

)

At 31 December 2024

8,872

122,751

6,581

138,204

DEPRECIATION

At 1 January 2024

6,427

44,572

6,581

57,580

Charge for year

394

22,420

-

22,814

Eliminated on disposal

-

(9,453

)

-

(9,453

)

At 31 December 2024

6,821

57,539

6,581

70,941

NET BOOK VALUE

At 31 December 2024

2,051

65,212

-

67,263

At 31 December 2023

708

57,683

-

58,391

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

42,558

60,480

Other debtors

79,047

88,882

Prepayments

1,796

1,418

123,401

150,780

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

11,641

16,605

Hire purchase contracts

31,240

24,874

Trade creditors

17,257

19,517

Tax

42,635

40,291

Social security and other taxes

51,974

58,363

Accrued expenses

6,122

-

160,869

159,650

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

S Dipple

Balance outstanding at start of year

80,082

132,688

Amounts repaid

(9,587

)

(52,606

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

70,495

80,082

The sum of £70,495 is included in other debtors ( 2023 - £80,082)..