Acorah Software Products - Accounts Production 16.5.460 false true true false 7 May 2024 31 May 2025 31 May 2025 SC809634 Dr Mohammed Hassan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC809634 2024-05-06 SC809634 2025-05-31 SC809634 2024-05-07 2025-05-31 SC809634 frs-core:CurrentFinancialInstruments 2025-05-31 SC809634 frs-core:ShareCapital 2025-05-31 SC809634 frs-bus:PrivateLimitedCompanyLtd 2024-05-07 2025-05-31 SC809634 frs-bus:FilletedAccounts 2024-05-07 2025-05-31 SC809634 frs-bus:SmallEntities 2024-05-07 2025-05-31 SC809634 frs-bus:AuditExempt-NoAccountantsReport 2024-05-07 2025-05-31 SC809634 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-07 2025-05-31 SC809634 frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC809634 frs-core:UnlistedNon-exchangeTraded 2024-05-06 SC809634 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-06 SC809634 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC809634 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC809634 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-06 SC809634 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 SC809634 frs-bus:Director1 2024-05-07 2025-05-31 SC809634 frs-countries:Scotland 2024-05-07 2025-05-31
Registered number: SC809634
Barkal Holdings Ltd
Unaudited Financial Statements
For the Period 7 May 2024 to 31 May 2025
Strategic Partnership
Barkal Holdings Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
Barkal Holdings Ltd
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: SC809634

| 31 May 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 200
|  |  | 200
CURRENT ASSETS
Debtors | 5 | 58,759 |
Cash at bank and in hand |  | 100 |
|  | 58,859 |
Creditors: Amounts Falling Due Within One Year | 6 | (58,959 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (100 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100
NET ASSETS |  |  | 100
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
SHAREHOLDERS' FUNDS |  |  | 100

For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Dr Mohammed Hassan Director
21 September 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Barkal Holdings Ltd
Notes to the Financial Statements
For the Period 7 May 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Barkal Holdings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC809634 . The registered office is 71/1, Bellevue Road, Edinburgh, Scotland, EH7 4DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
These financial statements for the period ended 31 May 2025 are the first financial statements of Barkal Holdings Ltd prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 7 May 2024.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.5. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions
about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are
described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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Page 3
Barkal Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 7 May 2024 to 31 May 2025
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 7 May 2024 | -
Additions | 200
As at 31 May 2025 | 200
Provision
As at 7 May 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 200
As at 7 May 2024 | -

5. Debtors

| 31 May 2025
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 58,759

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025
--- | ---
| £
Director's loan account | 200
Amounts owed to group undertakings | 58,759
| 58,959

7. Share Capital

| 31 May 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

During the period, the company issued 80 Ordinary Shares, 10 Ordinary A Shares, and 10 Ordinary B Shares for the nominal value of £1 per share. As at 31 May 2025 there are 80 Ordinary Shares, 10 Ordinary A Shares, and 10 Ordinary B Shares in issue.
8. Related Party Transactions
As at 31 May 2025, the Directors Loan Account balance of Dr Mohammed Hassan is £200. This is a current liability, interest free and repayable on demand.
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