Barkal Holdings Ltd

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

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.

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

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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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