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Registered number: 06517200
Barka Construction Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Brevins Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06517200
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,122 57,955
35,122 57,955
CURRENT ASSETS
Stocks 5 504,600 440,766
Debtors 6 607,984 602,404
Cash at bank and in hand 3,465 2,561
1,116,049 1,045,731
Creditors: Amounts Falling Due Within One Year 7 (596,933 ) (617,378 )
NET CURRENT ASSETS (LIABILITIES) 519,116 428,353
TOTAL ASSETS LESS CURRENT LIABILITIES 554,238 486,308
Creditors: Amounts Falling Due After More Than One Year 8 (733,112 ) (640,759 )
NET LIABILITIES (178,874 ) (154,451 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (178,876 ) (154,453 )
SHAREHOLDERS' FUNDS (178,874) (154,451)
Page 1
Page 2
For the year ending 28 February 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 Profit and Loss Account.
On behalf of the board
Mr Mohamed Barka
Director
13th November 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Barka Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06517200 . The registered office is 23 Porters Wood, St Albans, Herts, AL3 6PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straightline
Motor Vehicles 25% Straightline
Fixtures & Fittings 25% Straightline
Computer Equipment 25% Straightline
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2024 4,709 141,044 357 1,130 147,240
As at 28 February 2025 4,709 141,044 357 1,130 147,240
Depreciation
As at 1 March 2024 2,354 85,444 357 1,130 89,285
Provided during the period 1,177 21,656 - - 22,833
As at 28 February 2025 3,531 107,100 357 1,130 112,118
...CONTINUED
Page 3
Page 4
Net Book Value
As at 28 February 2025 1,178 33,944 - - 35,122
As at 1 March 2024 2,355 55,600 - - 57,955
5. Stocks
2025 2024
£ £
Stock 504,600 440,766
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 586,032 591,032
Other debtors 21,952 11,372
607,984 602,404
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7 -
Bank loans and overdrafts 5,556 7,563
Other creditors 578,234 596,679
Taxation and social security 13,136 13,136
596,933 617,378
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 110,007 97,394
Other creditors 623,105 543,365
733,112 640,759
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4