THE BARRE (UK) LIMITED


Director	MANN, Peter


Registered Address	Unit V5 Victoria Mills
	511 Bradford Road
	Batley
	WF17 8LL


Registered Number	09032930 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,166		5,208
			4,166		5,208
Current assets
Stocks	4	18,397		16,488
Debtors	5	2,541		2,307
Cash at bank and on hand		5,075		1,661
		26,013		20,456
Creditors amounts falling due within one year	6	(18,604)		(24,385)
Net current assets (liabilities)			7,409		(3,929)
Total assets less current liabilities			11,575		1,279
Provisions for liabilities	7		(792)		(990)
Net assets			10,783		289
Capital and reserves
Called up share capital			100		100
Profit and loss account			10,683		189
Shareholders' funds			10,783		289

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 November 2025, and are signed on its behalf by:

MANN, Peter
Director
Registered Company No. 09032930

THE BARRE (UK) LIMITED

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current 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.

Current 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.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Reducing balance (%)
	Plant and machinery	15
	Fixtures and fittings	15
	Vehicles	25

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

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 June 24	1,385	20,367	7,461	29,213
At 31 May 25	1,385	20,367	7,461	29,213
Depreciation and impairment
At 01 June 24	771	17,761	5,473	24,005
Charge for year	92	651	299	1,042
At 31 May 25	863	18,412	5,772	25,047
Net book value
At 31 May 25	522	1,955	1,689	4,166
At 31 May 24	614	2,606	1,988	5,208

4.	Stocks

	2025	2024
	£	£
Finished goods	18,397	16,488
Total	18,397	16,488

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	240
Other debtors	2,541	2,067
Total	2,541	2,307

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,066	7,916
Bank borrowings and overdrafts	-	11,917
Taxation and social security	6,682	2,383
Other creditors	4,856	2,169
Total	18,604	24,385

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	792	990
Total	792	990

8.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £4,118 (2024: £1,599). The loans were interest free, with no fixed date for repayment.