ACCOUNTS - Final Accounts preparation

Registered number: 15655224

THE BARDON GROUP (HOLDINGS) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 APRIL 2025

THE BARDON GROUP (HOLDINGS) LIMITED

REGISTERED NUMBER: 15655224

BALANCE SHEET

AS AT 30 APRIL 2025

		Period ended 30 April 2025
Note		£

Fixed assets
Investments	4		1,110,000
			1,110,000
Current assets
Cash at bank and in hand		1
		1
Creditors: amounts falling due within one year	5	(84,000)
Net current (liabilities)/assets			(83,999)
Total assets less current liabilities			1,026,001
Creditors: amounts falling due after more than one year	6		(800,882)

Net assets			225,119

Capital and reserves
Called up share capital			1
Profit and loss account			225,118
			225,119

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THE BARDON GROUP (HOLDINGS) LIMITED

REGISTERED NUMBER: 15655224

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

C G Masters

Director

Date: 2 December 2025

The notes on pages 3 to 5 form part of these financial statements.

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THE BARDON GROUP (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

1.	General information

The Bardon Group (Holdings) Limited is a private company, limited by shares, registered in England & Wales,registered number 15655224. The registered office address is Seebeck House, 1 Seebeck Place, Knowlhill, Milton Keynes, MK5 8FR.
Incorporation
The Company was incorporated on 17 April 2024 and began trading on 29th July 2024. There are no comparative figures as a result.
Principal activity
The principal activity of the Company during the period was that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The Company's functional and presenational currency is British Pound Sterling (£).

The following principal accounting policies have been applied:

2.2

Borrowing costs

All borrowing costs are recognised in the Profit and Loss Account in the period in which they are incurred.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at transaction price, net of transaction costs, and subsequently at amortised cost using the effective interest method. Debt

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THE BARDON GROUP (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.5

Financial instruments (continued)

instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.

Employees

The average monthly number of employees, including the director, during the year was 1.

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THE BARDON GROUP (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	1,110,000
	At 30 April 2025	1,110,000

5.	Creditors: Amounts falling due within one year
					Period ended 30 April 2025
					£

	Deferred consideration	84,000
		84,000

6.	Creditors: Amounts falling due after more than one year
					Period ended 30 April 2025
					£

	Other loans	716,882
	Deferred consideration	84,000
		800,882

7.	Related party transactions

The wholly owned subsidiary of the Group is exempt from the requirements of Financial Reporting Standard 102, section 1AC.35 to disclose transactions.
No other transactions with related parties were undertaken such as are required to disclose under Financial Reporting Standard 102, Section 1AC.35.

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