15 July 2024 false No description of principal activity Taxfiler 2024.6 SC816432business:PrivateLimitedCompanyLtd2024-07-152025-07-31 SC8164322024-07-14 SC8164322024-07-152025-07-31 SC816432business:AuditExempt-NoAccountantsReport2024-07-152025-07-31 SC816432business:FilletedAccounts2024-07-152025-07-31 SC8164322025-07-31 SC816432business:Director12024-07-152025-07-31 SC816432business:RegisteredOffice2024-07-152025-07-31 SC816432core:WithinOneYear2025-07-31 SC816432core:ShareCapitalcore:PreviouslyStatedAmount2025-07-31 SC816432core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-07-31 SC816432core:PreviouslyStatedAmount2025-07-31 SC816432business:SmallEntities2024-07-152025-07-31 SC816432countries:Scotland2024-07-152025-07-31 SC816432business:OrdinaryShareClass12024-07-152025-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC816432 (Scotland)
Barwa Ltd Unaudited accounts for the period from 15 July 2024 to 31 July 2025
Barwa Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Barwa Ltd Company Information for the period from 15 July 2024 to 31 July 2025
Director
Ievgeniia Khamryk
Company Number
SC816432 (Scotland)
Registered Office
92 Provost Fraser Drive Aberdeen AB16 5LL United Kingdom
Accountants
P&M Financial Services Limited 5 Rothley House 56 Ashford Road Tenterden Kent TN30 6LR
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Barwa Ltd Statement of financial position as at 31 July 2025
2025 
Notes
£ 
Current assets
Debtors
4
5,400 
Cash at bank and in hand
838 
6,238 
Creditors: amounts falling due within one year
5
(5,751)
Net current assets
487 
Net assets
487 
Capital and reserves
Called up share capital
6
1 
Profit and loss account
486 
Shareholders' funds
487 
For the period ending 31 July 2025 the company was entitled to exemption from audit 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 her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 December 2025 and were signed on its behalf by
Ievgeniia Khamryk Director Company Registration No. SC816432
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Barwa Ltd Notes to the Accounts for the period from 15 July 2024 to 31 July 2025
1
Statutory information
Barwa Ltd is a private company, limited by shares, registered in Scotland, registration number SC816432. The registered office is 92 Provost Fraser Drive, Aberdeen, AB16 5LL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2025 
£ 
Amounts falling due within one year
Other debtors
5,400 
5
Creditors: amounts falling due within one year
2025 
£ 
Taxes and social security
114 
Loans from directors
4,987 
Accruals
650 
5,751 
6
Share capital
2025 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
7
Average number of employees
During the period the average number of employees was 0.
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