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Registered number: 15567037
A&R Bark Park Ltd
Unaudited Financial Statements
For the Period 16 March 2024 to 30 June 2025
Strategic Partnership
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 15567037
30 June 2025
Notes £ £
FIXED ASSETS
Intangible Assets 4 306,250
Tangible Assets 5 1,304,546
1,610,796
CURRENT ASSETS
Debtors 6 351
Cash at bank and in hand 27,074
27,425
Creditors: Amounts Falling Due Within One Year 7 (1,245,870 )
NET CURRENT ASSETS (LIABILITIES) (1,218,445 )
TOTAL ASSETS LESS CURRENT LIABILITIES 392,351
Creditors: Amounts Falling Due After More Than One Year 8 (594,179 )
NET LIABILITIES (201,828 )
CAPITAL AND RESERVES
Called up share capital 9 100
Income Statement (201,928 )
SHAREHOLDERS' FUNDS (201,828)
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For the period ending 30 June 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 directors acknowledge 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 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
Miss A Lawrence
Director
6 December 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
A&R Bark Park Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15567037 . The registered office is Brockham House, 70 woodland way, Kingswood, Surrey, KT20 6NW.
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 30 June 2025 are the first financial statements of A&R Bark Park 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 16 March 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 directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concem basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, ner of discounts, value added taxes and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.5. Tangible Fixed Assets and Depreciation
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:
Freehold 2% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
2.6. 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.
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2.7. 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 statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2.9. 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.
2.10. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Intangible Assets
Goodwill
£
Cost
As at 16 March 2024 -
Additions 350,000
As at 30 June 2025 350,000
Amortisation
As at 16 March 2024 -
Provided during the period 43,750
As at 30 June 2025 43,750
Net Book Value
As at 30 June 2025 306,250
As at 16 March 2024 -
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 16 March 2024 - - - - -
Additions 1,310,569 25,108 4,484 13,003 1,353,164
As at 30 June 2025 1,310,569 25,108 4,484 13,003 1,353,164
Depreciation
As at 16 March 2024 - - - - -
Provided during the period 34,948 6,696 1,196 5,778 48,618
As at 30 June 2025 34,948 6,696 1,196 5,778 48,618
Net Book Value
As at 30 June 2025 1,275,621 18,412 3,288 7,225 1,304,546
As at 16 March 2024 - - - - -
6. Debtors
30 June 2025
£
Due within one year
Prepayments and accrued income 351
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7. Creditors: Amounts Falling Due Within One Year
30 June 2025
£
Trade creditors 4,729
Bank loans and overdrafts 64,279
Other taxes and social security 66
VAT 5,543
Net wages 20,740
Directors' loan accounts 1,150,513
1,245,870
8. Creditors: Amounts Falling Due After More Than One Year
30 June 2025
£
Bank loans 594,179
9. Share Capital
30 June 2025
£
Allotted, Called up and fully paid 100
During the period, the company issued 45 Ordinary Shares, 45 Ordinary A Shares, 5 Ordinary B Shares, and 5 Ordinary C Shares for the nominal value of £1 per share. As at 30 June 2025 there are 45 Ordinary Shares, 45 Ordinary A Shares, 5 Ordinary B Shares, and 5 Ordinary C Shares in issue.
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