Company Registration No. SC398025 (Scotland)
Barral UK Visceral Ltd
Unaudited accounts
for the year ended 30 April 2025
Barral UK Visceral Ltd
Annual report and unaudited accounts
for the year ended 30 April 2025
Barral UK Visceral Ltd
Company Information
for the year ended 30 April 2025
Company Number
SC398025 (Scotland)
Registered Office
26 Miller Road
Ayr
KA7 2AY
Accountants
McMorland & Co FTCA Limited
24 York Street
Ayr
KA8 8AZ
Barral UK Visceral Ltd
Accountants' report
Accountants' report to the director of Barral UK Visceral Ltd on the preparation of the unaudited statutory accounts for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Barral UK Visceral Ltd for the year ended
30 April 2025 as set out on pages
5 -
5 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Barral UK Visceral Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Barral UK Visceral Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barral UK Visceral Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Barral UK Visceral Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Barral UK Visceral Ltd. You consider that Barral UK Visceral Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Barral UK Visceral Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
McMorland & Co FTCA Limited
24 York Street
Ayr
KA8 8AZ
4 December 2025
Barral UK Visceral Ltd
Statement of Financial Position
as at 30 April 2025
Current assets
34,163
20,218
Creditors: amounts falling due within one year
(23,083)
(18,302)
Net current assets
11,080
1,916
Total assets less current liabilities
18,458
12,518
Creditors: amounts falling due after more than one year
(12,250)
(7,600)
Accruals and deferred income
(2,200)
(1,448)
Capital and reserves
4,008
3,470
Barral UK Visceral Ltd is a private company, limited by shares, registered in Scotland, registration number SC398025. The registered office is 26 Miller Road, Ayr, KA7 2AY.
2 Director's advances, credit and guarantees
The company owes a liability of £608 to the director at the year end (2024 - £343).
3 Average number of employees
During the year the average number of employees was 1 (2024: 1).
For the year ending 30 April 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 4 December 2025
Alison Harvey
Director
Company Registration No. SC398025