Registration number: 02747865

Baric (Consultants) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

Baric (Consultants) Limited

Company Information

Directors

Mr JA Craib Mr SH Craib

Company secretary

Batchelor Coop Ltd

Registered office

The New Barn Mill Lane Eastry Sandwich Kent CT13 0JW

Solicitors

Bradleys 19 Castle Street Dover CT16 1PU

Baric (Consultants) Limited

(Registration number: 02747865)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	2,377
Current assets
Debtors	5	10,236	6,308
Cash at bank and in hand		58,386	96,595
		68,622	102,903
Creditors: Amounts falling due within one year	6	(5,991)	(27,834)
Net current assets		62,631	75,069
Net assets		62,631	77,446
Capital and reserves
Called up share capital	7	1,000	1,000
Retained earnings		61,631	76,446
Shareholders' funds		62,631	77,446

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 December 2025 and signed on its behalf by:
 

......................................... Mr JA Craib Director

Baric (Consultants) Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
The New Barn
Mill Lane
Eastry
Sandwich
Kent
CT13 0JW
England

These financial statements were authorised for issue by the Board on 11 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Baric (Consultants) Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

Tax

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Baric (Consultants) Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	27,228	27,228
Disposals	(27,228)	(27,228)
At 30 September 2025	-	-
Depreciation
At 1 October 2024	24,851	24,851
Eliminated on disposal	(24,851)	(24,851)
At 30 September 2025	-	-
Carrying amount
At 30 September 2025	-	-
At 30 September 2024	2,377	2,377

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	571
Prepayments	-	37
Other debtors	10,236	5,700
	10,236	6,308

Baric (Consultants) Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

6

Creditors

	Note	2025 £	2024 £
Due within one year
Other related parties		-	13,263
Other creditors		5,991	14,571
		5,991	27,834

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1,000	1,000	1,000	1,000