Barrier Medical Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15836186

		31 July 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		14,524
Tangible Assets	5		11,478

			26,002
CURRENT ASSETS
Debtors	6	2,001
Cash at bank and in hand		143

		2,144
Creditors: Amounts Falling Due Within One Year	7	(28,013 )

NET CURRENT ASSETS (LIABILITIES)			(25,869 )

TOTAL ASSETS LESS CURRENT LIABILITIES			133

NET ASSETS			133

CAPITAL AND RESERVES
Called up share capital	8		4,000
Share premium account			40,720
Profit and Loss Account			(44,587 )

SHAREHOLDERS' FUNDS			133

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Karl Dando

Director

2 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Barrier Medical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15836186 . The registered office is Nightingale House,, Main Road, Church Village, Pontypridd, CF38 1RN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are costs associated with patent applications in the EU and US. It is amortised to the profit and loss account over its estimated economic life of 5 years in the EU and 10 years in the US

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Intangible Assets

	Other
	£
Cost
As at 12 July 2024	-
Additions	16,343

As at 31 July 2025	16,343

Amortisation
As at 12 July 2024	-
Provided during the period	1,819

As at 31 July 2025	1,819

...CONTINUED

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Barrier Medical Ltd

Notes to the Financial Statements (continued)

For the Period 12 July 2024 to 31 July 2025

Net Book Value
As at 31 July 2025	14,524

As at 12 July 2024	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 12 July 2024	-	-	-	-
Additions	11,243	591	2,514	14,348

As at 31 July 2025	11,243	591	2,514	14,348

Depreciation
As at 12 July 2024	-	-	-	-
Provided during the period	2,249	118	503	2,870

As at 31 July 2025	2,249	118	503	2,870

Net Book Value
As at 31 July 2025	8,994	473	2,011	11,478

As at 12 July 2024	-	-	-	-

6. Debtors

	31 July 2025
	£
Due within one year
Other debtors	2,001

7. Creditors: Amounts Falling Due Within One Year

	31 July 2025
	£
Other creditors	28,013

8. Share Capital

	31 July 2025
	£
Allotted, Called up and fully paid	4,000

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