07314976falseart retailers2024-09-012025-08-31http://www.companieshouse.gov.uk/2024-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-08-31http://www.companieshouse.gov.uk/cd:Director12024-09-012025-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-09-012025-08-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-09-012025-08-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-09-012025-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-08-31http://www.companieshouse.gov.uk/2024-09-012025-08-31http://www.companieshouse.gov.uk/2024-08-31http://www.companieshouse.gov.uk/cd:FRS1022024-09-012025-08-31http://www.companieshouse.gov.uk/2025-08-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-09-012025-08-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-09-012025-08-31iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 07314976

Barewall Limited

ACCOUNTS

FOR THE YEAR ENDED 31/08/2025

Prepared By:

GT Accountants Limited

Unit 7, The Court House

72 Moorland Road, Burslem

Stoke on Trent

Staffs

ST6 1DY

Barewall Limited

ACCOUNTS

FOR THE YEAR ENDED 31/08/2025

DIRECTORS

Mandy Bromley

REGISTERED OFFICE

2-4 Market Place

Burslem

Stoke-on-Trent

Staffordshire

ST6 4AT

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 07314976

ACCOUNTANTS

GT Accountants Limited

Unit 7, The Court House

72 Moorland Road, Burslem

Stoke on Trent

Staffs

ST6 1DY

Barewall Limited

ACCOUNTS
FOR THEYEARENDED31/08/2025
CONTENTS
		Page
Balance Sheet		3
Notes To The Accounts		4

Barewall Limited

BALANCE SHEET AT 31/08/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		3				1,454				959
CURRENT ASSETS
Stock				3,000				3,000
Debtors		5		253				5,468
Cash at bank and in hand				35,667				9,352
				38,920				17,820
CREDITORS: Amounts falling due within one year		6		12,477				6,249
NET CURRENT ASSETS						26,443				11,571
TOTAL ASSETS LESS CURRENT LIABILITIES						27,897				12,530
CREDITORS: Amounts falling due after more than one year		7				5,333				6,667
NET ASSETS						22,564				5,863
CAPITAL AND RESERVES
Called up share capital		8				100				100
Profit and loss account						22,464				5,763
SHAREHOLDERS' FUNDS						22,564				5,863
For the year ending 31/08/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 12/12/2025 and signed on their behalf by
Mandy Bromley
Director

Barewall Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/08/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		reducing balance 20%
Equipment		reducing balance 25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Government Grants

Government grants are recognised in profit and loss in the year in which they are received.

Barewall Limited

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				1		1

3. TANGIBLE FIXED ASSETS
		Plant and
		Machinery Etc.		Total
		£		£
Cost
At 01/09/2024		9,387		9,387
Additions		1,039		1,039
At 31/08/2025		10,426		10,426
Depreciation
At 01/09/2024		8,428		8,428
For the year		544		544
At 31/08/2025		8,972		8,972
Net Book Amounts
At 31/08/2025		1,454		1,454
At 31/08/2024		959		959

4. STOCK				2025		2024
				£		£
Stock comprises:
Stock				3,000		3,000
				3,000		3,000

Barewall Limited

5. DEBTORS				2025		2024
				£		£
Amounts falling due within one year:
Other debtors				253		5,468
				253		5,468

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				3,485		-
PAYE control				36		-
Directors current account				361		-
Bank Loan				1,333		1,333
Trade creditors				5,349		3,476
Accruals				1,913		1,440
				12,477		6,249

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2025		2024
				£		£
Bank loans and overdrafts				5,333		6,667
				5,333		6,667

Barewall Limited

8. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100