REGISTERED NUMBER: 07761683 (England and Wales)

Barclay Interiors Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

S J F Barclay

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

07761683 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

4,953

5,745

Current assets

Debtors

5

36,053

53,677

Cash at bank and in hand

6,421

27,624

42,474

81,301

Creditors

Amounts falling due within one year

6

19,786

53,909

Net current assets

22,688

27,392

Total assets less current liabilities

27,641

33,137

Creditors

Amounts falling due after more than one year

7

2,651

13,091

Net assets

24,990

20,046

Capital and reserves

Called up share capital

8

100

100

Retained earnings

9

24,890

19,946

Shareholders' funds

24,990

20,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

S J F Barclay - Director

1.	Statutory information

Barclay Interiors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

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

Going Concern

The financial statements have been prepared on a going concern basis. The Director has reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 3 ) .

4.	Tangible fixed assets

Fixtures

Improvements

and

Computer

to property

fittings

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

14,508

3,000

9,166

26,674

Additions

-

-

1,788

1,788

At 31 March 2025

14,508

3,000

10,954

28,462

Depreciation

At 1 April 2024

14,508

1,930

4,491

20,929

Charge for year

-

336

2,244

2,580

At 31 March 2025

14,508

2,266

6,735

23,509

Net book value

At 31 March 2025

-

734

4,219

4,953

At 31 March 2024

-

1,070

4,675

5,745

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

4,081

51,531

Other debtors

31,972

2,146

36,053

53,677

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

10,440

10,182

Trade creditors

823

15,880

Taxation and social security

3,352

19,403

Other creditors

5,171

8,444

19,786

53,909

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

2,651

13,091

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

9.

Reserves

Retained

earnings

£

At 1 April 2024

19,946

Profit for the year

9,944

Dividends

(5,000

)

At 31 March 2025

24,890

10.	Related party disclosures

Included within other creditors is a balance of £227 (2024 - £923) due to the director.