REGISTERED NUMBER: SC475080 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2025 TO 30 NOVEMBER 2025

FOR

BARCSCON LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A H P Barclay

REGISTERED OFFICE:

19 Guthrie Court

Gleneagles Village

Auchterarder

Perth and Kinross

PH3 1SD

REGISTERED NUMBER:

SC475080 (Scotland)

ACCOUNTANTS:

Mitchell Edwards

Chartered Certified Accountants

24A Ainslie Place

Edinburgh

EH3 6AJ

FIXED ASSETS

Tangible assets

4

-

397

CURRENT ASSETS

Debtors

5

2,850

7,186

Cash at bank

153,954

141,652

156,804

148,838

CREDITORS

Amounts falling due within one year

6

12,649

18,381

NET CURRENT ASSETS

144,155

130,457

TOTAL ASSETS LESS CURRENT LIABILITIES

144,155

130,854

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

144,151

130,850

SHAREHOLDERS' FUNDS

144,155

130,854

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 20 December 2025 and were signed by:

A H P Barclay - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a break up basis as it is the directors intention to dissolve the company.

Turnover

Turnover represents net invoiced sales of services.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 20% on cost

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

1,081

Additions

177

Disposals

(1,258

)

At 30 November 2025

-

DEPRECIATION

At 1 May 2025

684

Charge for period

214

Eliminated on disposal

(898

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 30 April 2025

397

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

-

1,854

Other debtors

2,850

5,332

2,850

7,186

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

-

964

Taxation and social security

7,437

12,911

Other creditors

5,212

4,506

12,649

18,381