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Registration number: 15637474

Barrow Renovations Ltd
Unaudited Filleted Financial Statements
for the Period from 11 April 2024 to 30 April 2025

Barrow Renovations Ltd

Contents

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

Barrow Renovations Ltd

Company Information

Directors | J Barrow P Barrow

Registered office | 38 Brougham Hayes Bath BA2 3QU

Accountants | Balance Accounts Limited Chartered Certified Accountants 4 Beau Street Bath BA1 1QY

Barrow Renovations Ltd

(Registration number: 15637474)
Balance Sheet as at 30 April 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 430,393
Current assets |  |
Debtors | 5 | 4,204
Cash at bank and in hand |  | 580
|  | 4,784
Creditors: Amounts falling due within one year | 6 | (458,808)
Net current liabilities |  | (454,024)
Net liabilities |  | (23,631)
Capital and reserves |  |
Called up share capital | 7 | 100
Retained earnings |  | (23,731)
Shareholders' deficit |  | (23,631)

For the financial period ending 30 April 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 period 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 January 2026 and signed on its behalf by:

......................................... J Barrow Director

Barrow Renovations Ltd

Notes to the Unaudited Financial Statements for the Period from 11 April 2024 to 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
38 Brougham Hayes
Bath
BA2 3QU
England

These financial statements were authorised for issue by the Board on 11 January 2026.

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.

Going concern

At the period end the company had net liabilities of £23,631. It was therefore necessary to consider the appropriateness of preparing the accounts on the going concern basis.
The director, P Barrow, has made a loan to the Company and the balance owing to him at the period end was £440,928. The directors have also confirmed their ongoing support of the Company in order to enable it to meet its financial obligations as they fall due.
It was therefore considered appropriate to prepare the accounts on the going concern basis.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

Barrow Renovations Ltd

Notes to the Unaudited Financial Statements for the Period from 11 April 2024 to 30 April 2025

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
Freehold Property | Straight line over 50 years
Plant & Equipment | 25% reducing balance

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 debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 period, was 0.

Barrow Renovations Ltd

Notes to the Unaudited Financial Statements for the Period from 11 April 2024 to 30 April 2025

4 | Tangible assets

| Land and buildings £ | Other tangible assets £ | Total £
Cost or valuation
Additions | 436,005 | 240 | 436,245
At 30 April 2025 | 436,005 | 240 | 436,245
Depreciation
Charge for the period | 5,809 | 43 | 5,852
At 30 April 2025 | 5,809 | 43 | 5,852
Carrying amount
At 30 April 2025 | 430,196 | 197 | 430,393

Included within the net book value of land and buildings above is £430,196 in respect of freehold land and buildings.

5 | Debtors

Current | 2025 £
Other debtors | 4,204
| 4,204

Barrow Renovations Ltd

Notes to the Unaudited Financial Statements for the Period from 11 April 2024 to 30 April 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Amounts due to related parties |  | 441,190
Accruals |  | 17,618
|  | 458,808

7 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 100 | 100