Barrule (UK) Limited

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

Registered number: NI602042

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1		1

			1		1
CURRENT ASSETS
Debtors	5	301,483		224,097
Cash at bank and in hand		7,555,529		6,700,305

		7,857,012		6,924,402
Creditors: Amounts Falling Due Within One Year	6	(369,332 )		(385,144 )

NET CURRENT ASSETS (LIABILITIES)			7,487,680		6,539,258

TOTAL ASSETS LESS CURRENT LIABILITIES			7,487,681		6,539,259

NET ASSETS			7,487,681		6,539,259

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			7,487,680		6,539,258

SHAREHOLDERS' FUNDS			7,487,681		6,539,259

For the year ending 30 April 2025 the company was entitled to exemption from audit 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 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 Gethin Taylor

Director

14/01/2026

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

1. General Information

Barrule (UK) Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI602042 . The registered office is 33b Massey Avenue, Belfast, BT4 2JT.

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. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year.

Current tax for the year is recognised in profit or loss.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 May 2024	1

As at 30 April 2025	1

Provision
As at 1 May 2024	-

As at 30 April 2025	-

Net Book Value
As at 30 April 2025	1

As at 1 May 2024	1

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	301,483	224,097

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	316,141	328,293
VAT	53,191	56,851

	369,332	385,144

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Barrule (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

Barrule Entertainment Limited

Gethin Taylor is a director of both Barrule (UK) Limited and Barrule Entertainment Liimited.

During the year there were management charges between Barrule (UK) Limited and Barrule Entertainment Limited of £60,000 (2024: £53,500).

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