Company registration number 04346704 (England and Wales)
BARCLAY BUILDING CONTRACTORS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
BARCLAY BUILDING CONTRACTORS LIMITED
COMPANY INFORMATION
Director
Mr Rakesh Desai
Secretary
Mrs Kiran Patel
Company number
04346704
Registered office
Amba House
3rd Floor, 15 College Road
Harrow
HA1 1BA
Accountants
KLSA LLP
Kalamu House
11 Coldbath Square
London
EC1R 5HL
Business address
260 High Road
Harrow Weald
MIDDLESEX
HA3 7BB
BARCLAY BUILDING CONTRACTORS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BARCLAY BUILDING CONTRACTORS LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment properties
4
1,985,000
1,985,000
Current assets
Debtors
5
3,021
3,825
Cash at bank and in hand
15,308
63,405
18,329
67,230
Creditors: amounts falling due within one year
6
(274,080)
(284,975)
Net current liabilities
(255,751)
(217,745)
Total assets less current liabilities
1,729,249
1,767,255
Creditors: amounts falling due after more than one year
7
(1,239,000)
(1,239,000)
Net assets
490,249
528,255
Capital and reserves
Called up share capital
8
1,000
1,000
Profit and loss reserves
489,249
527,255
Total equity
490,249
528,255

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

BARCLAY BUILDING CONTRACTORS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 22 January 2026
Mr Rakesh Desai
Director
Company Registration No. 04346704
BARCLAY BUILDING CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Barclay Building Contractors Limited is a private company limited by shares incorporated in England and Wales. The registered office is Amba House, 3rd Floor, 15 College Road, Harrow, HA1 1BA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BARCLAY BUILDING CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

BARCLAY BUILDING CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Investment property
2025
£
Fair value
At 1 May 2024 and 30 April 2025
1,985,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out by Northwood Harrow & Wealdstone Ltd, who are not connected with the company, valuing the property at £1.985m as at 30 April 2021. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. In the opinion of the director, the fair value of the investment property at the balance sheet date is not materially different to the value stated above.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,025
Other debtors
3,021
2,800
3,021
3,825
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
7,664
13,700
Amounts owed to group undertakings
24,712
22,912
Taxation and social security
-
0
570
Other creditors
241,704
247,793
274,080
284,975
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,239,000
1,239,000
BARCLAY BUILDING CONTRACTORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
7
Creditors: amounts falling due after more than one year
(Continued)
- 6 -

The bank loan is secured by way of a first legal charge over the investment property, debentures of the company and personal guarantee of the director. The bank loan is payable after 5 years from 17 June 2023 on an interest only basis and is subject to an interest rate of 4%.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
9
Related party transactions

During the year, the company paid rent of £7,2 00 (202 4: £7,2 00) to its parent company, Leo Developments (UK) Limited.

At the balance sheet date, the balance due to the parent company was £2 4,7 12 (202 4: £22,912).

The balance due to the company of which R Desai is a director, was Nil (202 4: Nil).

10
Directors' transactions

At the balance sheet date, the amount due to the director was £141,532 (202 4: £146,532). This amount is unsecured, interest free and repayable on demand.

11
Control

The immediate and the ultimate parent company is Leo Developments (UK) Limited.

Registered office address: Amba House, 3rd Floor, 15 College Road, Harrow, HA1 1BA.

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