Company registration number 15979066 (England and Wales)
BARRETT COMMERCIAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BARRETT COMMERCIAL LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BARRETT COMMERCIAL LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
1,213
Current assets
Debtors
4
101
Cash at bank and in hand
41,498
41,599
Creditors: amounts falling due within one year
5
(34,588)
Net current assets
7,011
Net assets
8,224
Capital and reserves
Called up share capital
6
1
Profit and loss reserves
8,223
Total equity
8,224

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

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

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.

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

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

The financial statements were approved and signed by the director and authorised for issue on 12 March 2026
Mr N J Barrett
Director
Company registration number 15979066 (England and Wales)
BARRETT COMMERCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Barrett Commercial Limited is a private company limited by shares incorporated in England and Wales. The registered office is 21 The Spinneys, Bromley, England, BR1 2NT.

1.1
Basis of preparation

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

1.2
Revenue

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

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% on cost
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

BARRETT COMMERCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 3 -
2
Employees

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

2025
Number
Total
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 25 September 2024
-
0
Additions
1,611
At 30 November 2025
1,611
Depreciation and impairment
At 25 September 2024
-
0
Depreciation charged in the period
398
At 30 November 2025
398
Carrying amount
At 30 November 2025
1,213
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
101
5
Creditors: amounts falling due within one year
2025
£
Corporation tax
28,454
Other taxation and social security
5,048
Other creditors
1,086
34,588
BARRETT COMMERCIAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 4 -
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
1 ordinary share at par of £1 each
1
1

During the year, the company issued 1 ordinary £1 share at par.

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