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Company Registration No. 10294056 (England and Wales)
Barum Engines Ltd Unaudited accounts for the year ended 31 July 2025
Barum Engines Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Barum Engines Ltd Company Information for the year ended 31 July 2025
Directors
Mr L Marshall Mr J Gammon
Company Number
10294056 (England and Wales)
Registered Office
Unit 12 Two Rivers Industrial Estate Barnstaple Devon EX31 1DR
Accountants
JD Accountants (South West) Ltd Suite 2, Riverside Court Castle Street Barnstaple Devon EX31 1DR
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Barum Engines Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
5,500
6,000
Tangible assets
5
151,927
121,402
157,427
127,402
Current assets
Inventories
3,500
3,500
Debtors
6
54,882
38,644
Cash at bank and in hand
30,563
29,823
88,945
71,967
Creditors: amounts falling due within one year
7
(65,061)
(60,811)
Net current assets
23,884
11,156
Total assets less current liabilities
181,311
138,558
Creditors: amounts falling due after more than one year
8
(87,597)
(72,058)
Net assets
93,714
66,500
Capital and reserves
Called up share capital
9
200
200
Profit and loss account
93,514
66,300
Shareholders' funds
93,714
66,500
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by
Mr L Marshall Director Company Registration No. 10294056
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Barum Engines Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Barum Engines Ltd is a private company, limited by shares, registered in England and Wales, registration number 10294056. The registered office is Unit 12, Two Rivers Industrial Estate, Barnstaple, Devon, EX31 1DR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% Reducing Balance
4
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024
10,000
At 31 July 2025
10,000
Amortisation
At 1 August 2024
4,000
Charge for the year
500
At 31 July 2025
4,500
Net book value
At 31 July 2025
5,500
At 31 July 2024
6,000
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Barum Engines Ltd Notes to the Accounts for the year ended 31 July 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
104,739
70,095
174,834
Additions
64,060
1,857
65,917
Disposals
(17,325)
-
(17,325)
At 31 July 2025
151,474
71,952
223,426
Depreciation
At 1 August 2024
29,243
24,189
53,432
Charge for the year
12,552
-
12,552
On disposals
(3,292)
8,807
5,515
At 31 July 2025
38,503
32,996
71,499
Net book value
At 31 July 2025
112,971
38,956
151,927
At 31 July 2024
75,496
45,906
121,402
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
54,882
38,644
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
22,324
9,648
Taxes and social security
6,474
22,630
Loans from directors
33,722
25,992
Accruals
2,541
2,541
65,061
60,811
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
19,667
23,667
Obligations under finance leases and hire purchase contracts
67,930
48,391
87,597
72,058
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary A Shares of £1 each
100
100
100 Ordinary B Shares of £1 each
100
100
200
200
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Barum Engines Ltd Notes to the Accounts for the year ended 31 July 2025
10
Transactions with related parties
At the balance sheet date the directors of the company reviewed the company records and declared a final dividend for the year ended 31 July 2025 as follows: Mr L Marshall - Ordinary A Shares - £50,500 Mr J Gammon - Ordinary B Shares - £34,500
11
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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