REGISTERED NUMBER: 06962759 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

BAR Construction (South) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W D Batchelor

R Brocksom

REGISTERED OFFICE:

c/o Ency Associates

Printware Court, Cumberland Business Ctr

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

REGISTERED NUMBER:

06962759 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

2,177

2,317

CURRENT ASSETS

Debtors

5

51,409

102,750

Cash at bank

11,151

23,198

62,560

125,948

CREDITORS

Amounts falling due within one year

6

36,112

45,483

NET CURRENT ASSETS

26,448

80,465

TOTAL ASSETS LESS CURRENT LIABILITIES

28,625

82,782

CREDITORS

Amounts falling due after more than one year

7

(20,834

)

(26,390

)

PROVISIONS FOR LIABILITIES

(544

)

(579

)

NET ASSETS

7,247

55,813

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,147

55,713

SHAREHOLDERS' FUNDS

7,247

55,813

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

W D Batchelor - Director

R Brocksom - Director

1.	STATUTORY INFORMATION

BAR Construction (South) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Revenue recognition

Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Fee income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

696

14,000

2,025

16,721

Additions

289

-

415

704

At 31 July 2025

985

14,000

2,440

17,425

DEPRECIATION

At 1 August 2024

402

12,949

1,053

14,404

Charge for year

146

263

435

844

At 31 July 2025

548

13,212

1,488

15,248

NET BOOK VALUE

At 31 July 2025

437

788

952

2,177

At 31 July 2024

294

1,051

972

2,317

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

12,370

29,794

Other debtors

39,039

72,956

51,409

102,750

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

5,556

5,556

Trade creditors

-

6,467

Taxation and social security

28,408

31,361

Other creditors

2,148

2,099

36,112

45,483

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

20,834

26,390

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,167

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

W D Batchelor

Balance outstanding at start of year

17,893

16,300

Amounts advanced

41,861

39,813

Amounts repaid

(53,075

)

(38,220

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,679

17,893

R Brocksom

Balance outstanding at start of year

19,174

17,266

Amounts advanced

42,681

40,128

Amounts repaid

(53,075

)

(38,220

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,780

19,174

9.	ULTIMATE CONTROLLING PARTY

The controlling parties are Mr W D Batchelor & Mr R Brocksom.