Barans Removals Ltd - Filleted accounts

Registered number

04507152

Barans Removals Ltd

Filleted Accounts

31 December 2025

Barans Removals Ltd
Registered number:		04507152
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		110,513			118,975

Current assets
Debtors	5	-			3,727
Cash at bank and in hand		56,365			83,390
		56,365			87,117

Creditors: amounts falling due within one year	6	(97,930)			(88,857)

Net current liabilities			(41,565)			(1,740)

Total assets less current liabilities			68,948			117,235

Creditors: amounts falling due after more than one year	7		-			(3,333)

Provisions for liabilities			(27,063)			(29,079)


Net assets			41,885			84,823

Capital and reserves
Called up share capital			2			2
Profit and loss account			41,883			84,821

Shareholders' funds			41,885			84,823

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Baran
Director
Approved by the board on 14 April 2026

Barans Removals Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			15% reducing balance basis
	Motor Vehicles			20% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					9		8


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							50,000
	At 31 December 2025							50,000

	Amortisation
	At 1 January 2025							50,000
	At 31 December 2025							50,000

	Net book value
	At 31 December 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	21,398		30,987		455,144		507,529
	Additions	-		-		27,000		27,000
	Disposals	-		-		(8,000)		(8,000)
	At 31 December 2025	21,398		30,987		474,144		526,529

	Depreciation
	At 1 January 2025	21,398		28,327		338,829		388,554
	Charge for the year	-		399		27,063		27,462
	At 31 December 2025	21,398		28,726		365,892		416,016

	Net book value
	At 31 December 2025	-		2,261		108,252		110,513
	At 31 December 2024	-		2,660		116,315		118,975


5	Debtors					2025		2024
£							£

	Trade debtors					-		2,856
	Other debtors					-		871
						-		3,727


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					4,167		10,000
	Obligations under finance lease and hire purchase contracts					-		8,189
	Trade creditors					14,092		7,020
	Taxation and social security costs					20,444		16,217
	Other creditors					59,227		47,431
						97,930		88,857


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		3,333


8	Other information

	Barans Removals Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	173 Nelson Road
	Whitton
	Middlesex
	TW2 7BB