Barco Leisure Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC809741

		31 May 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		280,996

			280,996
CURRENT ASSETS
Debtors	5	1
Cash at bank and in hand		4

		5
Creditors: Amounts Falling Due Within One Year	6	(110,457 )

NET CURRENT ASSETS (LIABILITIES)			(110,452 )

TOTAL ASSETS LESS CURRENT LIABILITIES			170,544

Creditors: Amounts Falling Due After More Than One Year	7		(184,562 )

NET LIABILITIES			(14,018 )

CAPITAL AND RESERVES
Called up share capital	8		2
Profit and Loss Account			(14,020 )

SHAREHOLDERS' FUNDS			(14,018)

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Barco Leisure Ltd

Balance Sheet (continued)

As At 31 May 2025

For the period ending 31 May 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ryan Clark

Director

08/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Barco Leisure Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC809741 . The registered office is 22 Arbroath Lane, Aberdeen, Scotland , AB12 5BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Revaluation

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 8 May 2024	-
Additions	280,996

As at 31 May 2025	280,996

Net Book Value
As at 31 May 2025	280,996

As at 8 May 2024	-

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Barco Leisure Ltd

Notes to the Financial Statements (continued)

For the Period 8 May 2024 to 31 May 2025

5. Debtors

	31 May 2025
	£
Due within one year
Other debtors	1

6. Creditors: Amounts Falling Due Within One Year

	31 May 2025
	£
Other loans - M Gilbert	13,327
Other creditors	97,130

	110,457

7. Creditors: Amounts Falling Due After More Than One Year

	31 May 2025
	£
Other loans - M Gilbert.	184,562

8. Share Capital

	31 May 2025
	£
Allotted, Called up and fully paid	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 8 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2025
	£	£	£	£	£
Mr Ryan Clark	-	20,000	-	-	20,000

The above loan is unsecured, interest free and repayable on demand.

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