BARAN MEAT LTD - Filleted accounts

Registered number

15900393

BARAN MEAT LTD

Filleted Accounts

31 August 2025

BARAN MEAT LTD
Registered number:		15900393
Balance Sheet
as at 31 August 2025

Notes			2025
£
Fixed assets
Tangible assets	3		20,320

Current assets
Stocks		75,800
Debtors	4	85,000
Cash at bank and in hand		172,352
		333,152

Creditors: amounts falling due within one year	5	(352,061)

Net current liabilities			(18,909)

Net assets			1,411

Capital and reserves
Called up share capital			100
Profit and loss account			1,311

Shareholders' funds			1,411

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.




Ulas GUN
Director
Approved by the board on 5 May 2026

BARAN MEAT LTD
Notes to the Accounts
for the period from 16 August 2024 to 31 August 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.

	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 & Machinery	20% reducing balance
	Fixtures, fittings, tools and equipment	20% reducing balance


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

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


2	Employees		2025
Number

	Average number of persons employed by the company		21


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	Additions			25,400
	At 31 August 2025			25,400

	Depreciation
	Charge for the period			5,080
	At 31 August 2025			5,080

	Net book value
	At 31 August 2025			20,320


4	Debtors		2025
£

	Trade debtors		85,000


5	Creditors: amounts falling due within one year		2025
£

	Trade creditors		220,108
	Taxation and social security costs		(25,056)
	Other creditors		157,009
			352,061


6	Other information

	BARAN MEAT LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 10b Triumph Trading Estate
	Tariff Road
	London
	N17 0EB