Bridgeway Pro Barriers Limited Filleted accounts for Companies House (small and micro)

Bridgeway Pro Barriers Limited

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£

Current assets

Stocks		2,000	7,500
Debtors	5	75,500	274,829
Cash at bank and in hand		220,877	219,467
		---------	---------
		298,377	501,796

Creditors: amounts falling due within one year	6	23,510		249,173
		---------		---------
Net current assets			274,867	252,623
			---------	---------
Total assets less current liabilities			274,867	252,623
			---------	---------
Net assets			274,867	252,623
			---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	274,866	252,622
	---------	---------
Shareholders funds	274,867	252,623
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

Mr. L Fallon
Director

Company registration number: NI625009

Bridgeway Pro Barriers Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 6 Edward Street, Lurgan, Co Armagh, BT66 6DB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4.Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	74,868	274,200
Other debtors	632	629
	--------	---------
	75,500	274,829
	--------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	6,319	66
Social security and other taxes	489	505
Bridgeway Engineering Limited	10,474	242,674
Other creditors	6,228	5,928
	--------	---------
	23,510	249,173
	--------	---------

7. Related party transactions

Liam Fallon is also a director and shareholder of Bridgeway Engineering Limited. During the period Bridgeway Pro Barriers Limited purchased goods from Bridgeway Engineering Limited in the amount of £576,180. As at 30th November 2025 Bridgeway Pro Barriers Limited owed Bridgeway Engineering Limited £10,474.