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Registration number: 09533344

Barhey Enterprise Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2026

Barhey Enterprise Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

Barhey Enterprise Limited

Company Information

Director | Mr Amritraj Barhey

Registered office | Suite 1C Meadway Court Rutherford Close Stevenage Hertfordshire England SG1 2EF

Accountants | Re:Accounts Limited Chartered AccountantsSuite 1C Meadway Court Rutherford Close Stevenage Hertfordshire SG1 2EF

Barhey Enterprise Limited

(Registration number: 09533344)
Balance Sheet as at 30 April 2026

| Note | 30 April 2026 £ | 30 April 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 1,462 | 2,194
Current assets |  |  |
Debtors | 5 | 18,276 | 36,685
Cash at bank and in hand |  | 4,529 | 3,714
|  | 22,805 | 40,399
Creditors: Amounts falling due within one year | 6 | (17,254) | (42,357)
Net current assets/(liabilities) |  | 5,551 | (1,958)
Total assets less current liabilities |  | 7,013 | 236
Creditors: Amounts falling due after more than one year | 6 | (6,745) | -
Net assets |  | 268 | 236
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 168 | 136
Shareholders' funds |  | 268 | 236

For the financial year ending 30 April 2026 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 May 2026

......................................... Mr Amritraj Barhey Director

Barhey Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 1C Meadway Court
Rutherford Close
Stevenage
Hertfordshire
SG1 2EF
England

These financial statements were authorised for issue by the director on 22 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Barhey Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026 (continued)

2 | Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Barhey Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026 (continued)

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Barhey Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026 (continued)

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 May 2025 | 2,925 | 2,925
At 30 April 2026 | 2,925 | 2,925
Depreciation
At 1 May 2025 | 731 | 731
Charge for the year | 732 | 732
At 30 April 2026 | 1,463 | 1,463
Carrying amount
At 30 April 2026 | 1,462 | 1,462
At 30 April 2025 | 2,194 | 2,194

5 | Debtors

Current | 30 April 2026 £ | 30 April 2025 £
Other debtors | 18,276 | 36,685
| 18,276 | 36,685

Barhey Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| Note | 30 April 2026 £ | 30 April 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | 2,449 | 2,765
Taxation and social security |  | 13,306 | 25,632
Accruals and deferred income |  | 1,500 | 1,400
Other creditors |  | (1) | 12,560
|  | 17,254 | 42,357

Creditors: amounts falling due after more than one year

| Note | 30 April 2026 £ | 30 April 2025 £
Due after one year |  |  |
Loans and borrowings | 8 | 6,745 | -

7 | Share capital

Allotted, called up and fully paid shares

| 30 April 2026 | 30 April 2025
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

8 | Loans and borrowings

Non-current loans and borrowings

| 30 April 2026 £ | 30 April 2025 £
Bank borrowings | 6,745 | -

Current loans and borrowings

Barhey Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026 (continued)

8 | Loans and borrowings (continued)

| 30 April 2026 £ | 30 April 2025 £
Bank borrowings | 2,449 | 2,765

9 | Dividends

|  | 30 April 2026 |  | 30 April 2025
|  | £ |  | £
Final dividend of £125.00 (2025 - £27.00) per ordinary share |  | 12,500 |  | 2,700
Interim dividend of £180.00 (2025 - £244.00) per ordinary share |  | 18,000 |  | 24,400
|  | 30,500 |  | 27,100

10 | Related party transactions

Included within debtors at the year end is £18,168 (2025: £24,124) owed to the company from the director and his wife. The director paid interest of £1,132 (2025: £810) on the overdrawn balance. The loan was repaid within 9 months of the year end.

Barhey Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026 (continued)

10 | Related party transactions (continued)

Director's remuneration

The director's remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 13,075 | 12,155