REGISTERED NUMBER: 10751996 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BARDOM GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Barrow

A K Wisdom

SECRETARIES:

Ms C Barrow

Ms S Wisdom

REGISTERED OFFICE:

Third Floor Brecon House

16 Albion Place

Maidstone

Kent

ME14 5DZ

REGISTERED NUMBER:

10751996 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

20,833

33,874

Investments

5

2,100

2,100

22,933

35,974

CURRENT ASSETS

Stocks

607,855

746,516

Debtors

6

1,302,558

914,136

Cash at bank

15,463

21,340

1,925,876

1,681,992

CREDITORS

Amounts falling due within one year

7

1,503,346

1,101,304

NET CURRENT ASSETS

422,530

580,688

TOTAL ASSETS LESS CURRENT LIABILITIES

445,463

616,662

CREDITORS

Amounts falling due after more than one year

8

-

(7,500

)

PROVISIONS FOR LIABILITIES

(4,808

)

(7,920

)

NET ASSETS

440,655

601,242

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

440,555

601,142

440,655

601,242

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

J Barrow - Director

A K Wisdom - Director

1.	STATUTORY INFORMATION

Bardom Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months following the approval of these financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Preparation of consolidated financial statements

The financial statements contain information about Bardom Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the provision of travel services is generally recognised when the particular contract is complete, unless the service covers an extended period when revenue is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery etc - 33% on cost and 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and it credited or charged to profit or loss.

Stocks

Stocks relates to work in progress in relation to travel costs that have been incurred prior to the service being provided. Work in progress is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct costs that have been incurred in bringing the work in progress to it's present condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of work in progress over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Taxation

The tax expense represents the sum of the tax currently payable or receivable and deferred tax.

Current tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease’s asset are consumed.

Pension costs and other post-retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Other investments are measured at fair value and the changes in this at each accounting year end are recognised in profit and loss.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 September 2024

90,574

Additions

6,096

Disposals

(350

)

At 31 August 2025

96,320

Depreciation

At 1 September 2024

56,700

Charge for year

18,831

Eliminated on disposal

(44

)

At 31 August 2025

75,487

Net book value

At 31 August 2025

20,833

At 31 August 2024

33,874

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

Cost

At 1 September 2024

and 31 August 2025

2,100

Net book value

At 31 August 2025

2,100

At 31 August 2024

2,100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

910,056

657,302

Other debtors

392,502

256,834

1,302,558

914,136

Other debtors includes £293,478 (2024: £190,833) owed by the directors.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,500

10,000

Trade creditors

141,411

15,597

Amounts owed to group undertakings

7,325

17,855

Taxation and social security

363,791

232,918

Other creditors

983,319

824,934

1,503,346

1,101,304

Amounts due to group undertakings are unsecured, interest free and payable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,500

9.	OTHER FINANCIAL COMMITMENTS

The company have commitments to amounts due on non cancellable operating leases of £15,396 (2024 - £17,667).

10.	DIRECTORS' TRANSACTIONS

During the year, the company made advances totalling £150,228 (2024: £252,329) and £126,596 (2024: £149,896) to the directors. These incurred interest at HM Revenue & Customs approved rates and there are no fixed terms for repayment. Repayments totalling £87,219 (2024: £95,338) and £86,960 ((2024: £183,057) respectively were made in relation to these and earlier advances.