ACCOUNTS - Final Accounts preparation

Registered number: 15968611

THE BARRIER CO. LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

THE BARRIER CO. LIMITED

REGISTERED NUMBER: 15968611

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

		2025
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	2,61,505
Cash at bank and in hand	5	10,573
		2,72,078
Creditors: amounts falling due within one year	6	(4,38,750)
Net current liabilities			(1,66,672)
Total assets less current liabilities			(1,66,672)

Net liabilities			(1,66,672)

Capital and reserves
Called up share capital	7	100
Profit and loss account		(1,66,772)
		(1,66,672)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the Statement of comprehensive income in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 May 2026.

G Braverman

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

THE BARRIER CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

1.	General information

The Barrier Co. Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3rd Floor 207 Regent Street, London, England, W1B 3HH.
The company was incorporated on 20 September 2024 and commenced trading on that date.
The company specialises in the manufacturing of pharmaceuticals.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements are prepared on a going concern basis, despite the Statement of financial position showing net liabilities of £166,672. The directors note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of these financial statements. As such, the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 3.

Page 2

THE BARRIER CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

Debtors

					2025
					£


	Other debtors	2,61,505
		2,61,505

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	10,573
		10,573

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	716
	Other creditors	4,38,034
		4,38,750

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1 each	100

On incorporation, 1 Ordinary £1 share was issued at par.
On 15 January 2025, 99 Ordinary shares of £1 each were issued at par.

8.	Related party transactions
	At the year end, a net amount of £178,034 was owed to the directors of the company.

Page 3

THE BARRIER CO. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

9.	Controlling party

The ultimate controlling party of the company is G Braverman, a director, by virtue of his majority shareholding in the company.

Page 4