ACCOUNTS - Final Accounts

Registered number: 15972039

BARHAM & MOORE SOLUTIONS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

BARHAM & MOORE SOLUTIONS LTD

REGISTERED NUMBER: 15972039

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		Period ended 30 September 2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	8,977
Cash at bank and in hand		19,590
Current liabilities		28,567
Creditors: amounts falling due within one year	5	(10,692)
Net current assets			17,875
Total assets less current liabilities			17,875

Net assets			17,875

Capital and reserves
Called up share capital	6	100
Profit and loss account		17,775
		17,875

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 income and retained earnings in accordance with 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 25 May 2026.

Mr D Barham	Mr S Moore
Director	Director

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

Page 1

BARHAM & MOORE SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

1.	General information

Barham & Moore Solutions Limited is a private Company limited by shares incorporated in England and Wales with the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridgeshire, CB4 0WZ. This Company is not part of a group.

The principal activity of the Company is that of a digital marketing agency

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 Company's functional and presentation currency is Pounds sterling.

The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

2.2

Going concern

The directors have considered the going concern basis in preparing these financial statements. They have concluded that the going concern basis is appropriate because sufficient funds will be generated from future trading for a period of at least twelve months from the date of the approval of these financial statements to enable the company to meet its liabilities as they arise.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 2

BARHAM & MOORE SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.5

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.

2.6

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.

2.7

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.

2.8

Financial instruments

The Company only enters into a basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in Statement of Income and Retained Earnings.

Page 3

BARHAM & MOORE SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

Employees

The average monthly number of employees, including directors, during the period was 2.

Debtors

					Period ended 30 September 2025
					£


	Trade debtors	4,399
	Other debtors	4,578
		8,977

5.	Creditors: Amounts falling due within one year
		Period ended 30 September 2025
		£

	Corporation tax	4,170
	Other creditors	2,922
	Accruals and deferred income	3,600
		10,692

6.	Share capital
		Period ended 30 September 2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

During the period 100 Ordinary shares were issued and paid at par for consideration.

7.	Related party transactions
	The net amount owed by the Directors at the period end was £1,656. These loans are shown within debtors and creditors and they are interest free and repayable on demand.

Page 4