Barclay Home Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03844349 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Barclay Home Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

P Fernback

REGISTERED OFFICE:

The Beechwood Centre

40 Lower Gravel Rd

Bromley

Kent

BR2 8GP

REGISTERED NUMBER:

03844349 (England and Wales)

FIXED ASSETS

Tangible assets

4

995,912

999,161

CURRENT ASSETS

Debtors

5

775,365

785,959

Cash at bank

71,811

71,081

847,176

857,040

CREDITORS

Amounts falling due within one year

6

283,750

290,224

NET CURRENT ASSETS

563,426

566,816

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,559,338

1,565,977

CREDITORS

Amounts falling due after more than one
year

7

(372,832

)

(372,832

)

PROVISIONS FOR LIABILITIES

(1,937

)

(3,166

)

NET ASSETS

1,184,569

1,189,979

CAPITAL AND RESERVES

Called up share capital

1

Revaluation reserve

8

682,495

Retained earnings

502,073

507,483

1,184,569

1,189,979

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

P Fernback - Director

1.	STATUTORY INFORMATION

Barclay Home Investments Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 September 2024

and 31 August 2025

977,500

21,661

999,161

DEPRECIATION

Charge for year

-

3,249

At 31 August 2025

-

3,249

NET BOOK VALUE

At 31 August 2025

977,500

18,412

995,912

At 31 August 2024

977,500

21,661

999,161

Cost or valuation at 31 August 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2025

605,913

-

605,913

Cost

371,587

21,661

393,248

977,500

21,661

999,161

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

3,973

3,358

Other debtors

771,392

782,601

775,365

785,959

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade creditors

21,379

353

Other creditors

262,371

289,871

283,750

290,224

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Bank loans

372,832

8.

RESERVES

Revaluation

reserve

£

At 1 September 2024

and 31 August 2025

682,495

9.	RELATED PARTY DISCLOSURES

At the year end Barclay Home Investments Ltd was owed/(owing)the following amounts from related parties;

Company

2025

2024

Es Vedra Properties Ltd

(101,827

)

(101,827

)

Barclay Property Trading LLP

(5,917

)

(5,917

)

Champion Properties LLP

200

Wentworth Trading LLP

121,050

114,050

Barclay Group Limited

1,175

Barclay Commercial Investments Limited

3,509

20,449

Barclay Commercial Estates Limited

545,590

542,090

Blue Marlin Limited

(138,897

)

(153,897

)

Big Padlock Ayr Limited

(4,272

)

(4,272

)

Centaur Financing Ltd

6,231

Barclay Estates Ltd

193,787

200,137

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages one to fifteen and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

12 May 2026