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Company Registration No. 07017799 (England and Wales)
Bar 44 Limited Unaudited accounts for the year ended 30 September 2025
Bar 44 Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Bar 44 Limited Company Information for the year ended 30 September 2025
Directors
Owen Morgan Natalie Isaac Thomas Morgan
Company Number
07017799 (England and Wales)
Registered Office
14 Quay Street Cardiff CF10 1EA United Kingdom
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
- 3 -
Bar 44 Limited Accountants' report
Accountants' report to the board of directors of Bar 44 Limited on the preparation of the unaudited statutory accounts for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bar 44 Limited for the year ended 30 September 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Bar 44 Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Bar 44 Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bar 44 Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Bar 44 Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Bar 44 Limited. You consider that Bar 44 Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Bar 44 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD 26 June 2026
- 4 -
Bar 44 Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,704 
- 
Investments
5
304 
304 
8,008 
304 
Current assets
Debtors
6
124,065 
96,412 
Cash at bank and in hand
55,389 
138,412 
179,454 
234,824 
Creditors: amounts falling due within one year
7
(272,972)
(234,447)
Net current (liabilities)/assets
(93,518)
377 
Total assets less current liabilities
(85,510)
681 
Creditors: amounts falling due after more than one year
8
35,424 
- 
Provisions for liabilities
Other provisions
236 
236 
Net (liabilities)/assets
(49,850)
917 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(49,950)
817 
Shareholders' funds
(49,850)
917 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by
Natalie Isaac Director Company Registration No. 07017799
- 5 -
Bar 44 Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Bar 44 Limited is a private company, limited by shares, registered in England and Wales, registration number 07017799. The registered office is 14 Quay Street, Cardiff, CF10 1EA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on cost
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 6 -
Bar 44 Limited Notes to the Accounts for the year ended 30 September 2025
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 the foreseeable future. The directors continue to adopt the going concern basis of accounting in preparing the financial statements.
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 October 2024
- 
Additions
9,995 
At 30 September 2025
9,995 
Depreciation
Charge for the year
2,291 
At 30 September 2025
2,291 
Net book value
At 30 September 2025
7,704 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 October 2024
304 
Valuation at 30 September 2025
304 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
91,468 
95,055 
Other debtors
32,597 
1,357 
124,065 
96,412 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
15,634 
15,327 
Trade creditors
1,241 
1,507 
Amounts owed to group undertakings and other participating interests
- 
14,939 
Taxes and social security
10,278 
13,008 
Other creditors
231,186 
174,029 
Accruals
14,633 
15,637 
272,972 
234,447 
- 7 -
Bar 44 Limited Notes to the Accounts for the year ended 30 September 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Amounts owed to group undertakings and other participating interests
(35,424)
- 
9
Average number of employees
During the year the average number of employees was 7 (2024: 10).
- 8 -