Company Registration No. 08723287 (England and Wales)
Bar 44 (Cardiff) Limited
Unaudited accounts
for the year ended 30 September 2025
Bar 44 (Cardiff) Limited
Unaudited accounts
Contents
Bar 44 (Cardiff) Limited
Company Information
for the year ended 30 September 2025
Directors
Thomas Morgan
Natalie Isaac
Owen Morgan
Company Number
08723287 (England and Wales)
Registered Office
14 Quay Street
Cardiff
CF10 1EA
United Kingdom
Accountants
STAS Ltd
253 Cowbridge Road West
Cardiff
CF5 5TD
Bar 44 (Cardiff) Limited
Statement of financial position
as at 30 September 2025
Tangible assets
41,110
42,933
Cash at bank and in hand
380,179
428,456
Creditors: amounts falling due within one year
(512,660)
(583,938)
Net current assets
691,037
721,614
Total assets less current liabilities
732,147
764,547
Creditors: amounts falling due after more than one year
-
(96,694)
Provisions for liabilities
Deferred tax
(5,022)
(5,022)
Net assets
727,125
662,831
Called up share capital
1
1
Profit and loss account
727,124
662,830
Shareholders' funds
727,125
662,831
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. 08723287
Bar 44 (Cardiff) Limited
Notes to the Accounts
for the year ended 30 September 2025
Bar 44 (Cardiff) Limited is a private company, limited by shares, registered in England and Wales, registration number 08723287. 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Plant & machinery
20% on cost
Fixtures & fittings
15% on cost
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
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.
Bar 44 (Cardiff) Limited
Notes to the Accounts
for the year ended 30 September 2025
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
35,950
42,834
-
78,784
Additions
2,157
6,662
3,859
12,678
At 30 September 2025
38,107
49,496
3,859
91,462
At 1 October 2024
13,837
22,014
-
35,851
Charge for the year
6,124
7,975
402
14,501
At 30 September 2025
19,961
29,989
402
50,352
At 30 September 2025
18,146
19,507
3,457
41,110
At 30 September 2024
22,113
20,820
-
42,933
Amounts falling due within one year
Accrued income and prepayments
26,893
-
Other debtors
14,493
28,510
Amounts falling due after more than one year
Amounts due from group undertakings etc.
752,230
824,734
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
46,047
Trade creditors
76,745
69,623
Amounts owed to group undertakings and other participating interests
274,227
277,267
Taxes and social security
21,791
30,778
Other creditors
14,092
34,940
Bar 44 (Cardiff) Limited
Notes to the Accounts
for the year ended 30 September 2025
7
Creditors: amounts falling due after more than one year
2025
2024
8
Operating lease commitments
2025
2024
At 30 September 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
62,000
62,000
Later than one year and not later than five years
217,000
279,000
9
Average number of employees
During the year the average number of employees was 29 (2024: 24).