Company registration number SC726349 (Scotland)
BARRAS PROPERTIES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
BARRAS PROPERTIES LTD
COMPANY INFORMATION
Directors
Mrs D Barras
Mr E Barras
Company number
SC726349
Registered office
9 Heights Of Woodside
Inverness
Scotland
IV2 5TH
Accountants
Azets
10 Ardross Street
Inverness
United Kingdom
IV3 5NS
BARRAS PROPERTIES LTD
CONTENTS
Page
Statement of financial position and notes to the financial statements
1 - 2
BARRAS PROPERTIES LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
£
£
£
£
Called up share capital not paid
-
0
2
Current assets
5,000
-
0
Creditors: amounts falling due within one year
(19,998)
-
0
Net current liabilities
(14,998)
-
0
Total assets less current liabilities
(14,998)
2
Net (liabilities)/assets
(14,998)
2
Capital and reserves
(14,998)
2
Notes to the financial statements
1
Directors' benefits: advances, credit and guarantees

During the year the director advanced funds and paid expenses on behalf of the company totalling £19,400 and the company paid expenses on behalf of the director totalling £2.

The amount owed to the director at the year end was £19,398 which is included in creditors.

2
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2026
2025
Number
Number
Employees
2
2

Barras Properties Ltd is a private company limited by shares incorporated in Scotland. The registered office is .

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

BARRAS PROPERTIES LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 30 June 2026 and are signed on its behalf by:
Mrs D Barras
Director
Company registration number SC726349 (Scotland)
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