Registration number: 16367775

Barc Deals Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Barc Deals Limited

Company Information

Director

Mr H Younas

Registered office

61 Western Avenue Greenford UB6 8SU

Barc Deals Limited

(Registration number: 16367775)
Balance Sheet as at 30 April 2026

	Note	2026 £
Fixed assets
Tangible assets	4	240
Current assets
Stocks	5	4,500
Cash at bank and in hand		245
		4,745
Creditors: Amounts falling due within one year	6	(5,791)
Net current liabilities		(1,046)
Net liabilities		(806)
Capital and reserves
Called up share capital	7	1
Retained earnings		(807)
Shareholders' deficit		(806)

For the financial period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 July 2026
 

Barc Deals Limited

(Registration number: 16367775)
Balance Sheet as at 30 April 2026

......................................... Mr H Younas Director

Barc Deals Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2025 to 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
61 Western Avenue
Greenford
UB6 8SU

These financial statements were authorised for issue by the director on 16 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Barc Deals Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2025 to 30 April 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Barc Deals Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2025 to 30 April 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Barc Deals Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2025 to 30 April 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	320	320
At 30 April 2026	320	320
Depreciation
Charge for the period	80	80
At 30 April 2026	80	80
Carrying amount
At 30 April 2026	240	240

5

Stocks

	2026 £
Finished goods and goods for resale	4,500

6

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Taxation and social security	348
Accruals and deferred income	800
Other creditors	4,643
	5,791

7	Share capital

Allotted, called up and fully paid shares

Barc Deals Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2025 to 30 April 2026

	2026
	No.	£
Ordinary shares of £0.01 each	100	1