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REGISTERED NUMBER: 14391389 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

BAR12 LIMITED

BAR12 LIMITED (REGISTERED NUMBER: 14391389)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31st October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 8 |

BAR12 LIMITED

COMPANY INFORMATION

for the Year Ended 31st October 2025

| DIRECTOR: | Mr D M Hoyle-Capstick

| REGISTERED OFFICE: | 95 King Street

| Lancaster

| LA1 1RH

| REGISTERED NUMBER: | 14391389 (England and Wales)

| ACCOUNTANTS: | Taylor, Robertson & Willett Ltd

| 95 King Street

| Lancaster

| Lancashire

| LA1 1RH

BAR12 LIMITED (REGISTERED NUMBER: 14391389)

BALANCE SHEET

31st October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Owned

| Tangible assets | 4 | 17,009 |  | 5,654 |  |

Right-of-use

| Tangible assets | 4, 8 | 534,809 |  | 1,704 |  |

551,818 |  | 7,358 |  |

CURRENT ASSETS

Stocks | 14,715 |  | 12,998 |  |

Debtors | 5 | 28,438 |  | 20,406 |  |

Cash at bank and in hand | 83,183 |  | 62,272 |  |

126,336 |  | 95,676 |  |

CREDITORS

Amounts falling due within one year | 6 | 167,495 |  | 81,849 |  |

NET CURRENT (LIABILITIES)/ASSETS | (41,159 | ) | 13,827 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 510,659 |  | 21,185 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 491,190 |  | 1,144 |  |

NET ASSETS | 19,469 |  | 20,041 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 19,369 |  | 19,941 |  |

SHAREHOLDERS' FUNDS | 19,469 |  | 20,041 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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.

BAR12 LIMITED (REGISTERED NUMBER: 14391389)

BALANCE SHEET - continued

31st October 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th July 2026 and were signed by:

Mr D M Hoyle-Capstick - Director

BAR12 LIMITED (REGISTERED NUMBER: 14391389)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31st October 2025

1. | STATUTORY INFORMATION

| BAR12 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.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Long leasehold | - | 5% on cost

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BAR12 LIMITED (REGISTERED NUMBER: 14391389)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31st October 2025

2. | ACCOUNTING POLICIES - continued

| Leases

| The company has early adopted the amendments to FRS 102 (Periodic Review 2024) regarding lease recognition. Right-of-use assets and corresponding lease liabilities are recognised for all material lease arrangements.

| Lease liabilities are initially measured at the present value of future payments and subsequently amortised. Right-of-use assets are initially measured at cost, which includes initial direct costs and estimated removal/dismantling expenses.

| Assets are depreciated over the shorter of the lease term or their useful life, unless ownership transfers, in which case they are depreciated over the asset’s useful life.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2024 - 20 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Long |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1st November 2024 | - |  | 340 |  | 3,418 |  |

| Additions | 548,023 |  | 8,304 |  | 5,403 |  |

| At 31st October 2025 | 548,023 |  | 8,644 |  | 8,821 |  |

| DEPRECIATION

| At 1st November 2024 | - |  | 38 |  | 411 |  |

| Charge for year | 32,718 |  | 781 |  | 798 |  |

| At 31st October 2025 | 32,718 |  | 819 |  | 1,209 |  |

| NET BOOK VALUE

| At 31st October 2025 | 515,305 |  | 7,825 |  | 7,612 |  |

| At 31st October 2024 | - |  | 302 |  | 3,007 |  |

BAR12 LIMITED (REGISTERED NUMBER: 14391389)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31st October 2025

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st November 2024 | - |  | 4,977 |  | 8,735 |  |

| Additions | 23,550 |  | 840 |  | 586,120 |  |

| At 31st October 2025 | 23,550 |  | 5,817 |  | 594,855 |  |

| DEPRECIATION

| At 1st November 2024 | - |  | 928 |  | 1,377 |  |

| Charge for year | 5,888 |  | 1,475 |  | 41,660 |  |

| At 31st October 2025 | 5,888 |  | 2,403 |  | 43,037 |  |

| NET BOOK VALUE

| At 31st October 2025 | 17,662 |  | 3,414 |  | 551,818 |  |

| At 31st October 2024 | - |  | 4,049 |  | 7,358 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 28,438 |  | 20,406 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,596 |  | - |  |

| Leases (see note 8) | 65,222 |  | 913 |  |

| Trade creditors | 33,627 |  | 30,507 |  |

| Taxation and social security | 47,026 |  | 31,634 |  |

| Other creditors | 15,024 |  | 18,795 |  |

167,495 |  | 81,849 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Leases (see note 8) | 491,190 |  | 1,144 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Finance leases | 247,141 |  | - |  |

BAR12 LIMITED (REGISTERED NUMBER: 14391389)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31st October 2025

8. | LEASING

| Right-of-use assets

| Tangible fixed assets

2025 | 2024 |

£ | £ |

| COST

| At 1st November 2024 | 2,230 |  | 2,230 |  |

| Additions | 572,413 |  | - |  |

574,643 |  | 2,230 |  |

| DEPRECIATION

| At 1st November 2024 | 526 |  | 526 |  |

| Charge for year | 39,308 |  | - |  |

39,834 |  | 526 |  |

| NET BOOK VALUE | 534,809 |  | 1,704 |  |

| Lease liabilities

| Minimum lease payments fall due as follows:

2025 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | 65,222 |  | 913 |  |

| Between one and five years | 244,049 |  | 1,144 |  |

| In more than five years | 247,141 |  | - |  |

556,412 |  | 2,057 |  |

| Finance charges repayable:

| Net obligations repayable:

| Within one year | 65,222 |  | 913 |  |

| Between one and five years | 244,049 |  | 1,144 |  |

| In more than five years | 247,141 |  | - |  |

556,412 |  | 2,057 |  |

BAR12 LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF

BAR12 LIMITED

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 31st October 2025 set out on page nil 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.

Our report is prepared solely for the confidential use of the directors and should not be relied upon by any third party without prior reference to ourselves.

Taylor, Robertson & Willett Ltd

95 King Street

Lancaster

Lancashire

LA1 1RH

15th July 2026