Barbican Composite Doors Ltd - Filleted accounts

Registered number

11919644

Barbican Composite Doors Ltd

Filleted Accounts

31 October 2025

Barbican Composite Doors Ltd
Registered number:		11919644
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		95,784			69,537

Current assets
Stocks		117,038			43,393
Debtors	4	419,212			398,627
Cash at bank and in hand		190,092			212,670
		726,342			654,690

Creditors: amounts falling due within one year	5	(413,989)			(362,730)

Net current assets			312,353			291,960

Total assets less current liabilities			408,137			361,497

Creditors: amounts falling due after more than one year	6		(151,937)			(194,337)

Provisions for liabilities			(6,195)			(9,401)


Net assets			250,005			157,759

Capital and reserves
Called up share capital			1			1
Revaluation reserve	7		(49,999)			(49,999)
Profit and loss account			300,003			207,757

Shareholders' funds			250,005			157,759

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mark Clifford Johnson
Director
Approved by the board on 30 July 2026

Barbican Composite Doors Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			14		14


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 November 2024	32,573		68,008		100,581
	Additions	32,549		7,847		40,396
	Disposals	-		(1,800)		(1,800)
	At 31 October 2025	65,122		74,055		139,177

	Depreciation
	At 1 November 2024	641		30,403		31,044
	Charge for the year	1,302		12,847		14,149
	On disposals	-		(1,800)		(1,800)
	At 31 October 2025	1,943		41,450		43,393

	Net book value
	At 31 October 2025	63,179		32,605		95,784
	At 31 October 2024	31,932		37,605		69,537


4	Debtors			2025		2024
£					£

	Trade debtors			357,300		351,794
	Other debtors			61,912		46,833
				419,212		398,627


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			293,452		313,641
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			894		894
	Taxation and social security costs			67,885		44,304
	Directors Loan Account			6		101
	Other creditors			51,752		3,790
				413,989		362,730


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			151,937		194,337


7	Revaluation reserve			2025		2024
£					£

	At 1 November 2024			(49,999)		(49,999)

	At 31 October 2025			(49,999)		(49,999)


8	Other information

	Barbican Composite Doors Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Units 3&4 Ashbourne Court
	Manners Industrial Estate
	Ilkeston
	Derbyshire
	DE7 8EF