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Registered Number: 09724013
England and Wales
BARANOV ASSOCIATES LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Baranov Associates Limited Contents Page For the year ended 31 December 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Baranov Associates Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,249 |  | 5,095
|  | 4,249 |  | 5,095
Current assets |  |  |
Debtors: amounts falling due within one year |  | 11,753 |  | 18,996
Cash at bank and in hand |  | 45,795 |  | 56,168
|  | 57,548 |  | 75,164
Creditors: amount falling due within one year |  | (43,019) |  | (61,629)
Net current assets |  | 14,529 |  | 13,535
Total assets less current liabilities |  | 18,778 |  | 18,630
Net assets |  | 18,778 |  | 18,630
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 18,678 |  | 18,530
Shareholders' funds |  | 18,778 |  | 18,630
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 03 August 2026 and were signed on its behalf by:
------------------------------- Christopher Baranov Director
1

Baranov Associates Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Baranov Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 09724013, registration address 4 Academy Close, Kirkby Stephen, Cumbria, CA17 4JG. The trading address of the company is 4 Academy Close, Kirkby Stephen, Cumbria, CA17 4JG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Straight Line
Computer Equipment | 33% Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 1,856 |  | 13,912 |  | 15,768
Additions | - |  | 2,689 |  | 2,689
Disposals | - |  | (4,436) |  | (4,436)
At 31 December 2025 | 1,856 |  | 12,165 |  | 14,021
Depreciation
At 01 January 2025 | 1,082 |  | 9,591 |  | 10,673
Charge for year | 258 |  | 3,278 |  | 3,536
On disposals | - |  | (4,437) |  | (4,437)
At 31 December 2025 | 1,340 |  | 8,432 |  | 9,772
Net book values
Closing balance as at 31 December 2025 | 516 |  | 3,733 |  | 4,249
Opening balance as at 01 January 2025 | 774 |  | 4,321 |  | 5,095
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2