BAROLO BINGHAM LIMITED

BAROLO BINGHAM LIMITED
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

BAROLO BINGHAM LIMITED Accountants' Report For the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BAROLO BINGHAM LIMITED for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of BAROLO BINGHAM LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of BAROLO BINGHAM LIMITED and state those matters that we have agreed to state to the Board of Directors of BAROLO BINGHAM LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BAROLO BINGHAM LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BAROLO BINGHAM LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BAROLO BINGHAM LIMITED . You consider that BAROLO BINGHAM LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of BAROLO BINGHAM LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... M Ahmed & Co Accountants Ltd Chartered Accountants 83 Park Road Nottingham NG9 4DE 23 June 2026 1

BAROLO BINGHAM LIMITED
Accountants' Report
For the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BAROLO BINGHAM LIMITED for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of BAROLO BINGHAM LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of BAROLO BINGHAM LIMITED and state those matters that we have agreed to state to the Board of Directors of BAROLO BINGHAM LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BAROLO BINGHAM LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BAROLO BINGHAM LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BAROLO BINGHAM LIMITED . You consider that BAROLO BINGHAM LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of BAROLO BINGHAM LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
M Ahmed & Co Accountants Ltd
Chartered Accountants
83 Park Road
Nottingham
NG9 4DE
23 June 2026

1

BAROLO BINGHAM LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	5,009	4,158
		5,009	4,158
Current assets
Stocks		2,000	2,000
Debtors		1,049	1,376
Cash at bank and in hand		3,832	(2,267)
		6,881	1,109
Creditors: amount falling due within one year		(30,178)	(22,066)
Net current assets		(23,297)	(20,957)

Total assets less current liabilities		(18,288)	(16,799)
Creditors: amount falling due after more than one year		0	(7,562)
Net assets		(18,288)	(24,361)

Capital and reserves
Called up share capital		2	2
Profit and loss account		(18,290)	(24,363)
Shareholders' funds		(18,288)	(24,361)

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.

Director's 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 director acknowledges 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 profit and loss account 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 director on 23 June 2026 and were signed by:

-------------------------------
Reza SABA
Director

2

BAROLO BINGHAM LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

BAROLO BINGHAM LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12312905, registration address 14-16 Market Street, Bingham, Nottingham, NG13 8AB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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)

Going concern basis

In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

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

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:

Motor Vehicles	25% Reducing Balance
Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 5 (2025 : 4).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2025	1,963	2,584	9,331	1,168	15,046
Additions	2,521	-	-	-	2,521
Disposals	-	-	-	-	-
At 31 March 2026	4,484	2,584	9,331	1,168	17,567
Depreciation
At 01 April 2025	845	2,005	7,132	906	10,888
Charge for year	910	145	550	65	1,670
On disposals	-	-	-	-	-
At 31 March 2026	1,755	2,150	7,682	971	12,558
Net book values
Closing balance as at 31 March 2026	2,729	434	1,649	197	5,009
Opening balance as at 01 April 2025	1,118	579	2,199	262	4,158

3

Registered Number: 12312905
England and Wales
BAROLO BINGHAM LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026