REGISTERED NUMBER: 09299872 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BARCELONETA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Roy

Mrs L E Roy

REGISTERED OFFICE:

Gateway House

8 Kings Parade

Kings Road

Fleet

Hampshire

GU51 3AB

REGISTERED NUMBER:

09299872 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Tangible assets

4

1,110

1,952

CURRENT ASSETS

Debtors

5

45,227

45,019

Cash at bank

14,117

555

59,344

45,574

CREDITORS

Amounts falling due within one year

6

49,109

44,073

NET CURRENT ASSETS

10,235

1,501

TOTAL ASSETS LESS CURRENT LIABILITIES

11,345

3,453

CREDITORS

Amounts falling due after more than one year

7

-

(2,200

)

PROVISIONS FOR LIABILITIES

(209

)

(488

)

NET ASSETS

11,136

765

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

11,134

763

SHAREHOLDERS' FUNDS

11,136

765

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

Mr G Roy - Director

1.	STATUTORY INFORMATION

Barceloneta 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.

Plant and machinery etc

-

33% on cost and 20% straight line

Taxation

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

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

14,516

Additions

740

At 31 December 2025

15,256

DEPRECIATION

At 1 January 2025

12,564

Charge for year

1,582

At 31 December 2025

14,146

NET BOOK VALUE

At 31 December 2025

1,110

At 31 December 2024

1,952

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,314

20,038

Other debtors

18,913

24,981

45,227

45,019

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

573

13,734

Credit Card

506

129

Trade creditors

8,111

8,571

Taxation and social security

35,548

17,893

Other creditors

4,371

3,746

49,109

44,073

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

2,200

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mr G Roy and Mrs L E Roy

Balance outstanding at start of year

22,147

15,478

Amounts advanced

49,299

47,072

Amounts repaid

(59,668

)

(40,403

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,778

22,147

Interest was charged on the overdrawn balance at a rate of 2.25% until the 6th April 2025 where it increased to 3.75%.

The loan was repaid within 9 months of the period end.

9.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by Mr G Roy and Mrs L Roy, directors and shareholders.