Company No: 08179187 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

C I Cheeseman

REGISTERED OFFICE	Hems Studio
	86 Longbrook Street
	Exeter
	EX4 6AP
	United Kingdom

COMPANY NUMBER

08179187 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	Keble House
	Southernhay Gardens
	Exeter
	EX1 1NT
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	9,956		10,737
		9,956		10,737
Current assets
Stocks		8,075		8,075
Debtors	4	81,024		88,390
Cash at bank and in hand		64,534		44,398
		153,633		140,863
Creditors: amounts falling due within one year	5	( 64,715)		( 38,432)
Net current assets		88,918		102,431
Total assets less current liabilities		98,874		113,168
Creditors: amounts falling due after more than one year	6	0		( 15,681)
Provision for liabilities		( 2,489)		( 2,684)
Net assets		96,385		94,803
Capital and reserves
Called-up share capital		100		100
Profit and loss account		96,285		94,703
Total shareholder's funds		96,385		94,803

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Barc Architects Limited (registered number: 08179187) were approved and authorised for issue by the Director on 26 August 2026. They were signed on its behalf by:

C I Cheeseman Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Barc Architects Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hems Studio, 86 Longbrook Street, Exeter, EX4 6AP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	25 % reducing balance
Computer equipment	25 % reducing balance

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	7		7

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 December 2024	9,660		21,249		30,909
Additions	0		2,029		2,029
At 30 November 2025	9,660		23,278		32,938
Accumulated depreciation
At 01 December 2024	6,488		13,684		20,172
Charge for the financial year	793		2,017		2,810
At 30 November 2025	7,281		15,701		22,982
Net book value
At 30 November 2025	2,379		7,577		9,956
At 30 November 2024	3,172		7,565		10,737

4. Debtors

	2025		2024
	£		£
Trade debtors	32,592		46,612
Prepayments	4,130		2,493
Corporation tax	5,318		9,286
Other debtors	38,984		29,999
	81,024		88,390

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,312		5,880
Trade creditors	6,156		428
Amounts owed to director	1,376		1,560
Accruals and deferred income	3,035		3,452
Taxation and social security	42,133		25,419
Other creditors	1,703		1,693
	64,715		38,432

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		15,681

There are no amounts included above in respect of which any security has been given by the small entity.

7. Financial commitments

Other financial commitments

	2025		2024
	£		£
Within one year	20,500		10,250
Between one and five years	0		20,500
	20,500		30,750

8. Ultimate controlling party

Parent Company:

BARC Design and Build

Hems Studio 86 Longbrook Street Exeter Devon EX4 6AP

Group financial statements are not prepared by BARC Design and Build Limited.