Company No: 13043700 (England and Wales)

Contents

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

DIRECTORS	Billy Daniel Cheeseman
	Caroline Cheeseman

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

COMPANY NUMBER

13043700 (England and Wales)

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

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	11,442		15,309
		11,442		15,309
Current assets
Debtors	4	36,380		4,860
Cash at bank and in hand		33,647		44,481
		70,027		49,341
Creditors: amounts falling due within one year	5	( 80,538)		( 44,036)
Net current (liabilities)/assets		(10,511)		5,305
Total assets less current liabilities		931		20,614
Creditors: amounts falling due after more than one year	6, 7	0		( 18,608)
Net assets		931		2,006
Capital and reserves
Called-up share capital		100		100
Profit and loss account		831		1,906
Total shareholder's funds		931		2,006

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.

Directors' 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 directors acknowledge 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 Build Limited (registered number: 13043700) were approved and authorised for issue by the Board of Directors on 28 August 2026. They were signed on its behalf by:

Billy Daniel Cheeseman Director

B D 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 Build 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 Barc, 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

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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:

Vehicles	25 % reducing balance
Computer equipment	33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

Cash and cash equivalents

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Vehicles		Computer equipment		Total
	£		£		£
Cost
At 01 December 2024	32,413		1,589		34,002
At 30 November 2025	32,413		1,589		34,002
Accumulated depreciation
At 01 December 2024	17,599		1,094		18,693
Charge for the financial year	3,704		163		3,867
At 30 November 2025	21,303		1,257		22,560
Net book value
At 30 November 2025	11,110		332		11,442
At 30 November 2024	14,814		495		15,309

4. Debtors

	2025		2024
	£		£
Trade debtors	4,901		1,000
Prepayments	916		957
Deferred tax asset	3,466		2,903
Other debtors	27,097		0
	36,380		4,860

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	624		830
Accruals	2,385		2,880
Taxation and social security	19,937		4,278
Obligations under finance leases and hire purchase contracts	18,608		4,184
Other creditors	38,984		31,864
	80,538		44,036

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

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	0		18,608

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

7. LEASING AGREEMENTS

Hire purchase contracts

	2025		2024
	£		£
Within one year	18,608		4,184
Between one and five years	0		18,608
	18,608		22,792

Non-cancellable operating leases

	2025		2024
	£		£
Within one year	21,500		10,750
Between one and five years	0		21,500
	21,500		32,250

8. Ultimate controlling party

Parent Company:

The company is controlled by BARC Design and Build Limited, a company registered in England and Wales.The registered office and principal place of business is:

Hems Studio 86 Longbrook Street Exeter Devon EX4 6AP

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