BARACOA LTD - Accounts

BARACOA LTD
Contents Page
For the year ended 30 April 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

BARACOA LTD
Company Information
For the year ended 30 April 2026

Director	DEAN Symon
Registered Number	06879802
Registered Office	52 CALL LANE LEEDS WEST YORKSHIRE LS1 6DT
Accountants	AABACUS ACCOUNTANTS LTD 306 Keighley Road Bradford BD9 4EY

1

BARACOA LTD
Director's Report
For the year ended 30 April 2026

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 30 April 2026.

Principal activities

Principal activity of the company during the financial year was of ...

Director

The director who served the company throughout the year was as follows:

DEAN Symon

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
DEAN Symon
Director

Date approved: 21 September 2026

2

BARACOA LTD Accountants' Report For the year ended 30 April 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. AABACUS ACCOUNTANTS LTD 30 April 2026 .................................................... AABACUS ACCOUNTANTS LTD 306 Keighley Road Bradford BD9 4EY 21 September 2026 3

BARACOA LTD
Accountants' Report
For the year ended 30 April 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
AABACUS ACCOUNTANTS LTD
30 April 2026

....................................................

AABACUS ACCOUNTANTS LTD
306 Keighley Road

Bradford
BD9 4EY
21 September 2026

3

BARACOA LTD
Income Statement
For the year ended 30 April 2026

	2026 £	2025 £
Turnover	287,484	284,813
Cost of sales	(88,299)	(101,331)
Gross profit	199,185	183,482
Selling and distribution costs	(953)	(3,874)
Administrative expenses	(231,725)	(205,323)
Other operating income	13,664	12,356
Operating loss	(19,829)	(13,359)
Interest payable and similar charges	(35)	0
Profit/(Loss) on ordinary activities before taxation	(19,864)	(13,359)
Tax on profit on ordinary activities	0	0
Profit/(Loss) for the financial year	(19,864)	(13,359)

4

BARACOA LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	39,637	39,637
Tangible fixed assets	4	187,552	187,552
		227,189	227,189
Current assets
Stocks	5	28,547	32,477
Debtors	6	1,966	(22,155)
Cash at bank and in hand		32,663	33,102
		63,176	43,424
Creditors: amount falling due within one year	7	(209,757)	(169,854)
Net current assets		(146,581)	(126,430)

Total assets less current liabilities		80,608	100,759
Creditors: amount falling due after more than one year	8	(200,891)	(201,177)
Net assets		(120,283)	(100,418)

Capital and reserves
Called up share capital		(26,493)	(26,493)
Profit and loss account		(93,790)	(73,925)
Shareholders' funds		(120,283)	(100,418)

For the year ended 30 April 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 21 September 2026 and were signed by:

-------------------------------
DEAN Symon
Director

5

BARACOA LTD
Statement of Changes in Equity
For the year ended 30 April 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 May 2024	(26,493)	(60,566)	(87,059)
Profit/(Loss) for the year		(13,359)	(13,359)
Total comprehensive income for the year	-	(13,359)	(13,359)
Total investments by and distributions to owners	-	-	-
At 30 April 2025	(26,493)	(73,925)	(100,418)
At 01 May 2025	(26,493)	(73,926)	(100,419)
Profit/(Loss) for the year		(19,864)	(19,864)
Total comprehensive income for the year	-	(19,864)	(19,864)
Total investments by and distributions to owners	-	-	-
At 30 April 2026	(26,493)	(93,790)	(120,283)

6

BARACOA LTD
Notes to the Financial Statements
For the year ended 30 April 2026

General Information

BARACOA LTD is a private company, limited by shares, registered in England and Wales, registration number 06879802, registration address 52 CALL LANE, LEEDS WEST YORKSHIRE, LS1 6DT.

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.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

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:

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 9 (2025 : 9).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 May 2025	39,637	39,637
Additions	-	-
Disposals	-	-
At 30 April 2026	39,637	39,637
Net book values
At 30 April 2026	39,637	39,637
At 30 April 2025	39,637	39,637

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Total
	£	£	£
At 01 May 2025	78,889	306,060	384,949
Additions	-	-	-
Disposals	-	-	-
At 30 April 2026	78,889	306,060	384,949
Depreciation
At 01 May 2025	-	197,397	197,397
Charge for year	-	-	-
On disposals	-	-	-
At 30 April 2026	-	197,397	197,397
Net book values
Closing balance as at 30 April 2026	78,889	108,663	187,552
Opening balance as at 01 May 2025	78,889	108,663	187,552

5.

Stocks

	2026 £		2025 £
Stocks	28,547		32,477
	28,547		32,477

6.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	0	0
Other Debtors	1,966	1,966
PAYE & Social Security	0	3,000
	1,966	4,966

6.

Debtors: amounts falling due after one year

	2026 £		2025 £
Directors Loan Accounts	0		(27,121)
	0		(27,121)

7.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	78,776	107,162
Bank Loans & Overdrafts	0	(7,974)
PAYE & Social Security	6,617	0
Accrued Expenses	1,100	3,800
Other Creditors	(1)	1
Debenture Loans	115,273	65,273
VAT	7,992	1,592
	209,757	169,854

8.

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans & Overdrafts	30,902	36,594
Accrued Expenses	3,117	3,117
Directors' Loan Accounts	166,872	161,466
	200,891	201,177

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