REGISTERED NUMBER: 10072064 (England and Wales)

BAR 152 LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Thompson

REGISTERED OFFICE:

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

REGISTERED NUMBER:

10072064 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

19,022

22,817

CURRENT ASSETS

Stocks

5

2,524

1,000

Cash at bank and in hand

99,330

62,575

101,854

63,575

CREDITORS

Amounts falling due within one year

6

(38,321

)

(27,132

)

NET CURRENT ASSETS

63,533

36,443

TOTAL ASSETS LESS CURRENT LIABILITIES

82,555

59,260

CREDITORS

Amounts falling due after more than one year

7

-

(8,518

)

NET ASSETS

82,555

50,742

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

82,455

50,642

SHAREHOLDERS' FUNDS

82,555

50,742

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 director acknowledges his 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 director and authorised for issue on 8 September 2026 and were signed by:

Mr D Thompson - Director

1.	STATUTORY INFORMATION

Bar 152 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.

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixture & Fittings

-

15% on 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.

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Fixture &

property

machinery

Fittings

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

26,302

4,518

17,692

48,512

DEPRECIATION

At 1 January 2025

11,237

2,538

11,920

25,695

Charge for year

2,631

298

866

3,795

At 31 December 2025

13,868

2,836

12,786

29,490

NET BOOK VALUE

At 31 December 2025

12,434

1,682

4,906

19,022

At 31 December 2024

15,065

1,980

5,772

22,817

5.

STOCKS

2025

2024

£

£

Stocks

2,524

1,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

9,167

10,635

Corporation Tax

8,352

7,832

Social security and other taxes

645

(324

)

VAT

8,324

6,155

Directors' current accounts

9,655

656

Accrued expenses

2,178

2,178

38,321

27,132

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans (see note 8)

-

8,518

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

8,518

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

9,167

10,635

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

8,518

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100