ACCOUNTS - Final Accounts

Registered number: 06342888

BARGET KITCHENS (HAMPSTEAD) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

BARGET KITCHENS (HAMPSTEAD) LIMITED

COMPANY INFORMATION

DIRECTOR	A R Barget


REGISTERED NUMBER	06342888


REGISTERED OFFICE	1st Floor Sackville House
	143-149 Fenchurch Street
	London
	EC3M 6BN

BARGET KITCHENS (HAMPSTEAD) LIMITED

CONTENTS

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 5

BARGET KITCHENS (HAMPSTEAD) LIMITED

REGISTERED NUMBER: 06342888

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

FIXED ASSETS
Tangible fixed assets	4		36,923		43,660
CURRENT ASSETS
Debtors	5	29,570		28,499
Creditors: amounts falling due within one year	6	(258,463)		(263,359)
NET CURRENT LIABILITIES			(228,893)		(234,860)
TOTAL ASSETS LESS CURRENT LIABILITIES			(191,970)		(191,200)
PROVISIONS FOR LIABILITIES
Deferred tax	7		(1,961)		(2,062)
NET LIABILITIES			(193,931)		(193,262)

CAPITAL AND RESERVES
Allotted, called up and fully paid share capital	1	1
Profit and loss account	(193,932)	(193,263)
EQUITY SHAREHOLDER'S DEFICIT	(193,931)	(193,262)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the Director's Report and the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
18 September 2026.

A R Barget

Director

Page 1

BARGET KITCHENS (HAMPSTEAD) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	GENERAL INFORMATION

Barget Kitchens (Hampstead) Limited (company number: 06342888), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN, is a private limited company incorporated in England and Wales. The principal place of trading is 39 Heath Street, London, NW3 6UA.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

STATEMENT OF CASH FLOWS

The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

2.3

GOING CONCERN

At the Balance Sheet date, the Company had net liabilities of £193,931 (2024: £193,262). The Company relies on the support of the director and its related parties who will continue to support the Company for the foreseeable future. On this basis, the director considers it appropriate to prepare the accounts on a going concern basis.

2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the straight-line method and the reducing balance basis. .

Depreciation is provided on the following basis:

				S/Term leasehold property	-	8.33% straight-line over the life of the lease
				Fixtures and fittings	-	15% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.

Page 2

BARGET KITCHENS (HAMPSTEAD) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.ACCOUNTING POLICIES (continued)

2.6

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.

2.7

CREDITORS

Short-term creditors are measured at the transaction price.

2.8

OPERATING LEASES

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the lease term.

2.9

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 3

BARGET KITCHENS (HAMPSTEAD) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	TANGIBLE FIXED ASSETS

	S/Term leasehold property	Fixtures and fittings	Total
	£	£	£
COST
At 1 January 2025	277,123	54,344	331,467
At 31 December 2025	277,123	54,344	331,467
DEPRECIATION
At 1 January 2025	245,167	42,640	287,807
Charge for the year	5,355	1,382	6,737
At 31 December 2025	250,522	44,022	294,544
NET BOOK VALUE
At 31 December 2025	26,601	10,322	36,923
At 31 December 2024	31,956	11,704	43,660

DEBTORS

					2025	2024
					£	£

Due within one year
Other debtors	13,750	13,750
Prepayments and accrued income	15,820	14,749
	29,570	28,499

Page 4

BARGET KITCHENS (HAMPSTEAD) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	CREDITORS: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	257,693	263,359
Corporation tax	770	-
	258,463	263,359

7.	DEFERRED TAXATION

	2025	2024
	£	£
At beginning of year	(2,062)	(2,223)
Credited to profit or loss	101	161
AT END OF YEAR	(1,961)	(2,062)

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

Accelerated capital allowances

(1,961)

(2,062)

8.	RELATED PARTY TRANSACTIONS

The Company has taken advantage of Section 33.1A of FRS102 in not disclosing transactions between wholly-owned members of a group.

9.	CONTROLLING PARTY

As at 31 December 2025 and 31 December 2024, the Company's ultimate parent undertaking was Barget Group Limited, a company incorporated in England and Wales.

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