REGISTERED NUMBER: 00789549 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Barbakan Delicatessen Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs F Dyer

REGISTERED OFFICE:

67-71 Manchester Road

Chorlton-cum-Hardy

Manchester

M21 9PW

REGISTERED NUMBER:

00789549 (England and Wales)

ACCOUNTANTS:

Pareto Tax & Wealth LLP

The Old Schoolhouse

5-7 Byrom Street

Manchester

M3 4PF

FIXED ASSETS

Tangible assets

4

244,563

158,212

CURRENT ASSETS

Stocks

59,962

49,179

Debtors

5

77,970

34,506

Cash at bank and in hand

53,588

121,587

191,520

205,272

CREDITORS

Amounts falling due within one year

6

172,944

141,382

NET CURRENT ASSETS

18,576

63,890

TOTAL ASSETS LESS CURRENT LIABILITIES

263,139

222,102

CREDITORS

Amounts falling due after more than one year

7

(55,063

)

-

PROVISIONS FOR LIABILITIES

(61,141

)

(39,553

)

NET ASSETS

146,935

182,549

CAPITAL AND RESERVES

Called up share capital

61

61

Retained earnings

146,874

182,488

SHAREHOLDERS' FUNDS

146,935

182,549

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 24 September 2026 and were signed by:

Mrs F Dyer - Director

1.	STATUTORY INFORMATION

Barbakan Delicatessen 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.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 10% on cost

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 and deferred 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2025 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

909,891

Additions

114,778

Disposals

(592,875

)

At 31 January 2026

431,794

DEPRECIATION

At 1 February 2025

751,679

Charge for year

28,427

Eliminated on disposal

(592,875

)

At 31 January 2026

187,231

NET BOOK VALUE

At 31 January 2026

244,563

At 31 January 2025

158,212

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

45,065

27,713

Other debtors

32,905

6,793

77,970

34,506

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

14,364

-

Trade creditors

110,949

106,724

Taxation and social security

31,072

20,902

Other creditors

16,559

13,756

172,944

141,382

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

55,063

-

8.	RELATED PARTY DISCLOSURES

At 31 January 2026 the company owed £5,128 (2025 £1,029 debtor) to F Dyer, director.

The amount is interest free.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Barbakan Employee Ownership Trust.