REGISTERED NUMBER: 04919611 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Bargainarena Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTOR:

S C Taylor

REGISTERED OFFICE:

Charter House, Wyvern Court

Stanier Way

Wyvern Business Park

Derby

Derbyshire

DE21 6BF

REGISTERED NUMBER:

04919611 (England and Wales)

ACCOUNTANTS:

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bargainarena Limited for the year ended 30 April 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Bargainarena Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bargainarena Limited and state those matters that we have agreed to state to the director of Bargainarena Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bargainarena Limited and its director for our work or for this report.

It is your duty to ensure that Bargainarena Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bargainarena Limited. You consider that Bargainarena Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bargainarena Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

28 September 2026

FIXED ASSETS

Tangible assets

4

3,744

5,584

Investments

5

1,177,659

1,014,363

1,181,403

1,019,947

CURRENT ASSETS

Debtors

6

973,933

970,297

Prepayments and accrued income

80

-

Cash at bank

142,645

171,032

1,116,658

1,141,329

CREDITORS

Amounts falling due within one year

7

50,265

69,801

NET CURRENT ASSETS

1,066,393

1,071,528

TOTAL ASSETS LESS CURRENT LIABILITIES

2,247,796

2,091,475

PROVISIONS FOR LIABILITIES

(41,311

)

(4,522

)

ACCRUALS AND DEFERRED INCOME

(1,395

)

(1,367

)

NET ASSETS

2,205,090

2,085,586

CAPITAL AND RESERVES

Called up share capital

10

10

Fair value reserve

8

120,188

14,448

Retained earnings

2,084,892

2,071,128

SHAREHOLDERS' FUNDS

2,205,090

2,085,586

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 28 September 2026 and were signed by:

S C Taylor - Director

1.	STATUTORY INFORMATION

Bargainarena 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the invoiced value net of VAT and discounts. Turnover from the services provided is recognised when the service has been provided, the amount of turnover can be measured reliably and when it is probable that the economic benefits associated will transfer to the company, typically on delivery of the service.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial assets

Financial assets are shown at fair value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2025

2,026

10,311

12,337

Additions

167

730

897

At 30 April 2026

2,193

11,041

13,234

DEPRECIATION

At 1 May 2025

612

6,141

6,753

Charge for year

306

2,431

2,737

At 30 April 2026

918

8,572

9,490

NET BOOK VALUE

At 30 April 2026

1,275

2,469

3,744

At 30 April 2025

1,414

4,170

5,584

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2025

1,014,363

Additions

20,767

Revaluations

142,529

At 30 April 2026

1,177,659

NET BOOK VALUE

At 30 April 2026

1,177,659

At 30 April 2025

1,014,363

Cost or valuation at 30 April 2026 is represented by:

Other

investments

£

Valuation in 2025

18,217

Valuation in 2026

142,529

Cost

1,016,913

1,177,659

Fixed asset investments were valued on an open market basis on 30 April 2026 by Charles Stanley .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

973,933

970,297

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

2,021

Taxation and social security

49,573

67,337

Other creditors

692

443

50,265

69,801

8.

RESERVES

Fair

value

reserve

£

At 1 May 2025

14,448

Revaluations

105,740

At 30 April 2026

120,188