Bark2School Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—6

Registered number: 10323813

		31 July 2026		31 August 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		1,000
Tangible Assets	5		-		6,350

			-		7,350
CURRENT ASSETS
Stocks		-		7,245
Debtors		2,500		3,304
Cash at bank and in hand		13,938		9,730

		16,438		20,279
Creditors: Amounts Falling Due Within One Year		(17,277 )		(9,967 )

NET CURRENT ASSETS (LIABILITIES)			(839 )		10,312

TOTAL ASSETS LESS CURRENT LIABILITIES			(839 )		17,662

Creditors: Amounts Falling Due After More Than One Year			-		(12,551 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(1,207 )

NET (LIABILITIES)/ASSETS			(839 )		3,904

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(939 )		3,804

SHAREHOLDERS' FUNDS			(839)		3,904

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Bark2School Limited

Abridged Balance Sheet (continued)

As At 31 July 2026

For the period ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Danny Fuller

Director

20/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Bark2School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10323813 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors believe that the going concern basis is not appropriate as the Company commenced to cease trading on 31 July 2026. The financial statements have therefore been prepared on a basis other than that of a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

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Bark2School Limited

Notes to the Abridged Financial Statements (continued)

For the Period 1 September 2025 to 31 July 2026

2.6. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.8. 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.

3. Average Number of Employees

The average number of persons employed under contracts of service during the year was: NIL (2025: NIL)

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Bark2School Limited

Notes to the Abridged Financial Statements (continued)

For the Period 1 September 2025 to 31 July 2026

4. Intangible Assets

	Total
	£
Cost
As at 1 September 2025	10,000
Disposals	(10,000 )

As at 31 July 2026	-

Amortisation
As at 1 September 2025	9,000
Impairment losses	1,000
Disposals	(10,000 )

As at 31 July 2026	-

Net Book Value
As at 31 July 2026	-

As at 1 September 2025	1,000

5. Tangible Assets

	Total
	£
Cost
As at 1 September 2025	14,387
Disposals	(14,387 )

As at 31 July 2026	-

Depreciation
As at 1 September 2025	8,037
Disposals	(8,037 )

As at 31 July 2026	-

Net Book Value
As at 31 July 2026	-

As at 1 September 2025	6,350

6. Share Capital

	31 July 2026	31 August 2025
	£	£
Allotted, Called up and fully paid	100	100

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Bark2School Limited

Notes to the Abridged Financial Statements (continued)

For the Period 1 September 2025 to 31 July 2026

7. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 July 2026	31 August 2025
	£	£
Not later than one year	-	16,250
Later than one year and not later than five years	-	16,250

	-	32,500

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