REGISTERED NUMBER: 05282906 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BARGUSS CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A H Barguss

Mrs S M Barguss

Mr A C Barguss

Mr S P Barguss

REGISTERED OFFICE:

The Old Bell Foundry

45 Witney Street

BURFORD

Oxfordshire

OX18 4RX

REGISTERED NUMBER:

05282906 (England and Wales)

ACCOUNTANTS:

Bronsens Accountants Limited

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

58,744

78,111

58,744

78,111

CURRENT ASSETS

Stocks

2,463

3,024

Debtors

6

412,867

374,640

Cash at bank

1,837,497

1,312,226

2,252,827

1,689,890

CREDITORS

Amounts falling due within one year

7

491,672

430,106

NET CURRENT ASSETS

1,761,155

1,259,784

TOTAL ASSETS LESS CURRENT LIABILITIES

1,819,899

1,337,895

PROVISIONS FOR LIABILITIES

8

14,686

19,528

NET ASSETS

1,805,213

1,318,367

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,805,013

1,318,167

SHAREHOLDERS' FUNDS

1,805,213

1,318,367

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 12 October 2026 and were signed on its behalf by:

Mr S P Barguss - Director

Mr A C Barguss - Director

1.	STATUTORY INFORMATION

Barguss Construction 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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, has been fully amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Vans

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

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 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

120,000

AMORTISATION

At 1 April 2025

and 31 March 2026

120,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

Vans

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

534

114,322

6,333

121,189

DEPRECIATION

At 1 April 2025

526

38,575

3,977

43,078

Charge for year

1

18,937

429

19,367

At 31 March 2026

527

57,512

4,406

62,445

NET BOOK VALUE

At 31 March 2026

7

56,810

1,927

58,744

At 31 March 2025

8

75,747

2,356

78,111

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

388,043

352,918

Prepayments

24,824

21,722

412,867

374,640

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

138,070

148,330

Tax

237,057

142,995

Social security and other taxes

27,063

18,288

VAT

34,476

70,469

Directors' current accounts

41,846

44,897

Accruals and deferred income

13,160

5,127

491,672

430,106

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

14,686

19,528

Deferred

tax

£

Balance at 1 April 2025

19,528

Provided during year

(4,842

)

Balance at 31 March 2026

14,686