B.A.R Electrical Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16358671

		2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,444

			1,444
CURRENT ASSETS
Debtors	5	17,372
Cash at bank and in hand		78

		17,450
Creditors: Amounts Falling Due Within One Year	6	(18,608 )

NET CURRENT ASSETS (LIABILITIES)			(1,158 )

TOTAL ASSETS LESS CURRENT LIABILITIES			286

NET ASSETS			286

CAPITAL AND RESERVES
Called up share capital			1
Profit and Loss Account			285

SHAREHOLDERS' FUNDS			286

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B.A.R Electrical Limited

Balance Sheet (continued)

As At 31 March 2026

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

The member has 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.

On behalf of the board

Mr Allistair Quigley

Director

24 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

B.A.R Electrical Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 16358671 . The registered office is 5 Lakin Lane, Fradley, Lichfield, WS13 8SW.

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. Turnover

Please use the below accounting policy: (delete the ones not needed)

Retail Sales - Shop

Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and is recognised at the point that the customer takes delivery of the goods.

Retail Sales - Online

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 is recognised at the point that the customer takes delivery of the goods.

Construction

Turnover is recognised based on the stage of completion. The stage of completion is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

Agencies - Recurring

Turnover is measured at the fair value of the consideration received or receivable, net of value-added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice.

Agencies - Project-based

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

Agencies - Recurring and Project based

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

Misc

Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.

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B.A.R Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.3. 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	20% straight line
Computer Equipment	20% straight line

2.4. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in the profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	831	900	1,731

As at 31 March 2026	831	900	1,731

...CONTINUED

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B.A.R Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	134	153	287

As at 31 March 2026	134	153	287

Net Book Value
As at 31 March 2026	697	747	1,444

As at 1 April 2025	697	747	1,444

5. Debtors

	2026
	£
Due within one year
Trade debtors	1,680
Other debtors	15,692

	17,372

6. Creditors: Amounts Falling Due Within One Year

	2026
	£
Other creditors	9,412
Taxation and social security	9,196

	18,608

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