Shocked that I never noted the frame number or replied to this thread. Sister frame M5090091 is here: https://www.retrobike.co.uk/threads/what-is-it-stainless-steel-frame.80776/
My best guess would be a UK Merlin. No other positive IDs, but the frame numbers are in the same series as two Rock...
The date for your frame is August 1993. Could have been early production for 1994 model year.
I expect the 'S' indicates a small sized frame. Not sure about the 4 or 42 numbers but I've made a note for next time!
In terms of frame number, from my list your frame is closest to the number for the Prestige bikes - A3030291 is the closest Prestige.
The closest P7 is A3050669 and a couple of months later.
A3030291
OrangePrestige
A3030305LEIGH311272Orange?
A3050669
OrangeP7
I've just seen another Barracuda with a Kronos branded stem, so I guess these parts are Barracuda OEM.
What happened to the brand? It doesn't appear on the Sports Direct Wikipedia page, but I think Moore & Large went into administration 2022/23
Unintentionally I seem to be turning this into Sam's BSO thread. Here's another. Quick snap outside Aldi and there's this lovely machine. I guess its in pretty good shape for a 23 year old cheap bike. Absolutely nothing noteworthy about this bike except for recording the frame number.
Good work...
https://www.facebook.com/marketplace/item/1501969314569754
Full bike and early Hope front disc brake, 99/2000 XT bits, Rock Shox XLC forks. Odyssey Triple Traps...
Comes with a Barracuda Flow too.
Looks to be an early UK Barracuda Arrival. Massively overpriced and has a crack in the head tube, photos worthy of a £10 bike too.
Has been on Ebay for a long time - seller won't give me the frame number either.
https://www.ebay.co.uk/itm/196561480585
May be interested in the shifters if you can confirm the RH shifter is 10 speed and works ok - Have a Veloce 10spd already but it has the multiple upshift fault which is driving me insane.