IRIS Accounts Production v22.2.0.402 04996773 director 1.1.21 31.12.21 31.12.21 false true false false false true false Ordinary 1.00000 Redeemable Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure049967732020-12-31049967732021-12-31049967732021-01-012021-12-31049967732019-12-31049967732020-01-012020-12-31049967732020-12-3104996773ns16:EnglandWales2021-01-012021-12-3104996773ns15:PoundSterling2021-01-012021-12-3104996773ns11:Director12021-01-012021-12-3104996773ns11:PrivateLimitedCompanyLtd2021-01-012021-12-3104996773ns11:SmallEntities2021-01-012021-12-3104996773ns11:AuditExempt-NoAccountantsReport2021-01-012021-12-3104996773ns11:SmallCompaniesRegimeForDirectorsReport2021-01-012021-12-3104996773ns11:SmallCompaniesRegimeForAccounts2021-01-012021-12-3104996773ns11:AbridgedAccounts2021-01-012021-12-310499677312021-01-012021-12-3104996773ns11:OrdinaryShareClass12021-01-012021-12-3104996773ns11:OrdinaryShareClass22021-01-012021-12-3104996773ns11:RegisteredOffice2021-01-012021-12-3104996773ns6:CurrentFinancialInstruments2021-12-3104996773ns6:CurrentFinancialInstruments2020-12-3104996773ns6:ShareCapital2021-12-3104996773ns6:ShareCapital2020-12-3104996773ns6:RetainedEarningsAccumulatedLosses2021-12-3104996773ns6:RetainedEarningsAccumulatedLosses2020-12-3104996773ns6:NetGoodwill2021-01-012021-12-3104996773ns6:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3104996773ns6:ComputerEquipment2021-01-012021-12-3104996773ns11:OrdinaryShareClass12021-12-3104996773ns11:OrdinaryShareClass22021-12-31
REGISTERED NUMBER: 04996773 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

GRAHAM BARBER ACCOUNTANCY LIMITED

GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 DECEMBER 2021




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


GRAHAM BARBER ACCOUNTANCY LIMITED

COMPANY INFORMATION
for the year ended 31 DECEMBER 2021







DIRECTOR: G C Barber BA ACA



REGISTERED OFFICE: 4 Beaufort West
Bath
BA1 6QB



REGISTERED NUMBER: 04996773 (England and Wales)



BANKERS: Bank of Scotland
8 Lochside Avenue
Edinburgh
EH12 9DJ

GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)

ABRIDGED BALANCE SHEET
31 DECEMBER 2021

2021 2020
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,083 1,354
1,083 1,354

CURRENT ASSETS
Debtors 87,565 78,251
Cash at bank 133,937 137,305
221,502 215,556
CREDITORS
Amounts falling due within one year (27,438 ) (23,091 )
NET CURRENT ASSETS 194,064 192,465
TOTAL ASSETS LESS CURRENT
LIABILITIES

195,147

193,819

PROVISIONS FOR LIABILITIES (206 ) (336 )
NET ASSETS 194,941 193,483

CAPITAL AND RESERVES
Called up share capital 6 120,001 120,001
Retained earnings 74,940 73,482
SHAREHOLDERS' FUNDS 194,941 193,483

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 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.

GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)

ABRIDGED BALANCE SHEET - continued
31 DECEMBER 2021


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 December 2021 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2022 and were signed by:





G C Barber BA ACA - Director


GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 DECEMBER 2021

1. STATUTORY INFORMATION

Graham Barber Accountancy 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 services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten 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.
Computer equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 DECEMBER 2021

2. ACCOUNTING POLICIES - continued

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 2 (2020 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2021
and 31 December 2021 151,283
AMORTISATION
At 1 January 2021
and 31 December 2021 151,283
NET BOOK VALUE

At 31 December 2021 -
At 31 December 2020 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2021
and 31 December 2021 8,863
DEPRECIATION
At 1 January 2021 7,509
Charge for year 271
At 31 December 2021 7,780
NET BOOK VALUE
At 31 December 2021 1,083
At 31 December 2020 1,354

GRAHAM BARBER ACCOUNTANCY LIMITED (REGISTERED NUMBER: 04996773)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 DECEMBER 2021

6. CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:
Number: Class: Nominal 2021 2020
value: £    £   
20,001 Ordinary £1 20,001 20,001

Allotted and issued:
Number: Class: Nominal 2021 2020
value: £    £   
100,000 Redeemable Ordinary £1 100,000 100,000

7. OTHER FINANCIAL COMMITMENTS

Commitments under non-cancellable operating leases at 31 December 2021 were £2,505 (2020 £3,420).

Outstanding pension liabilities included in current liabilities were £103 (2020 £131).