2022-02-012023-01-312023-01-31false09945501BARROWGATE DE L'ENVERS LTD2023-10-2468320iso4217:GBPxbrli:pure099455012022-02-01099455012023-01-31099455012022-02-012023-01-31099455012021-02-01099455012022-01-31099455012021-02-012022-01-3109945501bus:SmallEntities2022-02-012023-01-3109945501bus:AuditExempt-NoAccountantsReport2022-02-012023-01-3109945501bus:FullAccounts2022-02-012023-01-3109945501bus:PrivateLimitedCompanyLtd2022-02-012023-01-3109945501core:WithinOneYear2023-01-3109945501core:AfterOneYear2023-01-3109945501core:WithinOneYear2022-01-3109945501core:AfterOneYear2022-01-3109945501core:ShareCapital2023-01-3109945501core:SharePremium2023-01-3109945501core:RevaluationReserve2023-01-3109945501core:OtherReservesSubtotal2023-01-3109945501core:RetainedEarningsAccumulatedLosses2023-01-3109945501core:ShareCapital2022-01-3109945501core:SharePremium2022-01-3109945501core:RevaluationReserve2022-01-3109945501core:OtherReservesSubtotal2022-01-3109945501core:RetainedEarningsAccumulatedLosses2022-01-3109945501core:LandBuildings2023-01-3109945501core:PlantMachinery2023-01-3109945501core:Vehicles2023-01-3109945501core:FurnitureFittings2023-01-3109945501core:OfficeEquipment2023-01-3109945501core:NetGoodwill2023-01-3109945501core:IntangibleAssetsOtherThanGoodwill2023-01-3109945501core:ListedExchangeTraded2023-01-3109945501core:UnlistedNon-exchangeTraded2023-01-3109945501core:LandBuildings2022-01-3109945501core:PlantMachinery2022-01-3109945501core:Vehicles2022-01-3109945501core:FurnitureFittings2022-01-3109945501core:OfficeEquipment2022-01-3109945501core:NetGoodwill2022-01-3109945501core:IntangibleAssetsOtherThanGoodwill2022-01-3109945501core:ListedExchangeTraded2022-01-3109945501core:UnlistedNon-exchangeTraded2022-01-3109945501core:LandBuildings2022-02-012023-01-3109945501core:PlantMachinery2022-02-012023-01-3109945501core:Vehicles2022-02-012023-01-3109945501core:FurnitureFittings2022-02-012023-01-3109945501core:OfficeEquipment2022-02-012023-01-3109945501core:NetGoodwill2022-02-012023-01-3109945501core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3109945501core:ListedExchangeTraded2022-02-012023-01-3109945501core:UnlistedNon-exchangeTraded2022-02-012023-01-3109945501core:MoreThanFiveYears2022-02-012023-01-3109945501core:Non-currentFinancialInstruments2023-01-3109945501core:Non-currentFinancialInstruments2022-01-3109945501dpl:CostSales2022-02-012023-01-3109945501dpl:DistributionCosts2022-02-012023-01-3109945501core:LandBuildings2022-02-012023-01-3109945501core:PlantMachinery2022-02-012023-01-3109945501core:Vehicles2022-02-012023-01-3109945501core:FurnitureFittings2022-02-012023-01-3109945501core:OfficeEquipment2022-02-012023-01-3109945501dpl:AdministrativeExpenses2022-02-012023-01-3109945501core:NetGoodwill2022-02-012023-01-3109945501core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3109945501dpl:GroupUndertakings2022-02-012023-01-3109945501dpl:ParticipatingInterests2022-02-012023-01-3109945501dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3109945501core:ListedExchangeTraded2022-02-012023-01-3109945501dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3109945501core:UnlistedNon-exchangeTraded2022-02-012023-01-3109945501dpl:CostSales2021-02-012022-01-3109945501dpl:DistributionCosts2021-02-012022-01-3109945501core:LandBuildings2021-02-012022-01-3109945501core:PlantMachinery2021-02-012022-01-3109945501core:Vehicles2021-02-012022-01-3109945501core:FurnitureFittings2021-02-012022-01-3109945501core:OfficeEquipment2021-02-012022-01-3109945501dpl:AdministrativeExpenses2021-02-012022-01-3109945501core:NetGoodwill2021-02-012022-01-3109945501core:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3109945501dpl:GroupUndertakings2021-02-012022-01-3109945501dpl:ParticipatingInterests2021-02-012022-01-3109945501dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-012022-01-3109945501core:ListedExchangeTraded2021-02-012022-01-3109945501dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-012022-01-3109945501core:UnlistedNon-exchangeTraded2021-02-012022-01-3109945501core:NetGoodwill2023-01-3109945501core:IntangibleAssetsOtherThanGoodwill2023-01-3109945501core:LandBuildings2023-01-3109945501core:PlantMachinery2023-01-3109945501core:Vehicles2023-01-3109945501core:FurnitureFittings2023-01-3109945501core:OfficeEquipment2023-01-3109945501core:AfterOneYear2023-01-3109945501core:WithinOneYear2023-01-3109945501core:ListedExchangeTraded2023-01-3109945501core:UnlistedNon-exchangeTraded2023-01-3109945501core:ShareCapital2023-01-3109945501core:SharePremium2023-01-3109945501core:RevaluationReserve2023-01-3109945501core:OtherReservesSubtotal2023-01-3109945501core:RetainedEarningsAccumulatedLosses2023-01-3109945501core:NetGoodwill2022-01-3109945501core:IntangibleAssetsOtherThanGoodwill2022-01-3109945501core:LandBuildings2022-01-3109945501core:PlantMachinery2022-01-3109945501core:Vehicles2022-01-3109945501core:FurnitureFittings2022-01-3109945501core:OfficeEquipment2022-01-3109945501core:AfterOneYear2022-01-3109945501core:WithinOneYear2022-01-3109945501core:ListedExc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BARROWGATE DE L'ENVERS LTD

Registered Number
09945501
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

BARROWGATE DE L'ENVERS LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Directors

BOARDMAN, Karen
BOARDMAN, Richard James

Registered Address

55 Barrowgate Road
London
W4 4QT

Registered Number

09945501 (England and Wales)
BARROWGATE DE L'ENVERS LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property51,596,7501,596,750
1,596,7501,596,750
Current assets
Debtors68531,169
Cash at bank and on hand500500
1,3531,669
Creditors amounts falling due within one year7(1,480,557)(1,502,490)
Net current assets (liabilities)(1,479,204)(1,500,821)
Total assets less current liabilities117,54695,929
Net assets117,54695,929
Capital and reserves
Called up share capital500500
Profit and loss account117,04695,429
Shareholders' funds117,54695,929
The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2023, and are signed on its behalf by:
BOARDMAN, Richard James
Director
Registered Company No. 09945501
BARROWGATE DE L'ENVERS LTD
Notes to the Financial Statements
for the year ended 31 January 2023

1.Statutory information
Barrowgate De L'Envers Ltd 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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Investment property policy
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Taxation policy
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 policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information

20232022
Average number of employees during the year02
5.Investment property

£
Fair value at 01 February 221,596,750
At 31 January 231,596,750
6.Debtors

2023

2022

££
Prepayments and accrued income8531,169
Total8531,169
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Taxation and social security5,0714,860
Other creditors1,474,8081,494,305
Accrued liabilities and deferred income6783,325
Total1,480,5571,502,490
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.