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REGISTERED NUMBER: 04094435




















Barbour All Terrain Tracking Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2023






Barbour All Terrain Tracking Ltd (Registered number: 04094435)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Barbour All Terrain Tracking Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: D G C Barbour



SECRETARY: H J Barbour



REGISTERED OFFICE: 17 Walkergate
Berwick-Upon-Tweed
Northumberland
TD15 1DJ



REGISTERED NUMBER: 04094435



ACCOUNTANTS: Whitelaw Wells
The Lighthouse
Heugh Road
North Berwick
EH39 5PX



BANKERS: Starling Bank
3rd Floor
2 Finsbury Avenue
London
EC2M 2PP

Barbour All Terrain Tracking Ltd (Registered number: 04094435)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,624 20,347

CURRENT ASSETS
Debtors 5 11,781 4,434
Cash at bank 40,161 35,873
51,942 40,307
CREDITORS
Amounts falling due within one year 6 12,016 8,082
NET CURRENT ASSETS 39,926 32,225
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,550

52,572

CREDITORS
Amounts falling due after more than
one year

7

(13,747

)

(15,721

)

PROVISIONS FOR LIABILITIES (2,505 ) (3,300 )
NET ASSETS 39,298 33,551

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 39,198 33,451
39,298 33,551

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

Barbour All Terrain Tracking Ltd (Registered number: 04094435)

Balance Sheet - continued
31 March 2023


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 director and authorised for issue on 5 October 2023 and were signed by:





D G C Barbour - Director


Barbour All Terrain Tracking Ltd (Registered number: 04094435)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Barbour All Terrain Tracking Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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 comprises the fair value of camera tracking using specialist vehicles and off road training.

Revenue is recognised when the service has been provided and obligations to the
customers have been fulfilled.

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 etc - 25% on reducing balance and 20% on reducing balance

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value.

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 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.


Barbour All Terrain Tracking Ltd (Registered number: 04094435)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued
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.

Going concern
The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade for the foreseeable future.

Government grants
Government grants in relation to tangible fixed asset are credited to the profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Barbour All Terrain Tracking Ltd (Registered number: 04094435)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 173,352
Additions 420
At 31 March 2023 173,772
DEPRECIATION
At 1 April 2022 153,005
Charge for year 5,143
At 31 March 2023 158,148
NET BOOK VALUE
At 31 March 2023 15,624
At 31 March 2022 20,347

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 11,781 790
Other debtors - 3,644
11,781 4,434

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,918 1,747
Trade creditors 1,270 891
Taxation and social security 5,068 369
Other creditors 3,760 5,075
12,016 8,082

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 13,747 15,721