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REGISTERED NUMBER: 06553764 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

BARONG CONSERVATORIES (SOUTH EAST) LTD

BARONG CONSERVATORIES (SOUTH EAST) LTD (REGISTERED NUMBER: 06553764)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARONG CONSERVATORIES (SOUTH EAST) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTOR: J Wraight





REGISTERED OFFICE: Unit 1A
The Laurels
Blackberry Lane
Lingfield
Surrey
RH7 6NG





REGISTERED NUMBER: 06553764 (England and Wales)





ACCOUNTANTS: Watson Associates (Professional Services) Limited
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

BARONG CONSERVATORIES (SOUTH EAST) LTD (REGISTERED NUMBER: 06553764)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 23,750 28,500
Tangible assets 5 51,843 44,878
75,593 73,378

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 11,732 71,885
Cash at bank and in hand 101,744 81,525
118,476 158,410
CREDITORS
Amounts falling due within one year 7 (80,378 ) (118,065 )
NET CURRENT ASSETS 38,098 40,345
TOTAL ASSETS LESS CURRENT
LIABILITIES

113,691

113,723

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings 113,688 113,720
SHAREHOLDERS' FUNDS 113,691 113,723

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

BARONG CONSERVATORIES (SOUTH EAST) LTD (REGISTERED NUMBER: 06553764)

BALANCE SHEET - continued
30 APRIL 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 November 2023 and were signed by:





J Wraight - Director


BARONG CONSERVATORIES (SOUTH EAST) LTD (REGISTERED NUMBER: 06553764)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Barong Conservatories (South East) 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. 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.

Critical accounting judgements and key sources of estimation uncertainty
No significant judgements have had to be made by management in preparing these financial statements.

There were no key assumptions made concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty 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.
Plant and Machinery - 25% on Reducing Balance
Fixtures and Fittings - 25% on Reducing Balance
Motor Vehicles - 25% on Reducing Balance
Computer Equipment - 33% on Reducing Balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

BARONG CONSERVATORIES (SOUTH EAST) LTD (REGISTERED NUMBER: 06553764)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

BARONG CONSERVATORIES (SOUTH EAST) LTD (REGISTERED NUMBER: 06553764)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 95,000
AMORTISATION
At 1 May 2022 66,500
Charge for year 4,750
At 30 April 2023 71,250
NET BOOK VALUE
At 30 April 2023 23,750
At 30 April 2022 28,500

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2022 13,629 6,726 114,660 4,648 139,663
Additions 403 - 36,635 3,087 40,125
Disposals - - (21,340 ) - (21,340 )
At 30 April 2023 14,032 6,726 129,955 7,735 158,448
DEPRECIATION
At 1 May 2022 8,247 6,021 76,492 4,025 94,785
Charge for year 1,464 173 12,354 1,220 15,211
Eliminated on disposal - - (3,391 ) - (3,391 )
At 30 April 2023 9,711 6,194 85,455 5,245 106,605
NET BOOK VALUE
At 30 April 2023 4,321 532 44,500 2,490 51,843
At 30 April 2022 5,382 705 38,168 623 44,878

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,273 70,426
Other debtors 1,459 1,459
11,732 71,885

BARONG CONSERVATORIES (SOUTH EAST) LTD (REGISTERED NUMBER: 06553764)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 24,030 51,254
Other creditors 56,348 66,811
80,378 118,065

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2
1 Ordinary B £1 1 1
3 3