IRIS Accounts Production v23.3.0.418 04777901 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh047779012022-03-31047779012023-03-31047779012022-04-012023-03-31047779012021-03-31047779012021-04-012022-03-31047779012022-03-3104777901ns10:Originalns15:EnglandWales2022-04-012023-03-3104777901ns14:PoundSterlingns10:Original2022-04-012023-03-3104777901ns10:Originalns10:Director12022-04-012023-03-3104777901ns10:Original2022-04-012023-03-3104777901ns10:Original2023-03-3104777901ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3104777901ns10:Originalns10:SmallEntities2022-04-012023-03-3104777901ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3104777901ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3104777901ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3104777901ns10:Originalns10:FullAccounts2022-04-012023-03-3104777901ns10:Original12022-04-012023-03-3104777901ns10:Originalns10:Director22022-04-012023-03-3104777901ns10:Originalns10:Director32022-04-012023-03-3104777901ns10:Originalns10:Director42022-04-012023-03-3104777901ns10:Originalns10:RegisteredOffice2022-04-012023-03-3104777901ns10:Original2022-03-3104777901ns10:Originalns5:CurrentFinancialInstruments2023-03-3104777901ns10:Originalns5:CurrentFinancialInstruments2022-03-3104777901ns5:ShareCapitalns10:Original2023-03-3104777901ns5:ShareCapitalns10:Original2022-03-3104777901ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3104777901ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3104777901ns10:Originalns5:NetGoodwill2022-04-012023-03-3104777901ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-3104777901ns10:Originalns5:PlantMachinery2022-04-012023-03-3104777901ns10:Originalns5:FurnitureFittings2022-04-012023-03-3104777901ns10:Originalns5:MotorVehicles2022-04-012023-03-3104777901ns10:Originalns5:ComputerEquipment2022-04-012023-03-3104777901ns10:Original2021-04-012022-03-3104777901ns10:Originalns5:NetGoodwill2022-03-3104777901ns10:Originalns5:NetGoodwill2023-03-3104777901ns10:Originalns5:NetGoodwill2022-03-3104777901ns10:Originalns5:PlantMachinery2022-03-3104777901ns10:Originalns5:FurnitureFittings2022-03-3104777901ns10:Originalns5:MotorVehicles2022-03-3104777901ns10:Originalns5:ComputerEquipment2022-03-3104777901ns10:Original2022-03-3104777901ns10:Originalns5:PlantMachinery2023-03-3104777901ns10:Originalns5:FurnitureFittings2023-03-3104777901ns10:Originalns5:MotorVehicles2023-03-3104777901ns10:Originalns5:ComputerEquipment2023-03-3104777901ns10:Originalns5:PlantMachinery2022-03-3104777901ns10:Originalns5:FurnitureFittings2022-03-3104777901ns10:Originalns5:MotorVehicles2022-03-3104777901ns10:Originalns5:ComputerEquipment2022-03-3104777901ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3104777901ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-31
REGISTERED NUMBER: 04777901 (England and Wales)












BARBER HOMES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






BARBER HOMES LIMITED (REGISTERED NUMBER: 04777901)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 5


BARBER HOMES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: C J S Barber
Mrs J Y Barber
M A Barber
Mrs A Barber





REGISTERED OFFICE: Highland House
Mayflower Close
Chandlers Ford
Eastleigh
Hampshire
SO53 4AR





REGISTERED NUMBER: 04777901 (England and Wales)

BARBER HOMES LIMITED (REGISTERED NUMBER: 04777901)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 159 358
159 358

CURRENT ASSETS
Debtors 6 6,138 4,713
Cash at bank 29,957 14,855
36,095 19,568
CREDITORS
Amounts falling due within one year 7 (21,443 ) (28,168 )
NET CURRENT ASSETS/(LIABILITIES) 14,652 (8,600 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,811

(8,242

)

PROVISIONS FOR LIABILITIES (40 ) (90 )
NET ASSETS/(LIABILITIES) 14,771 (8,332 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 14,671 (8,432 )
SHAREHOLDERS' FUNDS 14,771 (8,332 )

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 directors acknowledge their 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.

BARBER HOMES LIMITED (REGISTERED NUMBER: 04777901)

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.

BARBER HOMES LIMITED (REGISTERED NUMBER: 04777901)

BALANCE SHEET - continued
31 MARCH 2023



The financial statements were approved by the Board of Directors and authorised for issue on 16 November 2023 and were signed on its behalf by:





C J S Barber - Director


BARBER HOMES LIMITED (REGISTERED NUMBER: 04777901)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Barber Homes 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover
Turnover represents the value of services provided for general construction activities to the extent that there is a right to consideration and is recorded at the value of the consideration due, excluding value added tax.

Goodwill
Goodwill has been fully amortised.

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 - Straight line over 10 years
Fixtures and fittings - 15% Straight line
Motor vehicles - Straight line over 4 years
Computer equipment - Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

BARBER HOMES LIMITED (REGISTERED NUMBER: 04777901)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

BARBER HOMES LIMITED (REGISTERED NUMBER: 04777901)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 10,000
AMORTISATION
At 1 April 2022
and 31 March 2023 10,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022
and 31 March 2023 1,873 3,175 22,705 4,604 32,357
DEPRECIATION
At 1 April 2022 1,694 3,175 22,705 4,425 31,999
Charge for year 20 - - 179 199
At 31 March 2023 1,714 3,175 22,705 4,604 32,198
NET BOOK VALUE
At 31 March 2023 159 - - - 159
At 31 March 2022 179 - - 179 358


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,318 -
Other debtors 3,820 4,713
6,138 4,713

BARBER HOMES LIMITED (REGISTERED NUMBER: 04777901)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,302 6,347
Taxation and social security 11,407 14,609
Other creditors 4,734 7,212
21,443 28,168