2022-04-012023-03-312023-03-31false06838059SARAH BARRON LIMITED2023-10-04iso4217:GBPxbrli:pure068380592022-04-01068380592023-03-31068380592022-04-012023-03-31068380592021-04-01068380592022-03-31068380592021-04-012022-03-3106838059bus:SmallEntities2022-04-012023-03-3106838059bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3106838059bus:AbridgedAccounts2022-04-012023-03-3106838059bus:PrivateLimitedCompanyLtd2022-04-012023-03-3106838059core:WithinOneYear2023-03-3106838059core:AfterOneYear2023-03-3106838059core:WithinOneYear2022-03-3106838059core:AfterOneYear2022-03-3106838059core:ShareCapital2023-03-3106838059core:SharePremium2023-03-3106838059core:RevaluationReserve2023-03-3106838059core:OtherReservesSubtotal2023-03-3106838059core:RetainedEarningsAccumulatedLosses2023-03-3106838059core:ShareCapital2022-03-3106838059core:SharePremium2022-03-3106838059core:RevaluationReserve2022-03-3106838059core:OtherReservesSubtotal2022-03-3106838059core:RetainedEarningsAccumulatedLosses2022-03-3106838059core:LandBuildings2023-03-3106838059core:PlantMachinery2023-03-3106838059core:Vehicles2023-03-3106838059core:FurnitureFittings2023-03-3106838059core:OfficeEquipment2023-03-3106838059core:NetGoodwill2023-03-3106838059core:IntangibleAssetsOtherThanGoodwill2023-03-3106838059core:ListedExchangeTraded2023-03-3106838059core:UnlistedNon-exchangeTraded2023-03-3106838059core:LandBuildings2022-03-3106838059core:PlantMachinery2022-03-3106838059core:Vehicles2022-03-3106838059core:FurnitureFittings2022-03-3106838059core:OfficeEquipment2022-03-3106838059core:NetGoodwill2022-03-3106838059core:IntangibleAssetsOtherThanGoodwill2022-03-3106838059core:ListedExchangeTraded2022-03-3106838059core:UnlistedNon-exchangeTraded2022-03-3106838059core:LandBuildings2022-04-012023-03-3106838059core:PlantMachinery2022-04-012023-03-3106838059core:Vehicles2022-04-012023-03-3106838059core:FurnitureFittings2022-04-012023-03-3106838059core:OfficeEquipment2022-04-012023-03-3106838059core:NetGoodwill2022-04-012023-03-3106838059core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106838059core:ListedExchangeTraded2022-04-012023-03-3106838059core:UnlistedNon-exchangeTraded2022-04-012023-03-3106838059core:MoreThanFiveYears2022-04-012023-03-3106838059core:Non-currentFinancialInstruments2023-03-3106838059core:Non-currentFinancialInstruments2022-03-3106838059dpl:CostSales2022-04-012023-03-3106838059dpl:DistributionCosts2022-04-012023-03-3106838059core:LandBuildings2022-04-012023-03-3106838059core:PlantMachinery2022-04-012023-03-3106838059core:Vehicles2022-04-012023-03-3106838059core:FurnitureFittings2022-04-012023-03-3106838059core:OfficeEquipment2022-04-012023-03-3106838059dpl:AdministrativeExpenses2022-04-012023-03-3106838059core:NetGoodwill2022-04-012023-03-3106838059core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106838059dpl:GroupUndertakings2022-04-012023-03-3106838059dpl:ParticipatingInterests2022-04-012023-03-3106838059dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3106838059core:ListedExchangeTraded2022-04-012023-03-3106838059dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3106838059core:UnlistedNon-exchangeTraded2022-04-012023-03-3106838059dpl:CostSales2021-04-012022-03-3106838059dpl:DistributionCosts2021-04-012022-03-3106838059core:LandBuildings2021-04-012022-03-3106838059core:PlantMachinery2021-04-012022-03-3106838059core:Vehicles2021-04-012022-03-3106838059core:FurnitureFittings2021-04-012022-03-3106838059core:OfficeEquipment2021-04-012022-03-3106838059dpl:AdministrativeExpenses2021-04-012022-03-3106838059core:NetGoodwill2021-04-012022-03-3106838059core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3106838059dpl:GroupUndertakings2021-04-012022-03-3106838059dpl:ParticipatingInterests2021-04-012022-03-3106838059dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3106838059core:ListedExchangeTraded2021-04-012022-03-3106838059dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3106838059core:UnlistedNon-exchangeTraded2021-04-012022-03-3106838059core:NetGoodwill2023-03-3106838059core:IntangibleAssetsOtherThanGoodwill2023-03-3106838059core:LandBuildings2023-03-3106838059core:PlantMachinery2023-03-3106838059core:Vehicles2023-03-3106838059core:FurnitureFittings2023-03-3106838059core:OfficeEquipment2023-03-3106838059core:AfterOneYear2023-03-3106838059core:WithinOneYear2023-03-3106838059core:ListedExchangeTraded2023-03-3106838059core:UnlistedNon-exchangeTraded2023-03-3106838059core:ShareCapital2023-03-3106838059core:SharePremium2023-03-3106838059core:RevaluationReserve2023-03-3106838059core:OtherReservesSubtotal2023-03-3106838059core:RetainedEarningsAccumulatedLosses2023-03-3106838059core:NetGoodwill2022-03-3106838059core:IntangibleAssetsOtherThanGoodwill2022-03-3106838059core:LandBuildings2022-03-3106838059core:PlantMachinery2022-03-3106838059core:Vehicles2022-03-3106838059core:FurnitureFittings2022-03-3106838059core:OfficeEquipment2022-03-3106838059core:AfterOneYear2022-03-3106838059core:WithinOneYear2022-03-3106838059core:Listed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SARAH BARRON LIMITED

Registered Number
06838059
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

SARAH BARRON LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Ms. Sarah Ann Barron

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

06838059 (England and Wales)
SARAH BARRON LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets64,9116,547
4,9116,547
Current assets
Debtors715,1302,752
Cash at bank and on hand4,8761,295
20,0064,047
Creditors amounts falling due within one year8(23,745)(20,756)
Net current assets (liabilities)(3,739)(16,709)
Total assets less current liabilities1,172(10,162)
Provisions for liabilities(933)(1,244)
Net assets239(11,406)
Capital and reserves
Called up share capital11
Profit and loss account238(11,407)
Shareholders' funds239(11,406)
The financial statements were approved and authorised for issue by the Director on 4 October 2023, and are signed on its behalf by:
Ms. Sarah Ann Barron
Director
Registered Company No. 06838059
SARAH BARRON LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and 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
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is that of the provision of management consultancy services.
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 2212,729
At 31 March 2312,729
Depreciation and impairment
At 01 April 226,181
Charge for year1,637
At 31 March 237,818
Net book value
At 31 March 234,911
At 31 March 226,547
7.Debtors

2023

2022

££
Other debtors14,9822,752
Prepayments and accrued income148-
Total15,1302,752
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.
8.Creditors within one year

2023

2022

££
Amounts owed to related parties4,5069,759
Taxation and social security17,8514,549
Other creditors674,179
Accrued liabilities and deferred income1,3212,269
Total23,74520,756
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.