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Company Registration No. 01459398 (England and Wales)
BARNARD DESIGN CONSULTANCY LIMITED Unaudited accounts for the year ended 31 December 2023
BARNARD DESIGN CONSULTANCY LIMITED Unaudited accounts Contents
Page
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BARNARD DESIGN CONSULTANCY LIMITED Company Information for the year ended 31 December 2023
Directors
Miss J E Barnard M E Barnard Mrs G A Haskey
Secretary
Mrs G A Haskey
Company Number
01459398 (England and Wales)
Registered Office
Hampshire Accountancy Services 15 Bowen Lane Petersfield Hampshire GU31 4DR England
Accountants
Hampshire Accountancy Services College Court 15 Bowen Lane Petersfield Hampshire GU31 4DR
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BARNARD DESIGN CONSULTANCY LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,836 
6,866 
Investment property
500,000 
500,000 
505,836 
506,866 
Current assets
Inventories
22,584 
22,584 
Debtors
9,152 
12,901 
Cash at bank and in hand
18,231 
14,667 
49,967 
50,152 
Creditors: amounts falling due within one year
(2,231)
(2,208)
Net current assets
47,736 
47,944 
Total assets less current liabilities
553,572 
554,810 
Creditors: amounts falling due after more than one year
(450,000)
(450,000)
Provisions for liabilities
Deferred tax
(7,654)
(7,850)
Net assets
95,918 
96,960 
Capital and reserves
Called up share capital
100 
100 
Fair value reserve
27,901 
27,901 
Profit and loss account
67,917 
68,959 
Shareholders' funds
95,918 
96,960 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 February 2024 and were signed on its behalf by
Mrs G A Haskey Director Company Registration No. 01459398
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BARNARD DESIGN CONSULTANCY LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
BARNARD DESIGN CONSULTANCY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 01459398. The registered office is Hampshire Accountancy Services, 15 Bowen Lane, Petersfield, Hampshire, GU31 4DR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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BARNARD DESIGN CONSULTANCY LIMITED Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2023
17,024 
At 31 December 2023
17,024 
Depreciation
At 1 January 2023
10,158 
Charge for the year
1,030 
At 31 December 2023
11,188 
Net book value
At 31 December 2023
5,836 
At 31 December 2022
6,866 
5
Investment property
2023 
£ 
Fair value at 1 January 2023
500,000 
At 31 December 2023
500,000 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
92 
459 
Accrued income and prepayments
7,890 
11,272 
Other debtors
1,170 
1,170 
9,152 
12,901 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Accruals
2,231 
2,208 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
450,000 
450,000 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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