2022-12-012023-11-302023-11-30false11053112The Barley Mow Penn Common 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The Barley Mow Penn Common Ltd

Registered Number
11053112
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

The Barley Mow Penn Common Ltd
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Steven Richard Evans

Registered Address

12 Johnson Street
Woodcross
Coseley
WV14 9RL

Registered Number

11053112 (England and Wales)
The Barley Mow Penn Common Ltd
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,7405,341
4,7405,341
Current assets
Stocks15,33813,138
Debtors430,08239,003
Cash at bank and on hand218,159203,878
263,579256,019
Creditors amounts falling due within one year5(47,900)(53,559)
Net current assets (liabilities)215,679202,460
Total assets less current liabilities220,419207,801
Provisions for liabilities(901)-
Net assets219,518207,801
Capital and reserves
Called up share capital2020
Profit and loss account219,498207,781
Shareholders' funds219,518207,801
The financial statements were approved and authorised for issue by the Director on 23 February 2024, and are signed on its behalf by:
Steven Richard Evans
Director
Registered Company No. 11053112
The Barley Mow Penn Common Ltd
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery15
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1213
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 228,599
At 30 November 238,599
Depreciation and impairment
At 01 December 223,259
Charge for year600
At 30 November 233,860
Net book value
At 30 November 234,740
At 30 November 225,341
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables4,0822,625
Other debtors26,00036,378
Total30,08239,003
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables14,09412,700
Taxation and social security32,66439,732
Other creditors142127
Accrued liabilities and deferred income1,0001,000
Total47,90053,559