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Registration number: 06785631

Barlow Interventions Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Barlow Interventions Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

Barlow Interventions Limited

Company Information

Directors

Ann Lyon

Stephen Lyon

Registered office

1 Wicks Green,
Formby,
Liverpool,
L37 1PP

Accountants

Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 0RB

 

Barlow Interventions Limited

(Registration number: 06785631)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

400

401

Current assets

 

Debtors

6

7,379

8,190

Cash at bank and in hand

 

17,489

24,197

 

24,868

32,387

Creditors: Amounts falling due within one year

7

(1,765)

(1,974)

Net current assets

 

23,103

30,413

Total assets less current liabilities

 

23,503

30,814

Provisions for liabilities

(76)

(76)

Net assets

 

23,427

30,738

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

23,327

30,638

Shareholders' funds

 

23,427

30,738

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Barlow Interventions Limited

(Registration number: 06785631)
Balance Sheet as at 31 December 2023

Approved and authorised by the Board on 7 February 2024 and signed on its behalf by:
 

.........................................
Stephen Lyon
Director

 

Barlow Interventions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Wicks Green,
Formby,
Liverpool,
L37 1PP

These financial statements were authorised for issue by the Board on 7 February 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where revisions affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and when the service is performed, if the service straddles more than one accounting period, income is recognised on pro rate basis.

 

Barlow Interventions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Land and buildings

3 years straight line

Furniture and fittings

3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Barlow Interventions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

4

Taxation

Tax charged/(credited) in the income statement

2023
£

2022
£

Current taxation

UK corporation tax

-

59

Deferred taxation

Arising from origination and reversal of timing differences

-

(56)

Tax expense in the income statement

-

3

 

Barlow Interventions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

5

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 January 2023

10,546

4,953

15,499

Additions

-

476

476

Disposals

-

(374)

(374)

At 31 December 2023

10,546

5,055

15,601

Depreciation

At 1 January 2023

10,546

4,552

15,098

Charge for the year

-

477

477

Eliminated on disposal

-

(374)

(374)

At 31 December 2023

10,546

4,655

15,201

Carrying amount

At 31 December 2023

-

400

400

At 31 December 2022

-

401

401

6

Debtors

Current

2023
£

2022
£

Trade debtors

7,340

-

Other debtors

39

8,190

 

7,379

8,190

 

Barlow Interventions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

7

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Amounts due to related parties

10

221

672

Social security and other taxes

 

198

198

Other payables

 

170

-

Accruals

 

1,176

1,104

 

1,765

1,974

8

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

         

9

Dividends

   

2023

 

2022

   

£

 

£

Interim dividend of £40.00 (2022 - £40.00) per ordinary share

 

4,000

 

4,000

         

10

Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

2023
£

2022
£

Remuneration

18,000

15,000

 

Barlow Interventions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Summary of transactions with other related parties


Stephen and Ann Lyon

(Directors and shareholders)

 
During the year the company paid dividends totalling £4,000 (2022: £4,000), £2,000 (2022: £2,000) to Stephen Lyon and £2,000 (2022: £2,000) to Ann Lyon. Stephen incurred expenditure on the company's behalf totalling £720 (2022: £720) and Ann incurred £720 (2022: £720). Stephen and Ann each received a salary of £7,200. At the balance sheet date the amount due to Stephen and Ann was £221 (2022: £672).