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REGISTERED NUMBER: SC518911 (Scotland)















Report of the Director and

Unaudited Financial Statements for the Year Ended 31 October 2023

for

Barrie Stark Limited

Barrie Stark Limited (Registered number: SC518911)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


Barrie Stark Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: B Stark





SECRETARY:





REGISTERED OFFICE: 191 Station Road
Shotts
North Lanarkshire
ML7 4BA





REGISTERED NUMBER: SC518911 (Scotland)





ACCOUNTANTS: Williams & Company
191 Station Road
Shotts
North Lanarkshire
ML7 4BA

Barrie Stark Limited (Registered number: SC518911)

Report of the Director
for the Year Ended 31 October 2023

The director presents his report with the financial statements of the company for the year ended 31 October 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of telephone and communication services.

DIRECTOR
B Stark held office during the whole of the period from 1 November 2022 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





B Stark - Director


31 July 2024

Barrie Stark Limited (Registered number: SC518911)

Income Statement
for the Year Ended 31 October 2023

31.10.23 31.10.22
Notes £    £   

TURNOVER 122,986 99,605

Cost of sales 46,166 8,584
GROSS PROFIT 76,820 91,021

Administrative expenses 30,080 39,880
OPERATING PROFIT 4 46,740 51,141


Interest payable and similar
expenses

519

475
PROFIT BEFORE TAXATION 46,221 50,666

Tax on profit 18,539 7,709
PROFIT FOR THE FINANCIAL YEAR 27,682 42,957

Barrie Stark Limited (Registered number: SC518911)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 36,467 27,013

CURRENT ASSETS
Debtors 6 5,262 19,734
Cash at bank 2,406 2,871
7,668 22,605
CREDITORS
Amounts falling due within one year 7 26,461 18,526
NET CURRENT (LIABILITIES)/ASSETS (18,793 ) 4,079
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,674

31,092

CREDITORS
Amounts falling due after more than
one year

8

16,148

24,148
NET ASSETS 1,526 6,944

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,525 6,943
1,526 6,944

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Barrie Stark Limited (Registered number: SC518911)

Balance Sheet - continued
31 October 2023


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 31 July 2024 and were signed by:





B Stark - Director


Barrie Stark Limited (Registered number: SC518911)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Barrie Stark Limited is a private company, limited by shares , registered in Scotland. 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery 10% Straight Line
Motor Vehicles 25% Reducing Balance

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 1 (2022 - 1 ) .

Barrie Stark Limited (Registered number: SC518911)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. OPERATING PROFIT

The operating profit is stated after charging:

31.10.23 31.10.22
£    £   
Depreciation - owned assets 8,796 6,308

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 38,477
Additions 18,250
At 31 October 2023 56,727
DEPRECIATION
At 1 November 2022 11,464
Charge for year 8,796
At 31 October 2023 20,260
NET BOOK VALUE
At 31 October 2023 36,467
At 31 October 2022 27,013

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Other debtors 5,262 19,734

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 8,519 8,519
Taxation and social security 15,324 7,709
Other creditors 2,618 2,298
26,461 18,526

Barrie Stark Limited (Registered number: SC518911)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans 16,148 24,148