2023-04-01 2024-03-31 07262634 Barleylodge Consulting Limited false 07262634 2023-04-01 2024-03-31 07262634 uk-bus:Director1 2023-04-01 2024-03-31 07262634 uk-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07262634 uk-bus:SmallEntities 2023-04-01 2024-03-31 07262634 uk-bus:FullAccounts 2023-04-01 2024-03-31 07262634 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07262634 2023-04-01 07262634 2024-03-31 07262634 2023-03-31 xbrli:pure iso4217:GBP 07262634 2022-04-01 2023-03-31
Company Registration Number : 07262634 (England and Wales)
07262634
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2024-03-31
false
Barleylodge Consulting Limited
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2023-04-01
Barleylodge Consulting Limited
Unaudited filleted financial statements
For the year ended 31 March 2024
Barleylodge Consulting Limited
Contents
For the year ended 31 March 2024

CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 7


Barleylodge Consulting Limited
Company Information
For the year ended 31 March 2024

Company registration number 07262634 (England and Wales)
Directors Paul Newton
Paula Newton
Company secretary Paula Newton
Registered office address Barleylodge 14 Lundhill Farm Mews
Hemingfield
Barnsley
S73 0PJ
Accountant Root Accountants Ltd
Chartered Management Accountants
Sandown House
LS22 7DN
Barleylodge Consulting Limited
Statement of Financial Position
For the year ended 31 March 2024

2024 2023
Notes £ £
Fixed assets
Property, plant and equipment 38,122 48,280
11 38,122 48,280
Current assets
Debtors 5 17,940 180,795
Cash and cash equivalents 6 396,692 397,160
414,632 577,955
Current liabilities
Creditors: Amounts falling due within one year 7 (64,235) (167,046)
(64,235) (167,046)
Net current assets/(liabilities) 350,397 410,909
Total assets less current liabilities 388,520 459,188
Non-current liabilities
Creditors: Amounts falling due after more than one year 8 (34,748) (42,263)
Provision for liabilities (9,531) (9,173)
Net assets/(liabilities) 344,241 407,753
Capital and reserves
Called up share capital 9 100 100
Retained earnings 344,141 407,653
Shareholder's funds 344,241 407,753
For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 March 2024 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 responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared 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.
Approved by the Board on 04 July 2024
.............................
Paul Newton (Director)
Company registration number: 07262634
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2024-03-31 31 March 2024
2024 2023
£ £
Fixed Assets 38,122 48,280
Current Assets 413,415 577,464
Prepayments and accrued income 1,217 491
Creditors: amounts falling due within one year (64,235) (167,046)
Net current assets (liabilities) 350,397 410,909
Total assets less current liabilities 388,520 459,188
CREDITORS: Amounts falling due more than one year (34,748) (42,263)
Provisions for liabilities (9,531) (9,173)
Net Assets (liabilities) 344,241 407,753
Capital and Reserves 344,241 407,753
For the year ending 31/03/2024 the company was entitled to exemption 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. For the year ending 31-03-2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 04 July 2024 2024-07-04 and signed on behalf of the board,
.............................
Paul Newton
Director
Company registration number: 07262634
Barleylodge Consulting Limited
Notes to the Financial Statements
For the year ended 31 March 2024

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is Barleylodge 14 Lundhill Farm Mews, Hemingfield, Barnsley, S73 0PJ.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings
Equipment25% reducing balance
Motor Cars25% reducing balance
Leases and Hire Purchase Contract
Assets obtained under hire purchase contracts and finance leases are capitalized as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised 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 liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

(4) Employees
During the year, the average number of employees including director was 4 (2023 : 2).

(5) Debtors
Amounts falling due within one year
2024 2023
£ £
Trade debtors 16,723 160,567
Other debtors - 19,737
Prepayments and accrued income 1,217 491
17,940 180,795

(6) Cash and cash equivalents
2024 2023
£ £
Bank balance 396,692 397,160
396,692 397,160

(7) Creditors: Amounts falling due within one year
2024 2023
£ £
Trade creditors 37,601 34,230
Finance leases 7,515 7,515
Other taxes and social security 17,232 122,920
Other creditors 575 1,181
Accruals and deferred income 1,312 1,200
64,235 167,046

(8) Creditors: Amounts falling due after more than one year
2024 2023
£ £
Finance leases 34,748 42,263
34,748 42,263

(9) Share Capital
Alloted, called up and fully paid: 2024 2023
£ £
100 (2023 : 100) Allotted, Called up and fully paid of £ 1 each100100
100 100
Retained earnings 2024
£
At 1 April 2023 407,653
Profit of the year 88,489
Dividends paid (152,000)
At 31 March 2024 344,142

(10) Commitments, guarantees and contingencies
Other financial commitments
The hire purchase liabilities are secured by the assets purchased under these contracts
31 March 202431 March 2023
££
Within One year 7,515 7,515
Between one and five years34,748 42,263
Later than five years0 0
Total 42,263 49,778

(11) Fixed assets
Tangible

£
Cost
As at 01 April 202388,095
Additions2,229
As at 31 March 202490,324
Depreciation/Amortisation
As at 01 April 202339,815
For the year12,386
As at 31 March 202452,201
Net book value
As at 31 March 202438,123
As at 31 March 202348,280