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Registered Number: SC411894
Scotland

 

 

 

BARRIE BOOKKEEPING & PAYROLL SOLUTIONS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Ross Barrie
Lisa Ceglarek
Registered Number SC411894
Registered Office Suite 1, Airlie House
Pentland Park
GLENROTHES
Fife
KY6 2AG
1
  2024   2023
    £ £   £ £
Called up share capital not paid   (100)     (100)
Fixed assets   42,619      74,276 
Current assets 407,448      316,975   
Prepayments and accrued income (22,261)     (11,602)  
Creditors: amount falling due within one year (317,852)     (258,687)  
Net current assets   67,335      46,686 
Total assets less current liabilities   109,854      120,862 
Creditors: amount falling due after more than one year   (2)     (1)
Net assets   109,852      120,861 
 

         
Capital and reserves   109,852      120,861 
 
NOTES TO THE ACCOUNTS

General Information
BARRIE BOOKKEEPING & PAYROLL SOLUTIONS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC411894, registration address Suite 1, Airlie House, Pentland Park, GLENROTHES, Fife, KY6 2AG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25 Reducing Balance
Motor Vehicles 25 Reducing Balance
Fixtures and Fittings 25 Reducing Balance
Computer Equipment 25 Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
2.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023 75,927    62,403    21,188    3,208    162,726 
Additions 3,278      612      3,890 
Disposals        
At 31 March 2024 79,205    62,403    21,800    3,208    166,616 
Depreciation
At 01 April 2023 38,673    16,020    19,954    1,229    75,876 
Charge for year 16,487    11,804    2,764    548    31,603 
On disposals        
At 31 March 2024 55,160    27,824    22,718    1,777    107,479 
Net book values
Closing balance as at 31 March 2024 24,045    34,579    (918)   1,431    59,137 
Opening balance as at 01 April 2023 37,254    46,383    1,234    1,979    86,850 


3.

Average number of employees

Average number of employees during the year was 20 (2023 : 13).


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.

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.

The directors acknowledge their responsibilities 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 micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 24 July 2024 and were signed on its behalf by:


--------------------------------
Ross Barrie
Director
2