IRIS Accounts Production v24.1.9.2 04841908 director 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh048419082022-12-31048419082023-12-31048419082023-01-012023-12-31048419082021-12-31048419082022-01-012022-12-31048419082022-12-3104841908ns15:EnglandWales2023-01-012023-12-3104841908ns14:PoundSterling2023-01-012023-12-3104841908ns10:Director12023-01-012023-12-3104841908ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3104841908ns10:SmallEntities2023-01-012023-12-3104841908ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3104841908ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3104841908ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3104841908ns10:FullAccounts2023-01-012023-12-3104841908ns10:CompanySecretary12023-01-012023-12-3104841908ns10:RegisteredOffice2023-01-012023-12-3104841908ns5:CurrentFinancialInstruments2023-12-3104841908ns5:CurrentFinancialInstruments2022-12-3104841908ns5:ShareCapital2023-12-3104841908ns5:ShareCapital2022-12-3104841908ns5:RetainedEarningsAccumulatedLosses2023-12-3104841908ns5:RetainedEarningsAccumulatedLosses2022-12-3104841908ns5:FurnitureFittings2023-01-012023-12-3104841908ns5:MotorVehicles2023-01-012023-12-3104841908ns5:ComputerEquipment2023-01-012023-12-3104841908ns5:FurnitureFittings2022-12-3104841908ns5:MotorVehicles2022-12-3104841908ns5:ComputerEquipment2022-12-3104841908ns5:FurnitureFittings2023-12-3104841908ns5:MotorVehicles2023-12-3104841908ns5:ComputerEquipment2023-12-3104841908ns5:FurnitureFittings2022-12-3104841908ns5:MotorVehicles2022-12-3104841908ns5:ComputerEquipment2022-12-3104841908ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3104841908ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31048419081ns10:Director12022-12-31048419081ns10:Director12021-12-31048419081ns10:Director12023-01-012023-12-31048419081ns10:Director12022-01-012022-12-31048419081ns10:Director12023-12-31048419081ns10:Director12022-12-31
REGISTERED NUMBER: 04841908 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 December 2023

for

BARIAN TECHNOLOGY LIMITED

BARIAN TECHNOLOGY LIMITED (REGISTERED NUMBER: 04841908)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BARIAN TECHNOLOGY LIMITED

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: S Dipple





SECRETARY: I Rose





REGISTERED OFFICE: Unit 1
St Georges Works
Delamare Road
Cheshunt
EN8 9AP





REGISTERED NUMBER: 04841908 (England and Wales)





ACCOUNTANTS: Marchant Lewis Limited
105a Caversham Avenue
London
N13 4LL

BARIAN TECHNOLOGY LIMITED (REGISTERED NUMBER: 04841908)

Balance Sheet
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,391 26,949

CURRENT ASSETS
Stocks 7,400 7,400
Debtors 5 150,780 232,732
Cash at bank 7,327 8,821
165,507 248,953
CREDITORS
Amounts falling due within one year 6 159,650 175,227
NET CURRENT ASSETS 5,857 73,726
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,248

100,675

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 64,246 100,673
SHAREHOLDERS' FUNDS 64,248 100,675

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

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

The director acknowledges her 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2024 and were signed by:





S Dipple - Director


BARIAN TECHNOLOGY LIMITED (REGISTERED NUMBER: 04841908)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Barian Technology Limited is a private company, limited by shares , registered in England and Wales. 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.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

BARIAN TECHNOLOGY LIMITED (REGISTERED NUMBER: 04841908)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2023 7,135 51,460 6,581 65,176
Additions - 50,795 - 50,795
At 31 December 2023 7,135 102,255 6,581 115,971
DEPRECIATION
At 1 January 2023 6,302 25,344 6,581 38,227
Charge for year 125 19,228 - 19,353
At 31 December 2023 6,427 44,572 6,581 57,580
NET BOOK VALUE
At 31 December 2023 708 57,683 - 58,391
At 31 December 2022 833 26,116 - 26,949

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 60,480 89,037
Other debtors 88,882 141,738
Prepayments 1,418 1,957
150,780 232,732



6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 16,605 21,448
Hire purchase contracts 24,874 20,822
Trade creditors 19,517 20,192
Tax 40,291 47,229
Social security and other taxes 58,363 60,522
Accrued expenses - 5,014
159,650 175,227

BARIAN TECHNOLOGY LIMITED (REGISTERED NUMBER: 04841908)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
S Dipple
Balance outstanding at start of year 132,688 122,429
Amounts advanced - 10,259
Amounts repaid (52,606 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 80,082 132,688

The sum of £80,082 is included in other debtors ( 2022 - £132,688)..