IRIS Accounts Production v24.2.0.383 07933646 director 30.9.23 1.10.22 30.9.23 30.9.23 true true false true true false false true false Ordinary 0 Ordinary A 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh079336462022-09-30079336462023-09-30079336462022-10-012023-09-30079336462021-09-30079336462021-10-012022-09-30079336462022-09-3007933646ns15:EnglandWales2022-10-012023-09-3007933646ns14:PoundSterling2022-10-012023-09-3007933646ns10:Director12022-10-012023-09-3007933646ns10:Consolidated2023-09-3007933646ns10:ConsolidatedGroupCompanyAccounts2022-10-012023-09-3007933646ns10:PrivateLimitedCompanyLtd2022-10-012023-09-3007933646ns10:Consolidatedns10:FRS1022022-10-012023-09-3007933646ns10:Consolidatedns10:Audited2022-10-012023-09-3007933646ns10:SmallCompaniesRegimeForAccounts2022-10-012023-09-3007933646ns10:Consolidatedns10:LargeMedium-sizedCompaniesRegimeForDirectorsReport2022-10-012023-09-3007933646ns10:LargeMedium-sizedCompaniesRegimeForAccountsns10:Consolidated2022-10-012023-09-3007933646ns10:FullAccounts2022-10-012023-09-3007933646ns10:OrdinaryShareClass12022-10-012023-09-3007933646ns10:OrdinaryShareClass22022-10-012023-09-30079336462ns10:OrdinaryShareClass22022-10-012023-09-3007933646ns10:Consolidated2022-10-012023-09-3007933646ns10:RegisteredOffice2022-10-012023-09-3007933646ns10:Consolidated2021-10-012022-09-3007933646ns5:CurrentFinancialInstruments2023-09-3007933646ns5:CurrentFinancialInstruments2022-09-3007933646ns5:ShareCapital2023-09-3007933646ns5:ShareCapital2022-09-3007933646ns5:RetainedEarningsAccumulatedLosses2023-09-3007933646ns5:RetainedEarningsAccumulatedLosses2022-09-3007933646ns5:ShareCapital2021-09-3007933646ns5:RetainedEarningsAccumulatedLosses2021-09-3007933646ns5:RetainedEarningsAccumulatedLosses2021-10-012022-09-3007933646ns5:ShareCapital2022-10-012023-09-3007933646ns5:RetainedEarningsAccumulatedLosses2022-10-012023-09-3007933646ns5:LongLeaseholdAssetsns5:LandBuildings2022-10-012023-09-3007933646ns5:LeaseholdImprovements2022-10-012023-09-3007933646ns5:PlantMachinery2022-10-012023-09-3007933646ns5:FurnitureFittings2022-10-012023-09-3007933646ns5:PlantMachinery2022-09-3007933646ns5:FurnitureFittings2022-09-3007933646ns5:PlantMachinery2023-09-3007933646ns5:FurnitureFittings2023-09-3007933646ns5:PlantMachinery2022-09-3007933646ns5:FurnitureFittings2022-09-3007933646ns5:CostValuation2022-09-3007933646ns5:UnlistedNon-exchangeTradedns5:CostValuation2022-09-3007933646ns5:DisposalsRepaymentsInvestments2023-09-3007933646ns5:DisposalsRepaymentsInvestmentsns5:UnlistedNon-exchangeTraded2023-09-3007933646ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3007933646ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsns5:UnlistedNon-exchangeTraded2023-09-3007933646ns5:CostValuation2023-09-3007933646ns5:UnlistedNon-exchangeTradedns5:CostValuation2023-09-3007933646ns5:UnlistedNon-exchangeTraded2023-09-3007933646ns5:UnlistedNon-exchangeTraded2022-09-3007933646ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3007933646ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3007933646ns5:DeferredTaxation2022-09-3007933646ns5:DeferredTaxation2022-10-012023-09-3007933646ns5:DeferredTaxation2023-09-3007933646ns10:OrdinaryShareClass12023-09-3007933646ns10:OrdinaryShareClass22023-09-3007933646ns5:RetainedEarningsAccumulatedLosses2022-09-30
REGISTERED NUMBER: 07933646 (England and Wales)













GROUP STRATEGIC REPORT,

REPORT OF THE DIRECTOR AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

BARNBY C H LIMITED

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)






CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Group Strategic Report 2

Report of the Director 4

Report of the Independent Auditors 6

Consolidated Income Statement 9

Consolidated Other Comprehensive Income 10

Consolidated Balance Sheet 11

Company Balance Sheet 12

Consolidated Statement of Changes in Equity 13

Company Statement of Changes in Equity 14

Consolidated Cash Flow Statement 15

Notes to the Consolidated Cash Flow Statement 16

Notes to the Consolidated Financial Statements 17


BARNBY C H LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: A P Levack





REGISTERED OFFICE: Ye Olde Bell
Great North Road
Barnby Moor
Retford
DN22 8SQ





REGISTERED NUMBER: 07933646 (England and Wales)





AUDITORS: KJA Kilner Johnson Ltd (Statutory Auditors)
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2023

The director presents his strategic report of the company and the group for the year ended 30 September 2023.

The group's principal activities for the period under review were those of operators of residential care homes and hoteliers.

REVIEW OF BUSINESS
We aim to present a balanced and comprehensive review of the development and performance of our business and its position at the period end. Our review is consistent with the size and straightforward nature of our business and is written in the context of the risks and uncertainties we face.

The Group comprises 4 trading companies:
Dukeries Healthcare Ltd, which operates 4 Care Homes
Coaching Inns (North) Ltd, which operates a 4 star hotel, Ye Olde Bell Ltd at Barnby Moor near Retford
Spa at Ye Olde Bell Ltd, a company formed to operate a recently constructed spa facility adjacent to the hotel.
Barnby Properties Ltd, which is a property trading company.

The Results for the Group are presented for the year ended 30 September 2023 with comparatives for the year ended 30 September 2022.

The turnover of the group amounts to £17,165,902 for the year compared to £16,273,061 for the previous year. This represents an increase of 5.5% and relates to the continued growth of the group.

Operating profit for the year amounted to £2,723,195 compared to £2,770,649, a very similar figure.

The profit before taxation for the year amounts to £2,812,368 compared to £1,438,472 for the previous year. This increase has occurred because the 2022 accounts included a reduction in the value of the group's investments of £527,408 and a provision of £806,684 relating to accrued interest on the tax payable by the group following the conclusion of the long running HMRC enquiry. When adjustment has been made to profit in 2022 for these 2 items, the pre-tax profit is very similar in both years.

The tax enquiry concluded during the year but a provision for the tax arising was made in the 2022 accounts which resulted in a loss after tax of £1,965,136 in 2022 compared to a profit after tax of £2,387,921 in the 2023 accounts. All the tax and related interest was paid during the year.

The group's net assets have therefore increased from £10,457,795 at 30 September 2022 to £12,818,220 at 30 September 2023 and the director considers this to be a very satisfactory state of affairs.

The directors regularly consider non financial KPI's such as occupancy levels for the care homes and the hotel and also any external reports from the CQC or other inspectors. They then take any action necessary.considered necessary.


BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2023

PRINCIPAL RISKS AND UNCERTAINTIES
Continuing economic pressure in the UK is a risk for the group which is managed by providing added value services to customers and having fast response times and by maintaining strong relationships with customers.

The group monitors its trading operations very carefully so as to pick up any potential problems at an early stage.

Financial, credit,liquidity and cashflow risk are considered low as the group continues to show strong profitability and cash generation.

Economic

The level of Inflation in the UK reached its highest level for several decades with interest rates similarly higher. A strong cash position has negated the impact of this on the business. The effects are likely to continue into the current year but the company is well placed to manage this.

Operational

The provision of care for the elderly by the group's care homes has many associated risks. The company manages this with a strong focus on health and safety and staff training. Procedures within the business are robust and mitigate the risk involved in operating from multiple sites.

The group continues to invest in training for employees to ensure it has the optimal skills to support all stakeholders.

The group has put in place procedures to should Covid or any similar health issues arise in the future.

EMPLOYEE INVOLVEMENT
Within the grounds of commercial confidentiality, information is disseminated to all levels of staff about matters that affect the group and are of interest to them as employees.

DISABLED EMPLOYEES
The group gives equal opportunity to the employment of disabled persons where applicable.

It is the policy of the group that training, career development and promotion opportunities should be available to all employees.

ON BEHALF OF THE BOARD:





A P Levack - Director


25 September 2024

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 30 SEPTEMBER 2023

The director presents his report with the financial statements of the company and the group for the year ended 30 September 2023.

PRINCIPAL ACTIVITIES
The principal activities of the group in the year under review were those of operators of residential care homes and hoteliers.

DIVIDENDS
An interim dividend of £27,500 per share on the Ordinary A £1 shares was paid on 30 September 2023. The director recommends that no final dividend be paid on these shares.

No interim dividend was paid on the Ordinary £1 shares. The director recommends that no final dividend be paid on these shares.

The total distribution of dividends for the year ended 30 September 2023 will be £ 27,500 .

DIRECTOR
A P Levack was the sole director during the year under review.

His beneficial interest in the issued share capital of the company was as follows:

30.9.23 1.10.22
Ordinary £1 shares 3 3
Ordinary A £1 shares - -

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Group Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 30 SEPTEMBER 2023


AUDITORS
KJA Kilner Johnson Ltd (Statutory Auditors) will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





A P Levack - Director


25 September 2024

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNBY C H LIMITED

Opinion
We have audited the financial statements of Barnby C H Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2023 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the group's and of the parent company affairs as at 30 September 2023 and of the group's profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information
The director is responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Group Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Group Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNBY C H LIMITED


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of director
As explained more fully in the Statement of Director's Responsibilities set out on page four, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

While planning our audit, we have enquired of management and those charged with governance around any actual or potential litigation and claims against the company for non-compliance with specific laws and regulations. The same has been done in respect of any instances of fraud or irregularities. The responses received have been communicated with the engagement team at the planning stage.

We have not been informed of any specific laws or regulatory related issues that could materially impact the financial statements in addition to this, there has been no suspected fraud or irregularities reported to us.

While planning our audit the engagement partner selected appropriately trained staff to be engaged in the audit and the team are allocated based on their competence and capabilities.

The audit work undertaken is a substantive work based audit approach, reviewing to source documentation where appropriate and includes a review and walkthrough of the systems which management have put in place. These tests are directional. Therefore, they are designed in a way to maximise audit effectiveness and the possible identification of any material fraud, irregularities, or instances of systems and procedure breaches. Our testing did not identify any issues that require additional reporting.

These tests and other areas of our audit work are designed to enhance our ability to detect cases of material fraud and certain irregularities. It should be noted that our audit is carried out using a material based approach and therefore does not test every transaction, as such it would not detect all instances of irregularities and specifically fraud which is inherently more difficult to detect.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNBY C H LIMITED


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Raza Effendi MBA FCA (Senior Statutory Auditor)
for and on behalf of KJA Kilner Johnson Ltd (Statutory Auditors)
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

25 September 2024

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

CONSOLIDATED
INCOME STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2023

30.9.23 30.9.22
as restated
Notes £    £   

TURNOVER 17,165,902 16,273,061

Cost of sales 10,045,488 9,462,874
GROSS PROFIT 7,120,414 6,810,187

Administrative expenses 4,679,454 4,377,999
2,440,960 2,432,188

Other operating income 282,235 338,461
OPERATING PROFIT 4 2,723,195 2,770,649

Interest receivable and similar income 40,997 2,095
2,764,192 2,772,744
Gain/loss on revaluation of assets 76,726 (527,408 )
2,840,918 2,245,336

Interest payable and similar expenses 5 28,550 806,864
PROFIT BEFORE TAXATION 2,812,368 1,438,472

Tax on profit 6 424,447 3,403,608
PROFIT/(LOSS) FOR THE FINANCIAL
YEAR

2,387,921

(1,965,136

)
Profit/(loss) attributable to:
Owners of the parent 2,387,921 (1,965,136 )

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

CONSOLIDATED
OTHER COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 SEPTEMBER 2023

30.9.23 30.9.22
as restated
Notes £    £   

PROFIT/(LOSS) FOR THE YEAR 2,387,921 (1,965,136 )


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

2,387,921
Prior year adjustment 84,687
TOTAL COMPREHENSIVE INCOME
SINCE LAST ANNUAL REPORT

(1,880,449

)

Total comprehensive income attributable to:
Owners of the parent 2,387,921 (1,880,449 )

** PLEASE COMPLETE CLIENT SCREEN - OTHER COMPREHENSIVE INCOME. THERE HAS BEEN REVALUATION IN CURRENT YEAR FOR FIXED ASSET INVESTMENTS WHICH SHOULD BE REPORTED ON THIS SCREEN

** PLEASE COMPLETE CLIENT SCREEN - OTHER COMPREHENSIVE INCOME. THERE HAS BEEN REVALUATION IN LAST YEAR FOR FIXED ASSET INVESTMENTS WHICH SHOULD BE REPORTED ON THIS SCREEN

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

CONSOLIDATED BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 2,511,026 2,658,977
Investments 11 2,424,797 6,182,247
4,935,823 8,841,224

CURRENT ASSETS
Stocks 12 948,398 947,654
Debtors 13 6,485,710 2,761,028
Cash at bank and in hand 5,298,454 5,904,673
12,732,562 9,613,355
CREDITORS
Amounts falling due within one year 14 4,673,820 7,770,758
NET CURRENT ASSETS 8,058,742 1,842,597
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,994,565

10,683,821

PROVISIONS FOR LIABILITIES 15 176,345 226,023
NET ASSETS 12,818,220 10,457,798

CAPITAL AND RESERVES
Called up share capital 16 4 3
Retained earnings 17 12,818,216 10,457,795
SHAREHOLDERS' FUNDS 12,818,220 10,457,798

The financial statements were approved by the director and authorised for issue on 25 September 2024 and were signed by:





A P Levack - Director


BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

COMPANY BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 102,482 136,646
Investments 11 1,936,037 5,716,209
2,038,519 5,852,855

CURRENT ASSETS
Debtors 13 6,209,402 2,459,402
Cash at bank and in hand 3,180,898 3,140,223
9,390,300 5,599,625
CREDITORS
Amounts falling due within one year 14 7,186,614 7,376,716
NET CURRENT ASSETS/(LIABILITIES) 2,203,686 (1,777,091 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,242,205

4,075,764

PROVISIONS FOR LIABILITIES 15 54,570 105,562
NET ASSETS 4,187,635 3,970,202

CAPITAL AND RESERVES
Called up share capital 16 4 3
Retained earnings 17 4,187,631 3,970,199
SHAREHOLDERS' FUNDS 4,187,635 3,970,202

Company's profit/(loss) for the financial year 244,932 (365,440 )

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 25 September 2024 and were signed by:





A P Levack - Director


BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2021 3 12,338,244 12,338,247
Prior year adjustment - 84,687 84,687
As restated 3 12,422,931 12,422,934

Changes in equity
Total comprehensive income - (1,965,136 ) (1,965,136 )
Balance at 30 September 2022 3 10,457,795 10,457,798

Changes in equity
Issue of share capital 1 - 1
Dividends - (27,500 ) (27,500 )
Total comprehensive income - 2,387,921 2,387,921
Balance at 30 September 2023 4 12,818,216 12,818,220

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2021 3 4,335,639 4,335,642

Changes in equity
Total comprehensive income - (365,440 ) (365,440 )
Balance at 30 September 2022 3 3,970,199 3,970,202

Changes in equity
Issue of share capital 1 - 1
Dividends - (27,500 ) (27,500 )
Total comprehensive income - 244,932 244,932
Balance at 30 September 2023 4 4,187,631 4,187,635

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2023

30.9.23 30.9.22
as restated
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 (241,731 ) 3,042,793
Interest paid (28,550 ) -
Tax paid (4,282,503 ) (414,899 )
Net cash from operating activities (4,552,784 ) 2,627,894

Cash flows from investing activities
Purchase of tangible fixed assets (61,260 ) (89,590 )
Sale of fixed asset investments 4,000,000 -
Interest received 40,997 2,095
Net cash from investing activities 3,979,737 (87,495 )

Cash flows from financing activities
Amount withdrawn by directors (5,673 ) 5,673
Share issue 1 -
Equity dividends paid (27,500 ) -
Net cash from financing activities (33,172 ) 5,673

(Decrease)/increase in cash and cash equivalents (606,219 ) 2,546,072
Cash and cash equivalents at beginning of
year

2

5,904,673

3,358,601

Cash and cash equivalents at end of year 2 5,298,454 5,904,673

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS
30.9.23 30.9.22
as restated
£    £   
Profit before taxation 2,812,368 1,438,472
Depreciation charges 209,212 231,344
Profit on disposal of fixed assets (165,824 ) -
(Gain)/loss on revaluation of fixed assets (76,726 ) 527,408
Finance costs 28,550 806,864
Finance income (40,997 ) (2,095 )
2,766,583 3,001,993
Increase in stocks (744 ) (1,531 )
(Increase)/decrease in trade and other debtors (3,724,902 ) 110,008
Increase/(decrease) in trade and other creditors 717,332 (67,677 )
Cash generated from operations (241,731 ) 3,042,793

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 September 2023
30.9.23 1.10.22
£    £   
Cash and cash equivalents 5,298,454 5,904,673
Year ended 30 September 2022
30.9.22 1.10.21
as restated
£    £   
Cash and cash equivalents 5,904,673 3,358,601


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.10.22 Cash flow At 30.9.23
£    £    £   
Net cash
Cash at bank and in hand 5,904,673 (606,219 ) 5,298,454
5,904,673 (606,219 ) 5,298,454
Total 5,904,673 (606,219 ) 5,298,454

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Barnby C H 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.
Long leasehold - 2% on cost
Improvements to property - 2% on cost
Plant and machinery - 25% on reducing balance and 20% on reducing balance
Fixtures and fittings - 25% on reducing balance

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 Consolidated 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 group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

3. EMPLOYEES AND DIRECTORS
30.9.23 30.9.22
as restated
£    £   
Wages and salaries 8,836,118 8,192,650
Social security costs 561,182 558,757
Other pension costs 173,371 162,232
9,570,671 8,913,639

The average number of employees during the year was as follows:
30.9.23 30.9.22
as restated

Employees 547 508

30.9.23 30.9.22
as restated
£    £   
Director's remuneration 328,562 312,400

Information regarding the highest paid director is as follows:
30.9.23 30.9.22
as restated
£    £   

4. OPERATING PROFIT

The operating profit is stated after charging/(crediting):

30.9.23 30.9.22
as restated
£    £   
Depreciation - owned assets 209,211 231,345
Profit on disposal of fixed assets (165,824 ) -
Auditors' remuneration 21,735 18,210

5. INTEREST PAYABLE AND SIMILAR EXPENSES
30.9.23 30.9.22
as restated
£    £   
Interest on overdue tax 28,550 806,864

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
30.9.23 30.9.22
as restated
£    £   
Current tax:
UK corporation tax 462,698 551,664
Adjustment re prior year 11,427 2,939,284
Total current tax 474,125 3,490,948

Deferred tax (49,678 ) (87,340 )
Tax on profit 424,447 3,403,608

Reconciliation of total tax charge included in profit and loss
The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

30.9.23 30.9.22
as restated
£    £   
Profit before tax 2,812,368 1,438,472
Profit multiplied by the standard rate of corporation tax in the UK of
22.008 % (2022 - 19 %)

618,946

273,310

Effects of:
Expenses not deductible for tax purposes 354 280,157
Capital allowances in excess of depreciation - (2,229 )
Depreciation in excess of capital allowances 9,337 -
Other adjustments (7,645 ) (62,782 )
Expenses disallowed in previous period now allowed (207,972 ) -
Provision for tax re Remuneration Trust - 2,915,152
Adjustment re previous year 11,427 -
Total tax charge 424,447 3,403,608

During the year, the group reached agreement with HM Revenue & Customs regarding the payments to a Remuneration Trust made by its subsidiary company, Dukeries Healthcare Ltd, which were the subject of a long running enquiry. Provision has been made for the corporation tax now arising together with the accrued interest in the accounts for the year ended 30.9.22 and the liability was settled in full in the year ended 30.9.23.

7. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

8. DIVIDENDS
30.9.23 30.9.22
as restated
£    £   
Ordinary A share of £1
Interim 27,500 -

9. PRIOR YEAR ADJUSTMENT

The prior year adjustment relates to the reserves of Barnby Properties Ltd as at 30 September 2021. This company had not previously been included in the consolidation.

10. TANGIBLE FIXED ASSETS

Group
Improvements Fixtures
Long to Plant and and
leasehold property machinery fittings Totals
£    £    £    £    £   
COST
At 1 October 2022 2,023,020 257,116 2,708,214 4,159,916 9,148,266
Additions - - 1,038 60,222 61,260
At 30 September 2023 2,023,020 257,116 2,709,252 4,220,138 9,209,526
DEPRECIATION
At 1 October 2022 121,380 203,916 2,266,386 3,897,607 6,489,289
Charge for year 40,460 4,755 92,186 71,810 209,211
At 30 September 2023 161,840 208,671 2,358,572 3,969,417 6,698,500
NET BOOK VALUE
At 30 September 2023 1,861,180 48,445 350,680 250,721 2,511,026
At 30 September 2022 1,901,640 53,200 441,828 262,309 2,658,977

Company
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 October 2022
and 30 September 2023 1,525,624 2,133,131 3,658,755
DEPRECIATION
At 1 October 2022 1,451,431 2,070,678 3,522,109
Charge for year 18,550 15,614 34,164
At 30 September 2023 1,469,981 2,086,292 3,556,273
NET BOOK VALUE
At 30 September 2023 55,643 46,839 102,482
At 30 September 2022 74,193 62,453 136,646

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

11. FIXED ASSET INVESTMENTS

Group
Unlisted
investments
£   
COST OR VALUATION
At 1 October 2022 6,182,247
Disposals (3,834,176 )
Revaluations 22,722
Revaluations 54,004
At 30 September 2023 2,424,797
NET BOOK VALUE
At 30 September 2023 2,424,797
At 30 September 2022 6,182,247

The analysis of cost or valuation at 30 September 2023 shown below in respect of unlisted investments of the Company also applies to the Group.
Company
Shares in
group Unlisted
undertakings investments Totals
£    £    £   
COST OR VALUATION
At 1 October 2022 104 5,716,105 5,716,209
Disposals - (3,834,176 ) (3,834,176 )
Revaluations - 54,004 54,004
At 30 September 2023 104 1,935,933 1,936,037
NET BOOK VALUE
At 30 September 2023 104 1,935,933 1,936,037
At 30 September 2022 104 5,716,105 5,716,209

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

11. FIXED ASSET INVESTMENTS - continued

Company

Cost or valuation at 30 September 2023 is represented by:

Shares in
group Unlisted
undertakings investments Totals
£    £    £   
Valuation in 2023 - (331,087 ) (331,087 )
Valuation in 2022 - (489,573 ) (489,573 )
Valuation in 2021 - 304,621 304,621
Valuation in 2020 - (83,948 ) (83,948 )
Valuation in 2019 - 37,643 37,643
Valuation in 2018 - 151,519 151,519
Valuation in 2017 - 448,791 448,791
Valuation in 2016 - (38,615 ) (38,615 )
Valuation in 2015 - 160,350 160,350
Valuation in 2014 - 83,317 83,317
Cost 104 1,692,915 1,693,019
104 1,935,933 1,936,037

If investments had not been revalued they would have been included at the following historical cost:

30.9.23 30.9.22
as restated
£    £   
Cost 1,692,915 5,142,000

Fixed asset investments were valued on an open market basis on 30 September 2023 by the investment managers .


The following companies are wholly owned subsidiaries of the parent company and whose accounts are included in the consolidated accounts:

Dukeries Healthcare Ltd
Coaching Inns (North) Ltd
Spa at Ye Olde Bell Ltd
Barnby Properties Ltd

For the year ended 30 September 2023, Barnby CH Ltd has provided a guarantee to Barnby Properties Ltd under Section 479C of the Companies Act 2006. For the year ended 30 September 2023, Barnby Properties Ltd is entitled to exemption from audit under Section 479A of the Companies Act 2006 relating to subsidiary accounts.

12. STOCKS

Group
30.9.23 30.9.22
as restated
£    £   
Stocks 948,398 947,654

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
30.9.23 30.9.22 30.9.23 30.9.22
as restated as restated
£    £    £    £   
Trade debtors 368,514 673,602 - -
Amounts owed by group undertakings - - 336,582 586,582
Other debtors 5,941,047 1,911,427 5,872,820 1,872,820
Prepayments 176,149 175,999 - -
6,485,710 2,761,028 6,209,402 2,459,402

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
30.9.23 30.9.22 30.9.23 30.9.22
as restated as restated
£    £    £    £   
Trade creditors 278,140 333,326 - -
Amounts owed to group undertakings - - 7,068,839 7,366,070
Tax 489,079 4,297,676 116,610 9,481
Social security and other taxes 120,296 141,445 - -
VAT 155,750 167,347 - -
Other creditors 2,377,895 1,608,369 1,165 1,165
Amounts owed to related party 709,875 715,677 - -
Directors' current accounts - 5,673 - -
Accruals 542,785 501,245 - -
4,673,820 7,770,758 7,186,614 7,376,716

15. PROVISIONS FOR LIABILITIES

Group Company
30.9.23 30.9.22 30.9.23 30.9.22
as restated as restated
£    £    £    £   
Deferred tax 176,345 226,023 54,570 105,562

Group
Deferred
tax
£   
Balance at 1 October 2022 226,023
Provided during year 5,428
Tax on investment revaluation (88,452 )
Increase in corp tax rate 33,346
Balance at 30 September 2023 176,345

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

15. PROVISIONS FOR LIABILITIES - continued

Company
Deferred
tax
£   
Balance at 1 October 2022 105,562
Provided during year (2,667 )
Tax on investment revaluation (48,325 )
Balance at 30 September 2023 54,570

16. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: as restated
£    £   
3 Ordinary £1 3 3
1 Ordinary A £1 1 -
4 3

1 Ordinary A share of £1 was allotted and fully paid for cash at par during the year.

17. RESERVES

Group
Retained
earnings
£   

At 1 October 2022 10,457,795
Profit for the year 2,387,921
Dividends (27,500 )
At 30 September 2023 12,818,216

Company
Retained
earnings
£   

At 1 October 2022 3,970,199
Profit for the year 244,932
Dividends (27,500 )
At 30 September 2023 4,187,631

Reserves for both the company and the group include an amount of £182,264 (2022 - £465,025) in respect of the unrealised surplus on the revaluation of investments (less a provision for corporation tax) which is not distributable.

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

18. RELATED PARTY DISCLOSURES

During the year, the group paid rent of £762,754 (2022: £762,754) to Mr A P Levack, a director. The amount owing at the period end was nil (2022: Nil).

At the year end, the group was owed £2,489,159 by A P L Management Ltd, a company owned by Mr A P Levack. (2022 - the group owed £675,677 to A P L Management Ltd).

Ar the year end the group was owed £1,190,749 (2022 - £1,190,749) by Barclay Care Ltd, a company owned by Mr A P Levack.

At the year end, the company was owed £1,872,820 (2022 - £1,872,820) by Barclay Care Ltd and was also owed £4,000,000 (2022- Nil) by A P L Management Ltd.