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REGISTERED NUMBER: 03530932 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Barber & Clarke Limited

Barber & Clarke Limited (Registered number: 03530932)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Barber & Clarke Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: A Q Clarke
P A Barber





SECRETARY: A Q Clarke





REGISTERED OFFICE: 440 Landseer Road
Ipswich
IP3 9LU





REGISTERED NUMBER: 03530932 (England and Wales)





ACCOUNTANTS: Knights Lowe Chartered Accountants
Eldo House
Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

Barber & Clarke Limited (Registered number: 03530932)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 47,073 53,416

CURRENT ASSETS
Stocks 365 6,821
Debtors 5 59,743 69,941
Cash at bank 20,322 66,960
80,430 143,722
CREDITORS
Amounts falling due within one year 6 70,530 96,716
NET CURRENT ASSETS 9,900 47,006
TOTAL ASSETS LESS CURRENT LIABILITIES 56,973 100,422

RESERVES
Share premium 2 2
Retained earnings 56,971 100,420
56,973 100,422

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 October 2024 and were signed on its behalf by:




P A Barber - Director


Barber & Clarke Limited (Registered number: 03530932)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Barber & Clarke 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Freehold property - not provided
Plant and machinery - 5 years straight line
Office equipment - 5 years straight line
Motor vehicles - 6 years straight line

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Barber & Clarke Limited (Registered number: 03530932)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued

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 9 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 87,765 76,823 164,588
Additions - 3,632 3,632
Disposals - (10,975 ) (10,975 )
At 30 June 2023 87,765 69,480 157,245
DEPRECIATION
At 1 July 2022 44,765 66,407 111,172
Charge for year - 1,744 1,744
Eliminated on disposal - (2,744 ) (2,744 )
At 30 June 2023 44,765 65,407 110,172
NET BOOK VALUE
At 30 June 2023 43,000 4,073 47,073
At 30 June 2022 43,000 10,416 53,416

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 59,091 69,400
Other debtors 652 541
59,743 69,941

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 3,669 8,507
Trade creditors 38,967 46,587
Taxation and social security 16,889 33,017
Other creditors 11,005 8,605
70,530 96,716