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REGISTERED NUMBER: 06799409 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Barden FM Limited

Barden FM Limited (Registered number: 06799409)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Barden FM Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: S M Barden





REGISTERED OFFICE: Concorde House
Langrish
Petersfield
Hampshire
GU32 1RL





REGISTERED NUMBER: 06799409 (England and Wales)





ACCOUNTANTS: Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ

Barden FM Limited (Registered number: 06799409)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 679,855 550,392
679,855 550,392

CURRENT ASSETS
Stocks 99,500 59,000
Debtors 6 2,089,279 1,426,288
Cash at bank and in hand 249,209 587,482
2,437,988 2,072,770
CREDITORS
Amounts falling due within one year 7 1,724,729 1,548,791
NET CURRENT ASSETS 713,259 523,979
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,393,114

1,074,371

PROVISIONS FOR LIABILITIES 140,157 82,291
NET ASSETS 1,252,957 992,080

CAPITAL AND RESERVES
Called up share capital 10 500 500
Retained earnings 1,252,457 991,580
SHAREHOLDERS' FUNDS 1,252,957 992,080

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Barden FM Limited (Registered number: 06799409)

Balance Sheet - continued
31 May 2024


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 26 September 2024 and were signed by:





S M Barden - Director


Barden FM Limited (Registered number: 06799409)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Barden FM 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 (£).


Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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.

Significant judgements and estimates
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenue and expenses during the reporting period. These estimates and assumptions are based on managements best knowledge of the amount, event or actions. Actual results may differ from those amounts.

Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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 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.

Barden FM Limited (Registered number: 06799409)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

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 91 (2023 - 75 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 June 2023
and 31 May 2024 29,400
AMORTISATION
At 1 June 2023
and 31 May 2024 29,400
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

Barden FM Limited (Registered number: 06799409)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 30,931 9,796 683,093 95,505 819,325
Additions 2,930 27,850 257,208 53,093 341,081
Disposals - - (9,638 ) - (9,638 )
At 31 May 2024 33,861 37,646 930,663 148,598 1,150,768
DEPRECIATION
At 1 June 2023 2,146 2,886 192,335 71,566 268,933
Charge for year 7,574 7,067 170,119 23,808 208,568
Eliminated on disposal - - (6,588 ) - (6,588 )
At 31 May 2024 9,720 9,953 355,866 95,374 470,913
NET BOOK VALUE
At 31 May 2024 24,141 27,693 574,797 53,224 679,855
At 31 May 2023 28,785 6,910 490,758 23,939 550,392

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 1,602,805 959,071
Amounts owed by group undertakings 19,506 109,202
Other debtors 466,968 358,015
2,089,279 1,426,288

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 305,177 250,402
Amounts owed to group undertakings 528,860 492,720
Taxation and social security 332,183 380,290
Other creditors 558,509 425,379
1,724,729 1,548,791

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.5.24 31.5.23
£    £   
Within one year 78,014 54,147
Between one and five years 404,751 206,030
In more than five years - 30,064
482,765 290,241

Barden FM Limited (Registered number: 06799409)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

31.5.24 31.5.23
£    £   
Invoice discounting 477,357 315,759

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
499 Ordinary £1 499 499
1 Ordinary £1 1 1
500 500

Barden FM Limited

Report of the Accountants to the Director of
Barden FM Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ


Date: .............................................