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REGISTERED NUMBER: SC685647 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Barjarg Trees Ltd

Barjarg Trees Ltd (Registered number: SC685647)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Barjarg Trees Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTOR: J A Kaye





REGISTERED OFFICE: Kennels Cottage Barjarg
Auldgirth
Dumfries
Dumfries & Galloway
DG2 0TN





REGISTERED NUMBER: SC685647 (Scotland)





ACCOUNTANTS: Thornton Springer LLP
Chartered Accountants
67 Westow Street
London
SE19 3RW

Barjarg Trees Ltd (Registered number: SC685647)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £   
FIXED ASSETS
Tangible assets 5 44,914 57,721

CURRENT ASSETS
Stocks 6 10,627 9,883
Cash at bank and in hand 73 83
10,700 9,966
CREDITORS
Amounts falling due within one year 7 (73,176 ) (64,596 )
NET CURRENT LIABILITIES (62,476 ) (54,630 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(17,562

)

3,091

CREDITORS
Amounts falling due after more than one
year

8

(16,854

)

(23,848

)
NET LIABILITIES (34,416 ) (20,757 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (34,417 ) (20,758 )
(34,416 ) (20,757 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

Barjarg Trees Ltd (Registered number: SC685647)

Balance Sheet - continued
31 January 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 23 October 2024 and were signed by:





J A Kaye - Director


Barjarg Trees Ltd (Registered number: SC685647)

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

1. STATUTORY INFORMATION

Barjarg Trees Ltd is a private company, limited by shares , registered in Scotland. 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance, 20% on cost and 15% on cost

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Barjarg Trees Ltd (Registered number: SC685647)

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

3. ACCOUNTING POLICIES - continued

Going concern note
The company made a loss during the year and current liabilities exceeded current assets by £34,416.
However, the director has undertaken to continue to support the company financially until it is able to fund its own operations from realised profits. On this basis the director considers it appropriate to prepare these accounts on a going concern basis.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 February 2023
and 31 January 2024 38,499 25,982 6,450 70,931
DEPRECIATION
At 1 February 2023 7,700 3,897 1,613 13,210
Charge for year 7,700 3,898 1,209 12,807
At 31 January 2024 15,400 7,795 2,822 26,017
NET BOOK VALUE
At 31 January 2024 23,099 18,187 3,628 44,914
At 31 January 2023 30,799 22,085 4,837 57,721

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 February 2023
and 31 January 2024 38,499
DEPRECIATION
At 1 February 2023
and 31 January 2024 7,700
NET BOOK VALUE
At 31 January 2024 30,799
At 31 January 2023 30,799

6. STOCKS
31.1.24 31.1.23
£    £   
Stocks 10,627 9,883

Barjarg Trees Ltd (Registered number: SC685647)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other creditors 73,176 64,596

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 16,854 23,848