Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truetrue2023-02-01holding company2false2false 13126441 2023-02-01 2024-01-31 13126441 2022-02-01 2023-01-31 13126441 2024-01-31 13126441 2023-01-31 13126441 c:Director1 2023-02-01 2024-01-31 13126441 d:CurrentFinancialInstruments 2024-01-31 13126441 d:CurrentFinancialInstruments 2023-01-31 13126441 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 13126441 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 13126441 d:ShareCapital 2024-01-31 13126441 d:ShareCapital 2023-01-31 13126441 d:RetainedEarningsAccumulatedLosses 2024-01-31 13126441 d:RetainedEarningsAccumulatedLosses 2023-01-31 13126441 c:OrdinaryShareClass1 2023-02-01 2024-01-31 13126441 c:OrdinaryShareClass1 2024-01-31 13126441 c:OrdinaryShareClass1 2023-01-31 13126441 c:FRS102 2023-02-01 2024-01-31 13126441 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 13126441 c:FullAccounts 2023-02-01 2024-01-31 13126441 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13126441 2 2023-02-01 2024-01-31 13126441 6 2023-02-01 2024-01-31 13126441 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13126441









BARNEY HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
BARNEY HOLDINGS LIMITED
REGISTERED NUMBER: 13126441

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
73
73

Current assets
  

Debtors: amounts falling due within one year
 5 
47,286
-

Cash at bank and in hand
  
36,478
59,183

  
83,764
59,183

Creditors: amounts falling due within one year
 6 
(73,491)
(27,720)

Net current assets
  
 
 
10,273
 
 
31,463

Total assets less current liabilities
  
10,346
31,536

  

Net assets
  
10,346
31,536


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
10,246
31,436

  
10,346
31,536


Page 1

 
BARNEY HOLDINGS LIMITED
REGISTERED NUMBER: 13126441

BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






................................................
Mr A Barney
Director

Date: 31 October 2024

Page 2

 
BARNEY HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Barney Holdings Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, England, CB4 0WZ. 
The principle activity continues to be that of a holding company.
The Company is the parent company in a group.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentational currency is pounds sterling.
The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have considered the going concern basis in preparing these financial statements. They have concluded that the going concern basis is appropriate because sufficient funds will be generated from continued support of its subsidiary undertaking for a period of at least twelve months from the date of the approval of these financial statements to enable the company to meet its liabilities as they arise. 
The financial statements do not include any adjustments that would be result from the withdrawal of this support.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 3

 
BARNEY HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. 

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
BARNEY HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2023
73



At 31 January 2024
73





5.


Debtors

2024
2023
£
£


Other debtors
47,286
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
57,058
17,499

Corporation tax
11,932
-

Other creditors
-
7,621

Accruals and deferred income
4,501
2,600

73,491
27,720


Page 5

 
BARNEY HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions

During the year the Company operated a loan with its subsidiary company. The balance at the year end was £57,058 (2023 - £17,499). This balance is shown within creditors. The Loan is  unsecured, interest free and repayable on demand.
During the year the Company operated a loan with the director. The balance at the year end  owed to the company was £35,354 (2023 - £7,621 owed from the company). This balance is shown within other  debtors/creditors. The loan is unsecured, and repayable on demand.


9.


Controlling party

The Ultimate Controlling Party is Mr A Barney by virtue of his 100% control of the Company.


Page 6