Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30false2022-11-11falseNo description of principal activity1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14479625 2022-11-10 14479625 2022-11-11 2023-11-30 14479625 2021-11-11 2022-11-10 14479625 2023-11-30 14479625 c:Director1 2022-11-11 2023-11-30 14479625 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 14479625 d:ShareCapital 2023-11-30 14479625 d:RetainedEarningsAccumulatedLosses 2023-11-30 14479625 c:Micro-entities 2022-11-11 2023-11-30 14479625 c:AuditExempt-NoAccountantsReport 2022-11-11 2023-11-30 14479625 c:FullAccounts 2022-11-11 2023-11-30 14479625 c:PrivateLimitedCompanyLtd 2022-11-11 2023-11-30 14479625 e:PoundSterling 2022-11-11 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 14479625









BARNEND LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD FROM 11 NOVEMBER 2022 TO 30 NOVEMBER 2023

 
BARNEND LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 4


 
BARNEND LIMITED
REGISTERED NUMBER: 14479625

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
Note
£

Fixed assets
  

Investments
  
7,859,571

  
7,859,571

Current assets
  

Current asset investments
  
175,000

Cash at bank and in hand
  
741

  
175,741

Creditors: amounts falling due within one year
  
(8,530,387)

Net current (liabilities)/assets
  
 
 
(8,354,646)

Total assets less current liabilities
  
(495,075)

  

Net (liabilities)/assets
  
(495,075)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(495,175)

  
(495,075)



The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

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

Page 1

 
BARNEND LIMITED
REGISTERED NUMBER: 14479625
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 November 2024.




................................................
Andrew Jonathan Bentley
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BARNEND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.


General Information

Barnend Limited is a limited company incorporated in the United Kingdom. The registered office is Berrydown Farm, Farley Chamberlayne, Nr Romsey, Hants, SO51 0QN.
The principal activity of the company during the period under review was the provision of management consultancy services and investment activities.


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 Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the company continues to adopt the going concern basis in preparing its financial statements.

 
2.3

Revenue recognition

The company derives its turnover from management consultancy services and investment activities when generated.

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
BARNEND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

  
2.4

Investments

Fixed asset investments and current asset investments are stated at cost in the financial statements. The company reviews the carrying value of these investments at the end of each financial period to assess for any indication of impairment. If there is evidence that an investment’s carrying amount may not be recoverable, an impairment loss is recognised to reflect the asset at its recoverable amount. Any impairment loss is charged to the profit and loss account.


3.


Employees




The average monthly number of employees, including the director, during the period was as follows:


        2023
            No.






Director
1

 
Page 4