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REGISTERED NUMBER: 13257132 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BARHIL 2021 LIMITED

BARHIL 2021 LIMITED (REGISTERED NUMBER: 13257132)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARHIL 2021 LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: B S Hilton





REGISTERED OFFICE: Windsor House 2nd Floor
40/41 Great Castle Street
London
W1W 8LU





REGISTERED NUMBER: 13257132 (England and Wales)





ACCOUNTANTS: Jamieson Stone LLP
Windsor House
40/41 Great Castle Street
London
W1W 8LU

BARHIL 2021 LIMITED (REGISTERED NUMBER: 13257132)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 17,079 24,399
Tangible assets 5 204,426 265,140
221,505 289,539

CURRENT ASSETS
Stocks 6 38,541 42,060
Debtors 7 865,881 832,628
Cash at bank and in hand 8,564 9,251
912,986 883,939
CREDITORS
Amounts falling due within one year 8 (856,079 ) (915,124 )
NET CURRENT ASSETS/(LIABILITIES) 56,907 (31,185 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

278,412

258,354

CAPITAL AND RESERVES
Called up share capital 39,973 39,973
Share premium 342,027 342,027
Retained earnings (103,588 ) (123,646 )
278,412 258,354

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

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

BARHIL 2021 LIMITED (REGISTERED NUMBER: 13257132)

BALANCE SHEET - continued
31 MARCH 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 3 January 2025 and were signed by:





B S Hilton - Director


BARHIL 2021 LIMITED (REGISTERED NUMBER: 13257132)

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

1. STATUTORY INFORMATION

Barhil 2021 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.

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 the total amount receivable by the company excluding value added tax, in the ordinary course of its business for goods supplied and services provided.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to premises - 10% on cost
Kitchen equipment & plant - 25% on cost
Fixtures & equipment - 25% on cost
Motor vehicles - 25% 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.

BARHIL 2021 LIMITED (REGISTERED NUMBER: 13257132)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 38 (2023 - 35 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 29,167
AMORTISATION
At 1 April 2023 4,768
Charge for year 7,320
At 31 March 2024 12,088
NET BOOK VALUE
At 31 March 2024 17,079
At 31 March 2023 24,399

5. TANGIBLE FIXED ASSETS
Improvements Kitchen
to equipment Fixtures Motor
premises & plant & equipment vehicles Totals
£    £    £    £    £   
COST
At 1 April 2023 117,057 128,368 120,905 7,000 373,330
Additions - 14,836 9,976 - 24,812
At 31 March 2024 117,057 143,204 130,881 7,000 398,142
DEPRECIATION
At 1 April 2023 30,563 37,673 38,056 1,898 108,190
Charge for year 18,864 33,680 31,230 1,752 85,526
At 31 March 2024 49,427 71,353 69,286 3,650 193,716
NET BOOK VALUE
At 31 March 2024 67,630 71,851 61,595 3,350 204,426
At 31 March 2023 86,494 90,695 82,849 5,102 265,140

BARHIL 2021 LIMITED (REGISTERED NUMBER: 13257132)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. STOCKS
2024 2023
£    £   
Goods for resale 37,076 40,922
Raw materials 1,465 1,138
38,541 42,060

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,243 6,276
Amounts owed by group undertakings 50,546 -
Other debtors 67,360 68,716
Director's current account 57 220
Prepayments and accrued income 723,675 757,416
865,881 832,628

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 235,816 272,880
Amounts owed to group undertakings - 283,568
Social security and other taxes 198,399 98,803
Other creditors 59,799 8,205
Accruals and deferred income 362,065 251,668
856,079 915,124