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Registered number: 10323813
Bark2School Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 10323813
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,000 3,000
Tangible Assets 5 5,321 6,258
7,321 9,258
CURRENT ASSETS
Stocks 10,571 9,868
Debtors 870 2,151
Cash at bank and in hand 13,979 11,198
25,420 23,217
Creditors: Amounts Falling Due Within One Year (15,657 ) (11,373 )
NET CURRENT ASSETS (LIABILITIES) 9,763 11,844
TOTAL ASSETS LESS CURRENT LIABILITIES 17,084 21,102
Creditors: Amounts Falling Due After More Than One Year (15,940 ) (18,753 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,011 ) (1,189 )
NET ASSETS 133 1,160
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 33 1,060
SHAREHOLDERS' FUNDS 133 1,160
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Danny Fuller
Director
21/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Bark2School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10323813 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
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2.7. 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.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2023: NIL)
- -
4. Intangible Assets
Total
£
Cost
As at 1 September 2023 10,000
As at 31 August 2024 10,000
Amortisation
As at 1 September 2023 7,000
Provided during the period 1,000
As at 31 August 2024 8,000
Net Book Value
As at 31 August 2024 2,000
As at 1 September 2023 3,000
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5. Tangible Assets
Total
£
Cost
As at 1 September 2023 12,733
Additions 836
As at 31 August 2024 13,569
Depreciation
As at 1 September 2023 6,475
Provided during the period 1,773
As at 31 August 2024 8,248
Net Book Value
As at 31 August 2024 5,321
As at 1 September 2023 6,258
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
2024 2023
£ £
Not later than one year 10,981 12,035
Later than one year and not later than five years 1,250 -
12,231 12,035
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