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REGISTERED NUMBER: 04530357 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

S BARNARD LIMITED

S BARNARD LIMITED (REGISTERED NUMBER: 04530357)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


S BARNARD LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTORS: S Barnard
J Barnard
J Barnard
Mrs A H Barnard





SECRETARY: Mrs A H Barnard





REGISTERED OFFICE: Woodside Cottage
Evenlode
Moreton-in-Marsh
GL56 0NL





REGISTERED NUMBER: 04530357 (England and Wales)





ACCOUNTANTS: Bernard Rogers & Co
Payton House
Guild Street
Stratford-upon-Avon
Warwickshire
CV37 6RP

S BARNARD LIMITED (REGISTERED NUMBER: 04530357)

STATEMENT OF FINANCIAL POSITION
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 26,948 19,057
26,948 19,057

CURRENT ASSETS
Stocks 2,840 790
Debtors 6 4,025 72
Prepayments and accrued income 1,437 1,250
Cash at bank 9,190 30,429
17,492 32,541
CREDITORS
Amounts falling due within one year 7 10,804 9,817
NET CURRENT ASSETS 6,688 22,724
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,636

41,781

PROVISIONS FOR LIABILITIES 8 3,312 3,621
NET ASSETS 30,324 38,160

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 30,224 38,060
30,324 38,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

S BARNARD LIMITED (REGISTERED NUMBER: 04530357)

STATEMENT OF FINANCIAL POSITION - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2025 and were signed on its behalf by:





S Barnard - Director


S BARNARD LIMITED (REGISTERED NUMBER: 04530357)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

S Barnard 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty 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.
Plant and machinery - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.


S BARNARD LIMITED (REGISTERED NUMBER: 04530357)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
During the year, the company paid pension contributions into a personal pension scheme on behalf of S Barnard.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 25,000
AMORTISATION
At 1 October 2023
and 30 September 2024 25,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

S BARNARD LIMITED (REGISTERED NUMBER: 04530357)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 498 32,999 990 34,487
Additions 1,025 34,228 - 35,253
Disposals - (32,999 ) - (32,999 )
At 30 September 2024 1,523 34,228 990 36,741
DEPRECIATION
At 1 October 2023 400 14,437 593 15,430
Charge for year 112 8,557 131 8,800
Eliminated on disposal - (14,437 ) - (14,437 )
At 30 September 2024 512 8,557 724 9,793
NET BOOK VALUE
At 30 September 2024 1,011 25,671 266 26,948
At 30 September 2023 98 18,562 397 19,057

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,702 72
Other debtors 323 -
4,025 72

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,408 2,558
Taxation and social security 4,236 5,249
Other creditors 2,160 2,010
10,804 9,817

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 3,312 3,621

S BARNARD LIMITED (REGISTERED NUMBER: 04530357)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024


8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2023 3,621
Provided during year (309 )
Balance at 30 September 2024 3,312

9. RELATED PARTY DISCLOSURES

At the end of the year the company owed Mr S Barnard £340 (2023 - £591).

10. ULTIMATE CONTROLLING PARTY

The company is controlled by Mr S Barnard by virtue of his ownership of 100% (including family interests) of the issued share capital.