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Logo On Report
Registered Number: 13798275
England and Wales

 

 

 

BARLOW BUILDING LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 12,965    17,325 
Investments 4 100   
13,065    17,325 
Current assets      
Debtors 4,574    9,240 
Cash at bank and in hand 716    9,639 
5,290    18,879 
Creditors: amount falling due within one year (6,648)   (5,912)
Net current assets (1,358)   12,967 
 
Total assets less current liabilities 11,707    30,292 
Creditors: amount falling due after more than one year (8,956)   (13,335)
Provisions for liabilities (2,463)   (3,292)
Net assets 288    13,665 
 

Capital and reserves
     
Called up share capital 5 12    12 
Profit and loss account 276    13,653 
Shareholders' funds 288    13,665 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 February 2025 and were signed by:


-------------------------------
Stephen John Barlow
Director
1
General Information
Barlow Building Limited is a private company, limited by shares, registered in England and Wales, registration number 13798275, registration address Bank House 6-8 Church Street, Adlington, Chorley, Lancashire, PR7 4EX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33.33% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 January 2024 634    17,519    210    18,363 
Additions      
Disposals      
At 31 December 2024 634    17,519    210    18,363 
Depreciation
At 01 January 2024 154    744    140    1,038 
Charge for year 96    4,194    70    4,360 
On disposals      
At 31 December 2024 250    4,938    210    5,398 
Net book values
Closing balance as at 31 December 2024 384    12,581      12,965 
Opening balance as at 01 January 2024 480    16,775    70    17,325 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 January 2024  
Additions 100    100 
Transfer to/from tangible fixed assets  
Disposals  
At 31 December 2024 100    100 

5.

Share Capital

Authorised
12 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
12 Class A shares of £1.00 each 12    12 
12    12 

2