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J BARTHRAM & SON LIMITED

Registered Number
07571592
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

J BARTHRAM & SON LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

BARTHRAM, Allan
BARTHRAM, Kathryn Joy
BARTHRAM, Owen

Registered Address

22 Brompton Road
Northallerton
DL6 1EA

Registered Number

07571592 (England and Wales)
J BARTHRAM & SON LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,473,5271,217,878
1,473,5271,217,878
Current assets
Stocks432,32244,166
Debtors563,80772,057
Cash at bank and on hand41,416102,354
137,545218,577
Creditors amounts falling due within one year6(677,673)(395,041)
Net current assets (liabilities)(540,128)(176,464)
Total assets less current liabilities933,3991,041,414
Creditors amounts falling due after one year7(81,563)(178,231)
Provisions for liabilities10(80,300)(61,700)
Net assets771,536801,483
Capital and reserves
Called up share capital150150
Profit and loss account771,386801,333
Shareholders' funds771,536801,483
The financial statements were approved and authorised for issue by the Board of Directors on 14 March 2025, and are signed on its behalf by:
BARTHRAM, Owen
Director
Registered Company No. 07571592
J BARTHRAM & SON LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery25-
Fixtures and fittings20-
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year1716
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 July 231,184,43148,108365,22715,35516,4271,629,548
Additions301,894---5,434307,328
Disposals-(8,011)--(7,102)(15,113)
At 30 June 241,486,32540,097365,22715,35514,7591,921,763
Depreciation and impairment
At 01 July 2369,99520,022312,1712569,226411,670
Charge for year24,1926,75413,2643,0203,37950,609
On disposals-(6,941)--(7,102)(14,043)
At 30 June 2494,18719,835325,4353,2765,503448,236
Net book value
At 30 June 241,392,13820,26239,79212,0799,2561,473,527
At 30 June 231,114,43628,08653,05615,0997,2011,217,878
4.Stocks

2024

2023

££
Raw materials and consumables15,00010,000
Work in progress17,32234,166
Total32,32244,166
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables53,54962,910
Prepayments and accrued income10,2589,147
Total63,80772,057
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables31,85798,355
Bank borrowings and overdrafts111,06522,308
Taxation and social security2,995-
Other creditors500,017247,910
Accrued liabilities and deferred income31,73926,468
Total677,673395,041
Bank loans are secured with fixed and floating charges covering all the property or undertaking of the company.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts81,563178,231
Total81,563178,231
Bank loans are secured with fixed and floating charges covering all the property or undertaking of the company.
8.Creditors: amounts due after 5 years
Bank loans repayable after more than five years amount to £7,159, (2023 - £88,997). Bank loans are secured with fixed and floating charges covering all the property or undertaking of the company.
9.Obligations under finance leases
At 30 June 2024 the company had future minimum lease payments under non-cancellable operating leases of £13,225 (2023 - £24,476).
10.Provisions for liabilities
The provision for deferred tax is made up of £80,300 in respect of accelerated capital allowances.

2024

2023

££
Net deferred tax liability (asset)80,30061,700
Total80,30061,700
11.Related party transactions
During the year the directors had a loan account with the company. At the balance sheet date the company owed the directors £499,792 (2023 - £247,702). This loan is unsecured, interest free and re-payable upon demand.