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REGISTERED NUMBER: 02663834 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Julian Barran Limited

Julian Barran Limited (Registered number: 02663834)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Julian Barran Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: J M L Barran





REGISTERED OFFICE: Oak Apple House
North Street
Milborne Port
Sherborne
Dorset
DT9 5EW





BUSINESS ADDRESS: 21 Bathwick Hill
Bath
BA2 6EW





REGISTERED NUMBER: 02663834 (England and Wales)





ACCOUNTANTS: Silbury Accountants Limited
Chartered Accountants
Oak Apple House
North Street
Milborne Port
Sherborne
DT9 5EW

Julian Barran Limited (Registered number: 02663834)

Statement of Financial Position
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 445 826

CURRENT ASSETS
Inventories 72,182 119,802
Debtors 5 307,053 156,274
Cash at bank 303,660 281,182
682,895 557,258
CREDITORS
Amounts falling due within one year 6 317,770 329,657
NET CURRENT ASSETS 365,125 227,601
TOTAL ASSETS LESS CURRENT
LIABILITIES

365,570

228,427

CAPITAL AND RESERVES
Called up share capital 7 5,000 5,000
Retained earnings 360,570 223,427
SHAREHOLDERS' FUNDS 365,570 228,427

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 7 March 2025 and were signed by:





J M L Barran - Director


Julian Barran Limited (Registered number: 02663834)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Julian Barran 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Office equipment - 25% on cost

Stocks
Inventories 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 statement of financial position date.

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
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 1 (2023 - 1 ) .

Julian Barran Limited (Registered number: 02663834)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 December 2023
and 30 November 2024 2,850 2,707 5,557
DEPRECIATION
At 1 December 2023 2,850 1,881 4,731
Charge for year - 381 381
At 30 November 2024 2,850 2,262 5,112
NET BOOK VALUE
At 30 November 2024 - 445 445
At 30 November 2023 - 826 826

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 150,427 136,203
Other debtors 156,626 20,071
307,053 156,274

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 242,899 239,508
Taxation and social security 70,738 85,467
Other creditors 4,133 4,682
317,770 329,657

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
4,000 Ordinary A £1 4,000 4,000
1,000 Ordinary B £1 1,000 1,000
5,000 5,000

Julian Barran Limited (Registered number: 02663834)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

30.11.24 30.11.23
£    £   
J M L Barran
Balance outstanding at start of year 16,243 8,083
Amounts advanced 194,483 153,519
Amounts repaid (55,955 ) (145,359 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 154,771 16,243

Interest of £1,598 has been charged on the directors' loan using rates of 2.25%.

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £20,000 (2023 - £100,000) were paid to the director .

10. POST BALANCE SHEET EVENTS

Dividends were declared on 16 January 2025 for £50,000 and 7 March 2025 for £20,000. A further dividend is proposed 6 April 2025 for £90,000.