IRIS Accounts Production v24.3.2.46 09825899 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh098258992023-06-30098258992024-06-30098258992023-07-012024-06-30098258992022-06-30098258992022-07-012023-06-30098258992023-06-3009825899ns15:EnglandWales2023-07-012024-06-3009825899ns14:PoundSterling2023-07-012024-06-3009825899ns10:Director12023-07-012024-06-3009825899ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3009825899ns10:SmallEntities2023-07-012024-06-3009825899ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3009825899ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3009825899ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3009825899ns10:FullAccounts2023-07-012024-06-3009825899ns10:RegisteredOffice2023-07-012024-06-3009825899ns5:CurrentFinancialInstruments2024-06-3009825899ns5:CurrentFinancialInstruments2023-06-3009825899ns5:ShareCapital2024-06-3009825899ns5:ShareCapital2023-06-3009825899ns5:RetainedEarningsAccumulatedLosses2024-06-3009825899ns5:RetainedEarningsAccumulatedLosses2023-06-3009825899ns5:PlantMachinery2023-07-012024-06-3009825899ns5:LandBuildings2023-06-3009825899ns5:PlantMachinery2023-06-3009825899ns5:LandBuildings2023-07-012024-06-3009825899ns5:LandBuildings2024-06-3009825899ns5:PlantMachinery2024-06-3009825899ns5:LandBuildings2023-06-3009825899ns5:PlantMachinery2023-06-3009825899ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-06-3009825899ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-30
REGISTERED NUMBER: 09825899 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

A C BARSTON LIMITED

A C BARSTON LIMITED (REGISTERED NUMBER: 09825899)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A C BARSTON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Mr R K Perry





REGISTERED OFFICE: 1 Oak Lane Farm
Oak Lane
Barston
Solihull
West Midlands
B92 0JR





REGISTERED NUMBER: 09825899 (England and Wales)





ACCOUNTANTS: Shiner Mitchell Fisher & Co Ltd
Smith House
George Street
Nailsworth
Stroud
Gloucestershire
GL6 0AG

A C BARSTON LIMITED (REGISTERED NUMBER: 09825899)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 235,028 249,630

CURRENT ASSETS
Stocks 99,413 121,913
Debtors 5 59,092 54,201
Cash at bank 42,568 382,215
201,073 558,329
CREDITORS
Amounts falling due within one year 6 244,785 651,067
NET CURRENT LIABILITIES (43,712 ) (92,738 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

191,316

156,892

PROVISIONS FOR LIABILITIES - 1,100
NET ASSETS 191,316 155,792

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 191,315 155,791
191,316 155,792

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 18 March 2025 and were signed by:



Mr R K Perry - Director


A C BARSTON LIMITED (REGISTERED NUMBER: 09825899)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

A C Barston 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.

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 etc - 33.33% on cost and 25% on cost

No depreciation has been charged on freehold land and buildings as the director feels that its market value is not materially different from the cost shown in the financial statements at the balance sheet date.

Stocks
Stocks 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 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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

A C BARSTON LIMITED (REGISTERED NUMBER: 09825899)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 210,535 176,581 387,116
DEPRECIATION
At 1 July 2023 - 137,486 137,486
Charge for year - 14,602 14,602
At 30 June 2024 - 152,088 152,088
NET BOOK VALUE
At 30 June 2024 210,535 24,493 235,028
At 30 June 2023 210,535 39,095 249,630

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 32,242 22,439
Other debtors 26,850 31,762
59,092 54,201

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 4,385 49,823
Taxation and social security 12,265 25,774
Other creditors 228,135 575,470
244,785 651,067

7. RELATED PARTY DISCLOSURES

The director has made an unsecured interest free loan to the company. The balance owing to the director at 30 June 2024 was £225,835 (2023 - £542,970).

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr R K Perry.