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Company Registration No. 08156372 (England and Wales)
BARNSLEY FOOD AND WINE LIMITED Unaudited accounts for the year ended 31 August 2024
BARNSLEY FOOD AND WINE LIMITED Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
151,657 
152,809 
Current assets
Inventories
76,707 
59,514 
Cash at bank and in hand
15,687 
17,987 
92,394 
77,501 
Creditors: amounts falling due within one year
(62,471)
(51,178)
Net current assets
29,923 
26,323 
Total assets less current liabilities
181,580 
179,132 
Creditors: amounts falling due after more than one year
(169,701)
(169,159)
Net assets
11,879 
9,973 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
11,878 
9,972 
Shareholders' funds
11,879 
9,973 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 November 2024 and were signed on its behalf by
Datinder SINGH Director Company Registration No. 08156372
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BARNSLEY FOOD AND WINE LIMITED Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
BARNSLEY FOOD AND WINE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08156372. The registered office is 2 PEARSON CRESCENT, WOMBWELL, BARNSLEY, S73 8SN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2023
150,959 
4,699 
2,771 
1,058 
159,487 
At 31 August 2024
150,959 
4,699 
2,771 
1,058 
159,487 
Depreciation
At 1 September 2023
- 
2,817 
3,633 
228 
6,678 
Charge for the year
- 
940 
- 
212 
1,152 
At 31 August 2024
- 
3,757 
3,633 
440 
7,830 
Net book value
At 31 August 2024
150,959 
942 
(862)
618 
151,657 
At 31 August 2023
150,959 
1,882 
(862)
830 
152,809 
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BARNSLEY FOOD AND WINE LIMITED Notes to the Accounts for the year ended 31 August 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
513 
277 
Trade creditors
40,345 
34,714 
Taxes and social security
1,882 
1,036 
Loans from directors
19,731 
15,151 
62,471 
51,178 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
113,848 
135,031 
Loans from directors
55,853 
34,128 
169,701 
169,159 
7
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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