Acorah Software Products - Accounts Production 16.3.350 false true false 19 September 2023 30 September 2024 30 September 2024 15146568 Mr David Freeman Mrs Kate Baron Mrs Fenella Freeman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15146568 2023-09-18 15146568 2024-09-30 15146568 2023-09-19 2024-09-30 15146568 frs-core:CurrentFinancialInstruments 2024-09-30 15146568 frs-core:ShareCapital 2024-09-30 15146568 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 15146568 frs-bus:PrivateLimitedCompanyLtd 2023-09-19 2024-09-30 15146568 frs-bus:FilletedAccounts 2023-09-19 2024-09-30 15146568 frs-bus:SmallEntities 2023-09-19 2024-09-30 15146568 frs-bus:AuditExempt-NoAccountantsReport 2023-09-19 2024-09-30 15146568 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-19 2024-09-30 15146568 frs-bus:Director1 2023-09-19 2024-09-30 15146568 frs-bus:Director2 2023-09-19 2024-09-30 15146568 frs-bus:Director3 2023-09-19 2024-09-30 15146568 frs-countries:EnglandWales 2023-09-19 2024-09-30
Registered number: 15146568
Barnacles Restaurant Limited
Unaudited Financial Statements
For the Period 19 September 2023 to 30 September 2024
SFB Group Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15146568
30 September 2024
Notes £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 9,090
Debtors 4 55,091
Cash at bank and in hand 88,008
152,189
Creditors: Amounts Falling Due Within One Year 5 (151,270 )
NET CURRENT ASSETS (LIABILITIES) 919
TOTAL ASSETS LESS CURRENT LIABILITIES 919
NET ASSETS 919
CAPITAL AND RESERVES
Called up share capital 6 300
Profit and Loss Account 619
SHAREHOLDERS' FUNDS 919
For the period ending 30 September 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Freeman
Director
Mrs Kate Baron
Director
Mrs Fenella Freeman
Director
30 May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Barnacles Restaurant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15146568 . The registered office is Manor Court Chambers, Townsend Drive, Nuneaton, Warwickshire, CV11 6RU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for
goods supplied, net of returns, discounts, valued added tax and other sales taxes.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
2.5. Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
2.6. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 33
33
Page 2
Page 3
4. Debtors
30 September 2024
£
Due within one year
Trade debtors 26,347
Other debtors 28,744
55,091
5. Creditors: Amounts Falling Due Within One Year
30 September 2024
£
Trade creditors 41,147
Other creditors 10,135
Taxation and social security 99,988
151,270
6. Share Capital
30 September 2024
£
Allotted, Called up and fully paid 300
Page 3