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REGISTERED NUMBER: 07933646 (England and Wales)













GROUP STRATEGIC REPORT,

REPORT OF THE DIRECTOR AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BARNBY C H LIMITED

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)






CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Group Strategic Report 2

Report of the Director 4

Report of the Independent Auditors 6

Consolidated Income Statement 9

Consolidated Balance Sheet 10

Company Balance Sheet 11

Consolidated Statement of Changes in Equity 12

Company Statement of Changes in Equity 13

Consolidated Cash Flow Statement 14

Notes to the Consolidated Cash Flow Statement 15

Notes to the Consolidated Financial Statements 16


BARNBY C H LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: A P Levack





REGISTERED OFFICE: Ye Olde Bell
Great North Road
Barnby Moor
Retford
DN22 8SQ





REGISTERED NUMBER: 07933646 (England and Wales)





AUDITORS: KJA Kilner Johnson Ltd (Statutory Auditors)
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

The director presents his strategic report of the company and the group for the year ended 30 September 2024.

The group's principal activities for the period under review were those of operators of residential care homes and hoteliers.

REVIEW OF BUSINESS
We aim to present a balanced and comprehensive review of the development and performance of our business and its position at the period end. Our review is consistent with the size and straightforward nature of our business and is written in the context of the risks and uncertainties we face.

The Group comprises 4 trading companies:
Dukeries Healthcare Ltd, which operates 4 Care Homes
Coaching Inns (North) Ltd, which operates a 4 star hotel, Ye Olde Bell Ltd at Barnby Moor near Retford
Spa at Ye Olde Bell Ltd, a company formed to operate a recently constructed spa facility adjacent to the hotel.
Barnby Properties Ltd, which is a property trading company.

The Results for the Group are presented for the year ended 30 September 2024 with comparatives for the year ended 30 September 2023.

The turnover of the group amounts to £16,246,760 for the year compared to £17,165,902 for the previous year. This represents a decrease of 5.35% (2023 - increase of 5.5%).

Operating profit for the year amounted to £1,119,018 compared to £2,723,195 in 2023.

The profit before taxation for the year amounts to £1,436,187 compared to £2,812,368 for the previous year.

The downturn in turnover and profitability is due to Dukeries Healthcare Ltd experiencing operational issues at one of its care homes and undertaking significant refurbishment on the care homes during the year.

The group's net assets have increased from £12,818,220 at 30 September 2023 to £13,779,754 at 30 September 2024 and the director considers this to be a very satisfactory state of affairs.

The directors regularly consider non financial KPI's such as occupancy levels for the care homes and the hotel and also any external reports from the CQC or other inspectors. They then take any action considered necessary.


BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

PRINCIPAL RISKS AND UNCERTAINTIES
Continuing economic pressure in the UK is a risk for the group which is managed by providing added value services to customers and having fast response times and by maintaining strong relationships with customers.

The group monitors its trading operations very carefully so as to pick up any potential problems at an early stage.

Financial, credit,liquidity and cashflow risk are considered low as the group continues to show strong profitability and cash generation.

Economic

The level of Inflation in the UK reached its highest level for several decades with interest rates similarly higher. A strong cash position has negated the impact of this on the business. The effects are likely to continue into the current year but the group is well placed to manage this.

Operational

The provision of care for the elderly by the group's care homes has many associated risks. The group manages this with a strong focus on health and safety and staff training. Procedures within the business are robust and mitigate the risk involved in operating from multiple sites.

The group continues to invest in training for employees to ensure it has the optimal skills to support all stakeholders.

The group has put in place procedures to should Covid or any similar health issues arise in the future.

EMPLOYEE INVOLVEMENT
Within the grounds of commercial confidentiality, information is disseminated to all levels of staff about matters that affect the group and are of interest to them as employees.

DISABLED EMPLOYEES
The group gives equal opportunity to the employment of disabled persons where applicable.

It is the policy of the group that training, career development and promotion opportunities should be available to all employees.

ON BEHALF OF THE BOARD:





A P Levack - Director


17 June 2025

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 30 SEPTEMBER 2024

The director presents his report with the financial statements of the company and the group for the year ended 30 September 2024.

PRINCIPAL ACTIVITIES
The principal activities of the group in the year under review were those of operators of residential care homes and hoteliers.

DIVIDENDS
An interim dividend of £66,000 per share on the Ordinary A £1 shares was paid on 30 September 2024. The director recommends that no final dividend be paid on these shares.

No interim dividend was paid on the Ordinary £1 shares. The director recommends that no final dividend be paid on these shares.

The total distribution of dividends for the year ended 30 September 2024 will be £ 66,000 .

DIRECTOR
A P Levack was the sole director during the year under review.

His beneficial interest in the issued share capital of the company was as follows:

30.9.24 1.10.23
Ordinary £1 shares 3 3
Ordinary A £1 shares - -

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Group Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 30 SEPTEMBER 2024


AUDITORS
KJA Kilner Johnson Ltd (Statutory Auditors) will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





A P Levack - Director


17 June 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNBY C H LIMITED

Opinion
We have audited the financial statements of Barnby C H Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2024 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the group's and of the parent company affairs as at 30 September 2024 and of the group's profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information
The director is responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Group Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Group Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNBY C H LIMITED


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of director
As explained more fully in the Statement of Director's Responsibilities set out on page four, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

While planning our audit, we have enquired of management and those charged with governance around any actual or potential litigation and claims against the company for non-compliance with specific laws and regulations. The same has been done in respect of any instances of fraud or irregularities. The responses received have been communicated with the engagement team at the planning stage.

We have not been informed of any specific laws or regulatory related issues that could materially impact the financial statements in addition to this, there has been no suspected fraud or irregularities reported to us.

While planning our audit the engagement partner selected appropriately trained staff to be engaged in the audit and the team are allocated based on their competence and capabilities.

The audit work undertaken is a substantive work based audit approach, reviewing to source documentation where appropriate and includes a review and walkthrough of the systems which management have put in place. These tests are directional. Therefore, they are designed in a way to maximise audit effectiveness and the possible identification of any material fraud, irregularities, or instances of systems and procedure breaches. Our testing did not identify any issues that require additional reporting.

These tests and other areas of our audit work are designed to enhance our ability to detect cases of material fraud and certain irregularities. It should be noted that our audit is carried out using a material based approach and therefore does not test every transaction, as such it would not detect all instances of irregularities and specifically fraud which is inherently more difficult to detect.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BARNBY C H LIMITED


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Samantha Hutton FCCA (Senior Statutory Auditor)
for and on behalf of KJA Kilner Johnson Ltd (Statutory Auditors)
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

17 June 2025

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

CONSOLIDATED
INCOME STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   

TURNOVER 16,246,760 17,165,902

Cost of sales 10,321,409 10,045,488
GROSS PROFIT 5,925,351 7,120,414

Administrative expenses 4,963,892 4,679,454
961,459 2,440,960

Other operating income 157,559 282,235
OPERATING PROFIT 4 1,119,018 2,723,195

Interest receivable and similar income 72,451 40,997
1,191,469 2,764,192
Gain/loss on revaluation of assets 258,814 76,726
1,450,283 2,840,918

Interest payable and similar expenses 5 14,096 28,550
PROFIT BEFORE TAXATION 1,436,187 2,812,368

Tax on profit 6 394,449 424,447
PROFIT FOR THE FINANCIAL YEAR 1,041,738 2,387,921

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

CONSOLIDATED BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 9 2,378,493 2,511,026
Investments 10 2,683,611 2,424,797
Investment property 11 378,764 -
5,440,868 4,935,823

CURRENT ASSETS
Stocks 12 952,373 948,398
Debtors 13 10,476,629 6,485,710
Cash at bank and in hand 2,100,764 5,298,454
13,529,766 12,732,562
CREDITORS
Amounts falling due within one year 14 4,923,050 4,673,820
NET CURRENT ASSETS 8,606,716 8,058,742
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,047,584

12,994,565

PROVISIONS FOR LIABILITIES 15 253,626 176,345
NET ASSETS 13,793,958 12,818,220

CAPITAL AND RESERVES
Called up share capital 16 4 4
Retained earnings 17 13,793,954 12,818,216
SHAREHOLDERS' FUNDS 13,793,958 12,818,220

The financial statements were approved by the director and authorised for issue on 17 June 2025 and were signed by:





A P Levack - Director


BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

COMPANY BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 9 76,860 102,482
Investments 10 2,133,321 1,936,037
Investment property 11 - -
2,210,181 2,038,519

CURRENT ASSETS
Debtors 13 10,082,070 6,209,402
Cash at bank and in hand 65,716 3,180,898
10,147,786 9,390,300
CREDITORS
Amounts falling due within one year 14 7,887,108 7,186,614
NET CURRENT ASSETS 2,260,678 2,203,686
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,470,859

4,242,205

PROVISIONS FOR LIABILITIES 15 103,238 54,570
NET ASSETS 4,367,621 4,187,635

CAPITAL AND RESERVES
Called up share capital 16 4 4
Retained earnings 17 4,367,617 4,187,631
SHAREHOLDERS' FUNDS 4,367,621 4,187,635

Company's profit for the financial year 245,986 244,932

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 17 June 2025 and were signed by:





A P Levack - Director


BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2022 3 10,457,795 10,457,798

Changes in equity
Issue of share capital 1 - 1
Dividends - (27,500 ) (27,500 )
Total comprehensive income - 2,387,921 2,387,921
Balance at 30 September 2023 4 12,818,216 12,818,220

Changes in equity
Dividends - (66,000 ) (66,000 )
Total comprehensive income - 1,041,738 1,041,738
Balance at 30 September 2024 4 13,793,954 13,793,958

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2022 3 3,970,199 3,970,202

Changes in equity
Issue of share capital 1 - 1
Dividends - (27,500 ) (27,500 )
Total comprehensive income - 244,932 244,932
Balance at 30 September 2023 4 4,187,631 4,187,635

Changes in equity
Dividends - (66,000 ) (66,000 )
Total comprehensive income - 245,986 245,986
Balance at 30 September 2024 4 4,367,617 4,367,621

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 (2,519,361 ) (241,731 )
Interest paid (14,096 ) (28,550 )
Tax paid (448,558 ) (4,282,503 )
Net cash from operating activities (2,982,015 ) (4,552,784 )

Cash flows from investing activities
Purchase of tangible fixed assets (53,545 ) (61,260 )
Purchase of investment property (378,764 ) -
Sale of fixed asset investments - 4,000,000
Interest received 72,451 40,997
Net cash from investing activities (359,858 ) 3,979,737

Cash flows from financing activities
Amount introduced by directors 210,183 -
Amount withdrawn by directors - (5,673 )
Share issue - 1
Equity dividends paid (66,000 ) (27,500 )
Net cash from financing activities 144,183 (33,172 )

Decrease in cash and cash equivalents (3,197,690 ) (606,219 )
Cash and cash equivalents at beginning of
year

2

5,298,454

5,904,673

Cash and cash equivalents at end of year 2 2,100,764 5,298,454

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS

30.9.24 30.9.23
£    £   
Profit before taxation 1,436,187 2,812,368
Depreciation charges 186,078 209,212
Profit on disposal of fixed assets - (165,824 )
Gain on revaluation of fixed assets (258,814 ) (76,726 )
Finance costs 14,096 28,550
Finance income (72,451 ) (40,997 )
1,305,096 2,766,583
Increase in stocks (3,975 ) (744 )
Increase in trade and other debtors (3,990,919 ) (3,724,902 )
Increase in trade and other creditors 170,437 717,332
Cash generated from operations (2,519,361 ) (241,731 )

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 September 2024
30.9.24 1.10.23
£    £   
Cash and cash equivalents 2,100,764 5,298,454
Year ended 30 September 2023
30.9.23 1.10.22
£    £   
Cash and cash equivalents 5,298,454 5,904,673


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.10.23 Cash flow At 30.9.24
£    £    £   
Net cash
Cash at bank and in hand 5,298,454 (3,197,690 ) 2,100,764
5,298,454 (3,197,690 ) 2,100,764
Total 5,298,454 (3,197,690 ) 2,100,764

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Barnby C H 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.
Long leasehold - 2% on cost
Improvements to property - 2% on cost
Plant and machinery - 25% on reducing balance and 20% on reducing balance
Fixtures and fittings - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 Consolidated 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.

Pension costs and other post-retirement benefits
The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

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

3. EMPLOYEES AND DIRECTORS
30.9.24 30.9.23
£    £   
Wages and salaries 9,002,854 8,837,181
Social security costs 620,248 561,182
Other pension costs 175,772 172,308
9,798,874 9,570,671

The average number of employees during the year was as follows:
30.9.24 30.9.23

Employees 506 547

30.9.24 30.9.23
£    £   
Director's remuneration 250,914 328,562

Information regarding the highest paid director is as follows:
30.9.24 30.9.23
£    £   

4. OPERATING PROFIT

The operating profit is stated after charging/(crediting):

30.9.24 30.9.23
£    £   
Depreciation - owned assets 186,078 209,211
Profit on disposal of fixed assets - (165,824 )
Auditors' remuneration 26,207 21,735

5. INTEREST PAYABLE AND SIMILAR EXPENSES
30.9.24 30.9.23
£    £   
Interest on overdue tax 14,096 28,550

6. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
30.9.24 30.9.23
£    £   
Current tax:
UK corporation tax 317,168 462,698
Adjustment re prior year - 11,427
Total current tax 317,168 474,125

Deferred tax 77,281 (49,678 )
Tax on profit 394,449 424,447

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

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

6. TAXATION - continued

Reconciliation of total tax charge included in profit and loss
The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

30.9.24 30.9.23
£    £   
Profit before tax 1,436,187 2,812,368
Profit multiplied by the standard rate of corporation tax in the UK of 25 %
(2023 - 22.008 %)

359,047

618,946

Effects of:
Expenses not deductible for tax purposes 317 354
Depreciation in excess of capital allowances 22,632 9,337
Other adjustments 12,453 (7,645 )
Expenses disallowed in previous period now allowed - (207,972 )
Adjustment re previous year - 11,427
Total tax charge 394,449 424,447

7. INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.


8. DIVIDENDS
30.9.24 30.9.23
£    £   
Ordinary A share of £1
Interim 66,000 27,500

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

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

9. TANGIBLE FIXED ASSETS

Group
Improvements Fixtures
Long to Plant and and
leasehold property machinery fittings Totals
£    £    £    £    £   
COST
At 1 October 2023 2,023,020 257,116 2,709,252 4,220,138 9,209,526
Additions - 44,460 2,355 6,730 53,545
At 30 September 2024 2,023,020 301,576 2,711,607 4,226,868 9,263,071
DEPRECIATION
At 1 October 2023 161,840 208,671 2,358,572 3,969,417 6,698,500
Charge for year 40,460 9,201 73,080 63,337 186,078
At 30 September 2024 202,300 217,872 2,431,652 4,032,754 6,884,578
NET BOOK VALUE
At 30 September 2024 1,820,720 83,704 279,955 194,114 2,378,493
At 30 September 2023 1,861,180 48,445 350,680 250,721 2,511,026

Company
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 1,525,624 2,133,131 3,658,755
DEPRECIATION
At 1 October 2023 1,469,981 2,086,292 3,556,273
Charge for year 13,912 11,710 25,622
At 30 September 2024 1,483,893 2,098,002 3,581,895
NET BOOK VALUE
At 30 September 2024 41,731 35,129 76,860
At 30 September 2023 55,643 46,839 102,482

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

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

10. FIXED ASSET INVESTMENTS

Group
Unlisted
investments
£   
COST OR VALUATION
At 1 October 2023 2,424,797
Revaluations 258,814
At 30 September 2024 2,683,611
NET BOOK VALUE
At 30 September 2024 2,683,611
At 30 September 2023 2,424,797

The analysis of cost or valuation at 30 September 2024 shown below in respect of unlisted investments of the Company also applies to the Group.
Company
Shares in
group Unlisted
undertakings investments Totals
£    £    £   
COST OR VALUATION
At 1 October 2023 104 1,935,933 1,936,037
Revaluations - 197,284 197,284
At 30 September 2024 104 2,133,217 2,133,321
NET BOOK VALUE
At 30 September 2024 104 2,133,217 2,133,321
At 30 September 2023 104 1,935,933 1,936,037

Cost or valuation at 30 September 2024 is represented by:

Shares in
group Unlisted
undertakings investments Totals
£    £    £   
Valuation in 2024 - 197,284 197,284
Valuation in 2023 - (331,087 ) (331,087 )
Valuation in 2022 - (489,573 ) (489,573 )
Valuation in 2021 - 304,621 304,621
Valuation in 2020 - (83,948 ) (83,948 )
Valuation in 2019 - 37,643 37,643
Valuation in 2018 - 151,519 151,519
Valuation in 2017 - 448,791 448,791
Valuation in 2016 - (38,615 ) (38,615 )
Valuation in 2015 - 243,667 243,667
Cost 104 1,692,915 1,693,019
104 2,133,217 2,133,321

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

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

10. FIXED ASSET INVESTMENTS - continued

Company

If investments had not been revalued they would have been included at the following historical cost:

30.9.24 30.9.23
£    £   
Cost 1,692,915 1,692,915

Fixed asset investments were valued on an open market basis on 30 September 2024 by the investment managers .


The following companies are wholly owned subsidiaries of the parent company and whose accounts are included in the consolidated accounts: There are no other subsidiary companies owned by the group.

Dukeries Healthcare Ltd.- operates 4 care homes.
Coaching Inns (North) Ltd. - operates a hotel
Spa at Ye Olde Bell Ltd - operates a Spa adjacent to the hotel
Barnby Properties Ltd - a property investment company

All the above companies are incorporated in the UK and have the same registered office as Barnby CH Ltd.

For the year ended 30 September 2024, Barnby CH Ltd has provided a guarantee to Barnby Properties Ltd under Section 479C of the Companies Act 2006. For the year ended 30 September 2024, Barnby Properties Ltd is entitled to exemption from audit under Section 479A of the Companies Act 2006 relating to subsidiary accounts.

11. INVESTMENT PROPERTY

Group
Total
£   
FAIR VALUE
Additions 378,764
At 30 September 2024 378,764
NET BOOK VALUE
At 30 September 2024 378,764

12. STOCKS

Group
30.9.24 30.9.23
£    £   
Stocks 952,373 948,398

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

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

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Trade debtors 308,089 368,514 - -
Amounts owed by group undertakings - - 132,313 336,582
Other debtors 10,005,610 5,941,047 9,949,757 5,872,820
Prepayments 162,930 176,149 - -
10,476,629 6,485,710 10,082,070 6,209,402

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Trade creditors 272,703 278,140 - -
Amounts owed to group undertakings - - 7,852,570 7,068,839
Tax 357,689 489,079 33,372 116,610
Social security and other taxes 122,007 120,296 - -
VAT 175,292 155,750 - -
Other creditors 2,487,450 2,377,895 1,165 1,165
Amounts owed to related party 709,875 709,875 - -
Directors' current accounts 210,183 - - -
Accruals 587,851 542,785 1 -
4,923,050 4,673,820 7,887,108 7,186,614

15. PROVISIONS FOR LIABILITIES

Group Company
30.9.24 30.9.23 30.9.24 30.9.23
£    £    £    £   
Deferred tax 253,626 176,345 103,238 54,570

Group
Deferred
tax
£   
Balance at 1 October 2023 176,345
Credit to Income Statement during year (10,495 )
Tax on investment revaluation 49,321
Increase in corp tax rate 38,455
Balance at 30 September 2024 253,626

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

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

15. PROVISIONS FOR LIABILITIES - continued

Company
Deferred
tax
£   
Balance at 1 October 2023 54,570
Provided during year 48,668
Tax on investment revaluation
Balance at 30 September 2024 103,238

16. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
3 Ordinary £1 3 3
1 Ordinary A £1 1 1
4 4

17. RESERVES

Group
Retained
earnings
£   

At 1 October 2023 12,818,216
Profit for the year 1,041,738
Dividends (66,000 )
At 30 September 2024 13,793,954

Company
Retained
earnings
£   

At 1 October 2023 4,187,631
Profit for the year 245,986
Dividends (66,000 )
At 30 September 2024 4,367,617

Reserves for both the company and the group include an amount of £330,226 (2023 - £182,264) in respect of the unrealised surplus on the revaluation of investments (less a provision for corporation tax) which is not distributable.

BARNBY C H LIMITED (REGISTERED NUMBER: 07933646)

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

18. RELATED PARTY DISCLOSURES

During the year, the group paid rent of £928,584 (2023: £863,452) to Mr A P Levack, a director. The amount owing at the period end was nil (2022: Nil).

At the year end, the group was owed £6,688,507 (2023: £2,494,960 by A P L Management Ltd, a company owned by Mr A P Levack.

Ar the year end the group was owed £1,074,140 (2023: £1,190,749) by Barclay Care Ltd, a company owned by Mr A P Levack.

At the year end, the company was owed £1,756,210 (2023: £1,872,820) by Barclay Care Ltd and was also owed £8,193,547 (2023: £4,000,000) by A P L Management Ltd.

19. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A P Levack.