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REGISTERED NUMBER: 02701728 (England and Wales)














Barretts Bridge Leisure
Buildings Limited

Unaudited Financial Statements

for the Year Ended 31 December 2024






Barretts Bridge Leisure
Buildings Limited (Registered number: 02701728)

Contents of the Financial Statements
for the Year Ended 31 December 2024










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3

Notes to the financial statements 5


Barretts Bridge Leisure
Buildings Limited

Company Information
for the Year Ended 31 December 2024







Director: C M Hardiment





Registered office: Monica House
Saint Augustines Road
Wisbech
Cambs
PE13 3AD





Business address: Barretts Bridge
Leverington Common
Wisbech
Cambridgeshire
PE13 5JR





Registered number: 02701728 (England and Wales)





Accountants: Moore Thompson
Monica House
St Augustines Road
Wisbech
Cambridgeshire
PE13 3AD

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Barretts Bridge Leisure
Buildings Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Director's report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Barretts Bridge Leisure Buildings Limited for the year ended 31 December 2024 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Barretts Bridge Leisure Buildings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Barretts Bridge Leisure Buildings Limited and state those matters that we have agreed to state to the director of Barretts Bridge Leisure Buildings Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barretts Bridge Leisure Buildings Limited and its director for our work or for this report.

It is your duty to ensure that Barretts Bridge Leisure Buildings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Barretts Bridge Leisure Buildings Limited. You consider that Barretts Bridge Leisure Buildings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Barretts Bridge Leisure Buildings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Moore Thompson
Monica House
St Augustines Road
Wisbech
Cambridgeshire
PE13 3AD


17 June 2025

Barretts Bridge Leisure
Buildings Limited (Registered number: 02701728)

Statement of Financial Position
31 December 2024

2024 2023
Notes £    £    £   
Fixed assets
Intangible assets 5 - -
Tangible assets 6 140 188
Investments 7 3 3
143 191

Current assets
Stocks 5,000 64,403
Debtors 8 18,401 23,040
Cash at bank 500 500
23,901 87,943
Creditors
Amounts falling due within one year 9 87,508 134,201
Net current liabilities (63,607 ) (46,258 )
Total assets less current liabilities (63,464 ) (46,067 )

Capital and reserves
Called up share capital 2 2
Retained earnings (63,466 ) (46,069 )
(63,464 ) (46,067 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Barretts Bridge Leisure
Buildings Limited (Registered number: 02701728)

Statement of Financial Position - continued
31 December 2024


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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 June 2025 and were signed by:





C M Hardiment - Director


Barretts Bridge Leisure
Buildings Limited (Registered number: 02701728)

Notes to the Financial Statements
for the Year Ended 31 December 2024


1. Statutory information

Barretts Bridge Leisure Buildings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 Statement of Income and Retained Earnings, 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.


Barretts Bridge Leisure
Buildings Limited (Registered number: 02701728)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


3. Accounting policies - continued
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.

Going concern
The accounts have been prepared under the going concern basis. This may not be appropriate because at 31 December 2024 the company's liabilities exceeded its assets by £63,464. The director has confirmed they will continue to support the company for the foreseeable future.

4. Employees and directors

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

5. Intangible fixed assets
Goodwill
£   
Cost
At 1 January 2024
and 31 December 2024 1,652
Amortisation
At 1 January 2024
and 31 December 2024 1,652
Net book value
At 31 December 2024 -
At 31 December 2023 -

Barretts Bridge Leisure
Buildings Limited (Registered number: 02701728)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


6. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 January 2024
and 31 December 2024 1,977 2,164 4,141
Depreciation
At 1 January 2024 1,911 2,042 3,953
Charge for year 17 31 48
At 31 December 2024 1,928 2,073 4,001
Net book value
At 31 December 2024 49 91 140
At 31 December 2023 66 122 188

7. Fixed asset investments
Shares in
group
undertaking
£   
Cost
At 1 January 2024
and 31 December 2024 3
Net book value
At 31 December 2024 3
At 31 December 2023 3

The company's investments at the Statement of financial position date in the share capital of companies include the following:

Mentha Nurseries Limited
Registered office: United Kingdom
Nature of business: Nursery
%
Class of shares: holding
Ordinary 100.00
2024 2023
£    £   
Aggregate capital and reserves (122,896 ) (105,718 )
Loss for the year (17,178 ) (67,961 )

Barretts Bridge Leisure
Buildings Limited (Registered number: 02701728)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024


8. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors - 1,650
Amounts due from subsidiary 18,149 21,204
VAT 77 6
Prepayments 175 180
18,401 23,040

9. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 45 603
Trade creditors 49 1,632
Other creditors - 128,816
Directors' loan accounts 86,014 1,750
Accrued expenses 1,400 1,400
87,508 134,201

10. Related party disclosures

During the year a director has made a loan to the company. The loan is interest free, unsecured and repayable on demand. the balance outstanding at the year end was £86,014