| Barrington Black Limited |
| Registered number: |
03640680 |
| Balance Sheet |
| as at 30 September 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
1,900,000 |
|
|
1,900,000 |
|
| Creditors: amounts falling due within one year |
4 |
|
(169,741) |
|
|
(176,528) |
|
| Net current liabilities |
|
|
|
(169,741) |
|
|
(176,528) |
|
| Total assets less current liabilities |
|
|
|
1,730,259 |
|
|
1,723,472 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(794,450) |
|
|
(794,450) |
|
| Provisions for liabilities |
|
|
|
(279,606) |
|
|
(279,606) |
|
|
| Net assets |
|
|
|
656,203 |
|
|
649,416 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1,000 |
|
|
1,000 |
| Revaluation reserve |
|
|
|
1,257,500 |
|
|
1,257,500 |
| Profit and loss account |
|
|
|
(602,297) |
|
|
(609,084) |
|
| Shareholders' funds |
|
|
|
656,203 |
|
|
649,416 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Caroline Kirkpatrick |
| Director |
| Approved by the board on 25 June 2025 |
|
| Barrington Black Limited |
| Notes to the Accounts |
| for the year ended 30 September 2024 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. |
|
|
Investment Property |
|
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit or loss. |
|
|
Creditors |
|
Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. |
|
|
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. |
|
|
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Land and buildings |
| £ |
|
Cost |
|
At 1 October 2023 |
1,900,000 |
|
At 30 September 2024 |
1,900,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2024 |
1,900,000 |
|
At 30 September 2023 |
1,900,000 |
|
|
| 3 |
Tangible fixed assets (cont) |
|
|
Fair value at 30 September 2023 is represented by; |
2024 |
| £ |
|
Valuation in 2021 |
1,700,000 |
|
Valuation in 2022 |
200,000 |
|
|
|
|
|
|
1,900,000 |
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Bank loans and overdrafts |
4,393 |
|
5,251 |
|
Trade creditors |
1,800 |
|
2,269 |
|
Loan from Barrington Black Consultants Limited |
|
78,000 |
|
78,000 |
|
Directors Loan |
85,548 |
|
91,008 |
|
|
|
|
|
|
169,741 |
|
176,528 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Bank loans, secured on the property |
794,450 |
|
794,450 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Related party transactions |
|
Barrington Black Limited and Barrington Black Consultants Limited are both controlled by Caroline Kirkpatrick. At the balance sheet date £78,000 (2022: £78,000) was due to Barrington Black Consultants Limited. During the year management fees of £19,200 (2022: £36,750) were paid to Barrington Black Consultants Limited. |
|
|
Included in creditors is an amount due to the directors which is repayable on demand. At the balance sheet date £89,402 (2022: £91,008) was due to Caroline and Neil Kirkpatrick. |
|
|
| 7 |
Controlling party |
|
The ultimate controlling party by virtue of her shareholding is Caroline Kirkpatrick. |
|
| 8 |
Other information |
|
|
Barrington Black Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Unit 4, The Old Carpenters Workshop |
|
Hyde Estate |
|
Handcross |
|
RH17 6HB |