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BARRNON LTD

Registered Number
06405339
(England and Wales)

Unaudited Financial Statements for the Year ended
28 September 2024

BARRNON LTD
Company Information
for the year from 29 September 2023 to 28 September 2024

Director

BARR, Andrew Fraser

Registered Address

Unit 13, Appleby Business Park
Drawbriggs Lane
Appleby-In-Westmorland
CA16 6HX

Registered Number

06405339 (England and Wales)
BARRNON LTD
Statement of Financial Position
28 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3499,00036,000
Tangible assets4865,835993,324
1,364,8351,029,324
Current assets
Stocks51,352,229932,013
Debtors61,378,4741,638,584
Cash at bank and on hand1,110,019891,597
3,840,7223,462,194
Creditors amounts falling due within one year7(1,159,036)(974,874)
Net current assets (liabilities)2,681,6862,487,320
Total assets less current liabilities4,046,5213,516,644
Creditors amounts falling due after one year8(1,350,208)(1,882,481)
Provisions for liabilities10(215,970)(34,352)
Net assets2,480,3431,599,811
Capital and reserves
Called up share capital101101
Profit and loss account2,480,2421,599,710
Shareholders' funds2,480,3431,599,811
The financial statements were approved and authorised for issue by the Director on 26 June 2025, and are signed on its behalf by:
BARR, Andrew Fraser
Director
Registered Company No. 06405339
BARRNON LTD
Notes to the Financial Statements
for the year ended 28 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). 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.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20242023
Average number of employees during the year1717
3.Intangible assets

Other

Total

££
Cost or valuation
At 29 September 2360,26560,265
Additions500,000500,000
At 28 September 24560,265560,265
Amortisation and impairment
At 29 September 2324,26524,265
Charge for year37,00037,000
At 28 September 2461,26561,265
Net book value
At 28 September 24499,000499,000
At 28 September 2336,00036,000
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 29 September 231,803,983354,19088,8152,246,988
Additions143,01958,49520,934222,448
Disposals(15,450)(100,350)-(115,800)
At 28 September 241,931,552312,335109,7492,353,636
Depreciation and impairment
At 29 September 231,042,318153,63057,7161,253,664
Charge for year211,50844,33910,578266,425
On disposals(6,759)(25,529)-(32,288)
At 28 September 241,247,067172,44068,2941,487,801
Net book value
At 28 September 24684,485139,89541,455865,835
At 28 September 23761,665200,56031,099993,324
5.Stocks

2024

2023

££
Raw materials and consumables501,513501,513
Work in progress850,716430,500
Total1,352,229932,013
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables497,843578,949
Amounts owed by associates and joint ventures / participating interests-311,414
Other debtors797,510695,797
Prepayments and accrued income83,12152,424
Total1,378,4741,638,584
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables319,395173,804
Bank borrowings and overdrafts520,804572,868
Amounts owed to related parties60,284-
Taxation and social security123,14178,659
Finance lease and HP contracts-14,886
Other creditors31,71942,553
Accrued liabilities and deferred income103,69392,104
Total1,159,036974,874
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,350,2081,882,481
Total1,350,2081,882,481
9.Secured creditors
The long-term loans are secured by fixed and floating charges over the property and undertakings of the company.
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)215,97034,352
Total215,97034,352
11.Directors advances, credits and guarantees
On 29 September 2023 a Director owed the company £138,101. During the period this Director was advanced a further £105,081 and repaid £50,000. As at 28 September 2024 this Director owed the company £193,182. Interest is charged at the official rate. The loan is unsecured and repayable upon demand.
12.Related party transactions
As at the balance sheet date an amount of £2,547 (2023 - (£60,321)) was due to/(from) an associated company. As at the balance sheet date an amount of £57,737 (2023 - (£251,043)) was due to/(from) a further associated company.