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REGISTERED NUMBER: 04453342 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARRIE STEPHEN LIMITED

BARRIE STEPHEN LIMITED (REGISTERED NUMBER: 04453342)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BARRIE STEPHEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr BS Hedley
Mr HJ Zilliken



SECRETARY: Mr HJ Zilliken



REGISTERED OFFICE: 12 King Street
Leicester
Leicestershire
LE1 6RJ



REGISTERED NUMBER: 04453342 (England and Wales)



BANKERS: National Westminister Bank PLC
1 Granby Street
Leicester
Leicestershire
LE1 6EJ

BARRIE STEPHEN LIMITED (REGISTERED NUMBER: 04453342)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,740 5,610
Tangible assets 5 27,596 29,773
31,336 35,383

CURRENT ASSETS
Stocks 6 4,062 3,489
Debtors 7 9,109 15,499
13,171 18,988
CREDITORS
Amounts falling due within one year 8 37,099 46,426
NET CURRENT LIABILITIES (23,928 ) (27,438 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,408

7,945

PROVISIONS FOR LIABILITIES 9 6,899 7,443
NET ASSETS 509 502

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 507 500
509 502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BARRIE STEPHEN LIMITED (REGISTERED NUMBER: 04453342)

BALANCE SHEET - continued
31 MARCH 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 July 2025 and were signed on its behalf by:





Mr BS Hedley - Director


BARRIE STEPHEN LIMITED (REGISTERED NUMBER: 04453342)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Barrie Stephen 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. 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue comprises the fair value for the sale of goods and services excluding value added taxes and represents net invoice value. The company provides services and supplies products to customers under standard terms and conditions. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on the exchange of goods and completion of services.

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Fixtures and fittings - 15% on reducing balance and 10% straight line

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 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.


BARRIE STEPHEN LIMITED (REGISTERED NUMBER: 04453342)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
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.

Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 8 ) .

BARRIE STEPHEN LIMITED (REGISTERED NUMBER: 04453342)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 March 2025 9,350
AMORTISATION
At 1 April 2024 3,740
Charge for year 1,870
At 31 March 2025 5,610
NET BOOK VALUE
At 31 March 2025 3,740
At 31 March 2024 5,610

5. TANGIBLE FIXED ASSETS
Fixtures
Short and
leasehold fittings Totals
£    £    £   
COST
At 1 April 2024 26,963 417,622 444,585
Additions - 4,165 4,165
At 31 March 2025 26,963 421,787 448,750
DEPRECIATION
At 1 April 2024 17,986 396,826 414,812
Charge for year 2,696 3,646 6,342
At 31 March 2025 20,682 400,472 421,154
NET BOOK VALUE
At 31 March 2025 6,281 21,315 27,596
At 31 March 2024 8,977 20,796 29,773

6. STOCKS
2025 2024
£    £   
Raw materials 4,062 3,489

BARRIE STEPHEN LIMITED (REGISTERED NUMBER: 04453342)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 3,073
Amounts owed by group undertakings 3,748 -
Other debtors 5,361 12,426
9,109 15,499

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 8,213 7,462
Trade creditors 11,786 13,284
Amounts owed to group undertakings - 5,605
Taxation and social security 11,209 12,903
Other creditors 5,891 7,172
37,099 46,426

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 6,899 7,443

Deferred
tax
£   
Balance at 1 April 2024 7,443
Movement in the year (544 )
Trading losses
Balance at 31 March 2025 6,899

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

There is an amount included in other debtors of £nil (2024 - £9,953) which is due to the company from Stephen and Sottung Limited in which Mr BS Hedley is a director and shareholder.

BARRIE STEPHEN LIMITED (REGISTERED NUMBER: 04453342)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


11. ULTIMATE CONTROLLING PARTY

The ultimate controlling parent company at the balance sheet date is Barrie Stephen Holdings Limited, a private limited company incorporated and registered in England and Wales. The registered office of Barrie Stephen Holdings Limited is 12 King Street, Leicester, LE1 6RJ and copies of the financial statements are available from Companies House, Crown Way, Cardiff, VF14 3UZ.