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REGISTERED NUMBER: 08244152 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARRIE STEPHEN HOLDINGS LIMITED

BARRIE STEPHEN HOLDINGS LIMITED (REGISTERED NUMBER: 08244152)

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 HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr BS Hedley
Mr HJ Zilliken



REGISTERED OFFICE: 12 King Street
Leicester
LE1 6RJ



REGISTERED NUMBER: 08244152 (England and Wales)



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

BARRIE STEPHEN HOLDINGS LIMITED (REGISTERED NUMBER: 08244152)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 809,922 855,090
Investments 5 512,000 512,000
1,321,922 1,367,090

CURRENT ASSETS
Debtors 6 2,189 6,979
Cash at bank 13 713
2,202 7,692
CREDITORS
Amounts falling due within one year 7 365,146 396,432
NET CURRENT LIABILITIES (362,944 ) (388,740 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

958,978

978,350

CREDITORS
Amounts falling due after more than one year 8 (130,388 ) (199,774 )

PROVISIONS FOR LIABILITIES 10 (48,946 ) (54,260 )
NET ASSETS 779,644 724,316

CAPITAL AND RESERVES
Called up share capital 512,000 512,000
Retained earnings 267,644 212,316
779,644 724,316

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 HOLDINGS LIMITED (REGISTERED NUMBER: 08244152)

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



Mr HJ Zilliken - Director


BARRIE STEPHEN HOLDINGS LIMITED (REGISTERED NUMBER: 08244152)

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


1. STATUTORY INFORMATION

Barrie Stephen Holdings 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 50 years
Motor vehicles - 25% on cost

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

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.

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.

BARRIE STEPHEN HOLDINGS LIMITED (REGISTERED NUMBER: 08244152)

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


2. ACCOUNTING POLICIES - continued

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 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Freehold Motor
property vehicles Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 860,000 111,874 971,874
DEPRECIATION
At 1 April 2024 44,334 72,450 116,784
Charge for year 17,196 27,972 45,168
At 31 March 2025 61,530 100,422 161,952
NET BOOK VALUE
At 31 March 2025 798,470 11,452 809,922
At 31 March 2024 815,666 39,424 855,090

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2024
and 31 March 2025 512,000
NET BOOK VALUE
At 31 March 2025 512,000
At 31 March 2024 512,000

BARRIE STEPHEN HOLDINGS LIMITED (REGISTERED NUMBER: 08244152)

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings - 5,605
Other debtors 2,189 1,374
2,189 6,979

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 35,360 35,360
Hire purchase contracts 38,015 12,833
Trade creditors 1,776 1,202
Amounts owed to group undertakings 263,101 330,481
Taxation and social security 1,567 -
Other creditors 25,327 16,556
365,146 396,432

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 108,051 140,800
Hire purchase contracts 22,337 58,974
130,388 199,774

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 143,411 176,160

Bank loans are secured on the fixed assets owned by the company.

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred taxation 48,946 54,260

BARRIE STEPHEN HOLDINGS LIMITED (REGISTERED NUMBER: 08244152)

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


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 54,260
Movement (5,314 )
Balance at 31 March 2025 48,946

11. 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.