IRIS Accounts Production v25.2.0.378 05098036 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh050980362024-03-31050980362025-03-31050980362024-04-012025-03-31050980362023-03-31050980362023-04-012024-03-31050980362024-03-3105098036ns15:EnglandWales2024-04-012025-03-3105098036ns14:PoundSterling2024-04-012025-03-3105098036ns10:Director12024-04-012025-03-3105098036ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3105098036ns10:SmallEntities2024-04-012025-03-3105098036ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3105098036ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3105098036ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3105098036ns10:FullAccounts2024-04-012025-03-3105098036ns10:Director22024-04-012025-03-3105098036ns10:RegisteredOffice2024-04-012025-03-3105098036ns5:CurrentFinancialInstruments2025-03-3105098036ns5:CurrentFinancialInstruments2024-03-3105098036ns5:ShareCapital2025-03-3105098036ns5:ShareCapital2024-03-3105098036ns5:SharePremium2025-03-3105098036ns5:SharePremium2024-03-3105098036ns5:RetainedEarningsAccumulatedLosses2025-03-3105098036ns5:RetainedEarningsAccumulatedLosses2024-03-3105098036ns5:PlantMachinery2024-04-012025-03-3105098036ns5:PlantMachinery2024-03-3105098036ns5:PlantMachinery2025-03-3105098036ns5:PlantMachinery2024-03-3105098036ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3105098036ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: 05098036 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARBOUR LOGIC LIMITED

BARBOUR LOGIC LIMITED (REGISTERED NUMBER: 05098036)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BARBOUR LOGIC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr J P Barbour
Ms C C Barbour





REGISTERED OFFICE: St James' Hall
Mill Road
Lancing
West Sussex
BN15 0PT





REGISTERED NUMBER: 05098036 (England and Wales)





ACCOUNTANTS: Peter Jarman LLP
trading as
Peter Jarman & Company
St James' Hall
Mill Road
Lancing
West Sussex
BN15 0PT

BARBOUR LOGIC LIMITED (REGISTERED NUMBER: 05098036)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 4,138 3,852

CURRENT ASSETS
Debtors 5 83,926 225,372
Cash at bank 1,657,496 982,173
1,741,422 1,207,545
CREDITORS
Amounts falling due within one year 6 (617,737 ) (480,588 )
NET CURRENT ASSETS 1,123,685 726,957
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,127,823

730,809

PROVISIONS FOR LIABILITIES (847 ) -
NET ASSETS 1,126,976 730,809

CAPITAL AND RESERVES
Called up share capital 11,735 11,735
Share premium 25,990 25,990
Retained earnings 1,089,251 693,084
SHAREHOLDERS' FUNDS 1,126,976 730,809

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.

BARBOUR LOGIC LIMITED (REGISTERED NUMBER: 05098036)

STATEMENT OF FINANCIAL POSITION - 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 Statement of Comprehensive Income has not been delivered.

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





Mr J P Barbour - Director


BARBOUR LOGIC LIMITED (REGISTERED NUMBER: 05098036)

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

1. STATUTORY INFORMATION

Barbour Logic 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.

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
Turnover represents the net amounts charged to customers in respect of goods and services provided during the accounting period excluding value added tax. For annual contracts invoiced in advance, turnover is calculated on a monthly straight line basis across the term of the contract.

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 etc - 25% on 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 statement of financial position date.

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.

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 profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

BARBOUR LOGIC LIMITED (REGISTERED NUMBER: 05098036)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 11,904
Additions 2,183
Disposals (200 )
At 31 March 2025 13,887
DEPRECIATION
At 1 April 2024 8,052
Charge for year 1,897
Eliminated on disposal (200 )
At 31 March 2025 9,749
NET BOOK VALUE
At 31 March 2025 4,138
At 31 March 2024 3,852

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 74,911 157,423
Other debtors 9,015 67,949
83,926 225,372

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 3,078 4,913
Taxation and social security 94,432 75,246
Other creditors 520,227 400,429
617,737 480,588