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Registered number: 08705078
Barrack Hall Properties Limited
Financial Statements
For The Year Ended 30 June 2025
Olive Pine Accountancy Ltd
MAAT
13 Napier House
Elva Way
Bexhill On Sea
East Sussex
TN39 5BF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08705078
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,095 -
Investment Properties 5 108,790 673,779
Investments 6 216,816 217,250
348,701 891,029
CURRENT ASSETS
Debtors 7 1,335,867 1,203,416
Cash at bank and in hand 6,163 49,466
1,342,030 1,252,882
Creditors: Amounts Falling Due Within One Year 8 (140,355 ) (93,542 )
NET CURRENT ASSETS (LIABILITIES) 1,201,675 1,159,340
TOTAL ASSETS LESS CURRENT LIABILITIES 1,550,376 2,050,369
Creditors: Amounts Falling Due After More Than One Year 9 (656,285 ) (1,292,794 )
NET ASSETS 894,091 757,575
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 894,090 757,574
SHAREHOLDERS' FUNDS 894,091 757,575
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Edmund Middleton
Director
15/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Barrack Hall Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08705078 . The registered office is Units 4-7 Beeching Park Industrial Estate, Wainwright Road, Bexhill-On-Sea, TN39 3UR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2024 -
Additions 27,714
As at 30 June 2025 27,714
Depreciation
As at 1 July 2024 -
Provided during the period 4,619
As at 30 June 2025 4,619
Net Book Value
As at 30 June 2025 23,095
As at 1 July 2024 -
5. Investment Property
2025
£
Fair Value
As at 1 July 2024 673,779
Disposals (564,989 )
As at 30 June 2025 108,790
6. Investments
Unlisted
£
Cost
As at 1 July 2024 217,250
Disposals (434 )
As at 30 June 2025 216,816
Provision
As at 1 July 2024 -
As at 30 June 2025 -
Net Book Value
As at 30 June 2025 216,816
As at 1 July 2024 217,250
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due after more than one year
Other debtors 1,335,867 1,203,416
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 576
Bank loans and overdrafts 6,120 6,120
Corporation tax 134,235 86,746
Other creditors - 100
140,355 93,542
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 231,849 234,236
Other creditors 424,262 493,262
Directors loan account 174 565,296
656,285 1,292,794
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5