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The Duck at Barngates Limited

Registered Number
04068769
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

The Duck at Barngates Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Mr P A Barton
Mrs R E Barton
Mrs S J H Barton
Mr T G Barton

Company Secretary

BARTON, Stephanie Jane Henderson

Registered Address

2 Hobson Court
Penrith 40 Business Park
Penrith
CA11 9GQ

Registered Number

04068769 (England and Wales)
The Duck at Barngates Limited
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3224,295261,802
Investments4255,531372,491
479,826634,293
Creditors amounts falling due within one year5(48,696)(61,243)
Net current assets (liabilities)(48,696)(61,243)
Total assets less current liabilities431,130573,050
Provisions for liabilities6(30,000)(60,000)
Net assets401,130513,050
Capital and reserves
Called up share capital100100
Profit and loss account401,030512,950
Shareholders' funds401,130513,050
The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2025, and are signed on its behalf by:
Mrs S J H Barton
Director
Registered Company No. 04068769
The Duck at Barngates Limited
Notes to the Financial Statements
for the year ended 31 March 2025

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 the 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.
Employee benefits
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 accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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.
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:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings15
Vehicles15
Office Equipment15
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
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.
2.Average number of employees

20252024
Average number of employees during the year1919
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 24546,40432,85281,04719,442679,745
At 31 March 25546,40432,85281,04719,442679,745
Depreciation and impairment
At 01 April 24357,90414,01536,1199,905417,943
Charge for year28,2752,4384,4612,33337,507
At 31 March 25386,17916,45340,58012,238455,450
Net book value
At 31 March 25160,22516,39940,4677,204224,295
At 31 March 24188,50018,83744,9289,537261,802
4.Fixed asset investments

Investments in groups1

Other investments2

Total

£££
Cost or valuation
At 01 April 2425,000347,491372,491
Disposals-(116,960)(116,960)
At 31 March 2525,000230,531255,531
Net book value
At 31 March 2525,000230,531255,531
At 31 March 2425,000347,491372,491

Notes

1Investments in group undertakings and participating interests
2Other investments other than loans
5.Creditors: amounts due within one year

2025

2024

££
Amounts owed to related parties25,00025,000
Taxation and social security19,54031,934
Other creditors614767
Accrued liabilities and deferred income3,5423,542
Total48,69661,243
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)30,00060,000
Total30,00060,000
7.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £13,369 (2024 - £12,497).
8.Parent-subsidiary relationships
The company, and the group headed by it, qualify as a small group as such the parent and the group are exempt from producing group accounts.