Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02317534 Mr Kevin Kane Mrs Catherine Kane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02317534 2023-12-31 02317534 2024-12-31 02317534 2024-01-01 2024-12-31 02317534 frs-core:CurrentFinancialInstruments 2024-12-31 02317534 frs-core:ComputerEquipment 2024-12-31 02317534 frs-core:ComputerEquipment 2024-01-01 2024-12-31 02317534 frs-core:ComputerEquipment 2023-12-31 02317534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02317534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02317534 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 02317534 frs-core:PlantMachinery 2024-12-31 02317534 frs-core:PlantMachinery 2024-01-01 2024-12-31 02317534 frs-core:PlantMachinery 2023-12-31 02317534 frs-core:ShareCapital 2024-12-31 02317534 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02317534 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02317534 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02317534 frs-bus:SmallEntities 2024-01-01 2024-12-31 02317534 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02317534 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02317534 frs-bus:Director1 2024-01-01 2024-12-31 02317534 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 02317534 frs-countries:EnglandWales 2024-01-01 2024-12-31 02317534 2022-12-31 02317534 2023-12-31 02317534 2023-01-01 2023-12-31 02317534 frs-core:CurrentFinancialInstruments 2023-12-31 02317534 frs-core:ShareCapital 2023-12-31 02317534 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02317534
Barrier Steel Fabrications Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Hamilton Coopers
Chartered Accountants
66 Earl Street
Maidstone
Kent
ME14 1PS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02317534
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 251,036 255,487
251,036 255,487
CURRENT ASSETS
Cash at bank and in hand 28,745 35,866
28,745 35,866
Creditors: Amounts Falling Due Within One Year 5 (172,117 ) (181,539 )
NET CURRENT ASSETS (LIABILITIES) (143,372 ) (145,673 )
TOTAL ASSETS LESS CURRENT LIABILITIES 107,664 109,814
NET ASSETS 107,664 109,814
CAPITAL AND RESERVES
Called up share capital 6 110 110
Profit and Loss Account 107,554 109,704
SHAREHOLDERS' FUNDS 107,664 109,814
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Page 2
For the year ending 31 December 2024 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 Kevin Kane
Director
28 August 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Barrier Steel Fabrications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02317534 . The registered office is 98d Bourne Road, Bexley, Kent, DA5 1LU.
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:
Freehold 5% Straight Line (US), Not Depreciated (UK)
Plant & Machinery 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 318,343 70,654 382 389,379
Additions - - 899 899
As at 31 December 2024 318,343 70,654 1,281 390,278
Depreciation
As at 1 January 2024 63,016 70,654 222 133,892
Provided during the period 5,083 - 267 5,350
As at 31 December 2024 68,099 70,654 489 139,242
Net Book Value
As at 31 December 2024 250,244 - 792 251,036
As at 1 January 2024 255,327 - 160 255,487
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,634
Other creditors 467 467
Accruals and deferred income 1,320 1,320
Director's loan account 170,330 178,118
172,117 181,539
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 110 110
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