1 April 2024 false No description of principal activity Taxfiler 2024.6 SC650871business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC6508712024-03-31 SC6508712024-04-012025-03-31 SC650871business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC650871business:FilletedAccounts2024-04-012025-03-31 SC6508712025-03-31 SC650871business:Director12024-04-012025-03-31 SC650871business:RegisteredOffice2024-04-012025-03-31 SC6508712024-03-31 SC650871core:WithinOneYear2025-03-31 SC650871core:WithinOneYear2024-03-31 SC650871core:AfterOneYear2025-03-31 SC650871core:AfterOneYear2024-03-31 SC650871core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC650871core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC650871core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC650871core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC650871core:PreviouslyStatedAmount2025-03-31 SC650871core:PreviouslyStatedAmount2024-03-31 SC650871business:SmallEntities2024-04-012025-03-31 SC650871countries:Scotland2024-04-012025-03-31 SC650871core:MotorVehicles2024-04-012025-03-31 SC650871core:ComputerEquipment2024-04-012025-03-31 SC650871core:Goodwill2024-03-31 SC650871core:Goodwill2024-04-012025-03-31 SC650871core:Goodwill2025-03-31 SC650871core:MotorVehicles2024-03-31 SC650871core:ComputerEquipment2024-03-31 SC650871core:MotorVehicles2025-03-31 SC650871core:ComputerEquipment2025-03-31 SC650871business:OrdinaryShareClass12024-04-012025-03-31 SC650871business:OrdinaryShareClass12023-04-012024-03-31 SC6508712023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC650871 (Scotland)
T R Barbour Financial Planning Ltd Unaudited accounts for the year ended 31 March 2025
T R Barbour Financial Planning Ltd Unaudited accounts Contents
Page
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T R Barbour Financial Planning Ltd Company Information for the year ended 31 March 2025
Director
Thomas Richard Barbour
Company Number
SC650871 (Scotland)
Registered Office
St. James's Place 18-22 Melville Street Edinburgh EH3 7NS United Kingdom
Accountants
Thaler Limited 86 The Ness Dollar Clackmanannshire FK14 7EB
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T R Barbour Financial Planning Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
960,234 
772,390 
Tangible assets
5,868 
22,899 
Investments
11,000 
11,000 
977,102 
806,289 
Current assets
Debtors
30,107 
38,645 
Cash at bank and in hand
86,214 
101,634 
116,321 
140,279 
Creditors: amounts falling due within one year
(265,158)
(139,554)
Net current (liabilities)/assets
(148,837)
725 
Total assets less current liabilities
828,265 
807,014 
Creditors: amounts falling due after more than one year
(527,979)
(555,223)
Net assets
300,286 
251,791 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
300,276 
251,781 
Shareholders' funds
300,286 
251,791 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 August 2025 and were signed on its behalf by
Thomas Richard Barbour Director Company Registration No. SC650871
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T R Barbour Financial Planning Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
T R Barbour Financial Planning Ltd is a private company, limited by shares, registered in Scotland, registration number SC650871. The registered office is St. James's Place, 18-22 Melville Street, Edinburgh, EH3 7NS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
4 years
Computer equipment
4 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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T R Barbour Financial Planning Ltd Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
918,000 
Additions
242,000 
At 31 March 2025
1,160,000 
Amortisation
At 1 April 2024
145,610 
Charge for the year
54,156 
At 31 March 2025
199,766 
Net book value
At 31 March 2025
960,234 
At 31 March 2024
772,390 
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
61,850 
5,693 
67,543 
At 31 March 2025
61,850 
5,693 
67,543 
Depreciation
At 1 April 2024
41,233 
3,411 
44,644 
Charge for the year
15,463 
1,568 
17,031 
At 31 March 2025
56,696 
4,979 
61,675 
Net book value
At 31 March 2025
5,154 
714 
5,868 
At 31 March 2024
20,617 
2,282 
22,899 
6
Investments
Other investments 
£ 
Valuation at 1 April 2024
11,000 
Valuation at 31 March 2025
11,000 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
30,107 
38,645 
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T R Barbour Financial Planning Ltd Notes to the Accounts for the year ended 31 March 2025
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
122,928 
98,760 
Obligations under finance leases and hire purchase contracts
8,069 
8,069 
Taxes and social security
41,352 
30,490 
Loans from directors
92,798 
2,004 
Accruals
11 
231 
265,158 
139,554 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
507,439 
526,614 
Obligations under finance leases and hire purchase contracts
20,540 
28,609 
527,979 
555,223 
10
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £0.10 each
10 
10 
11
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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