Barrhall Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI648343

		24 December 2024		24 December 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,447,883		1,490,292
Investments	5		398,182		176,896

			1,846,065		1,667,188
CURRENT ASSETS
Debtors	6	552,919		338,939
Cash at bank and in hand		2,554,493		3,228,242

		3,107,412		3,567,181
Creditors: Amounts Falling Due Within One Year	7	(15,875 )		(28,349 )

NET CURRENT ASSETS (LIABILITIES)			3,091,537		3,538,832

TOTAL ASSETS LESS CURRENT LIABILITIES			4,937,602		5,206,020

NET ASSETS			4,937,602		5,206,020

CAPITAL AND RESERVES
Called up share capital	8		100		100
Revaluation reserve	10		826,569		826,569
Other reserves			27,901		27,901
Profit and Loss Account			4,083,032		4,351,450

SHAREHOLDERS' FUNDS			4,937,602		5,206,020

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Barrhall Group Ltd

Balance Sheet (continued)

As At 24 December 2024

For the year ending 24 December 2024 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 directors acknowledge their 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 David Robinson Director	Mrs Gillian Robinson Director
04/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Barrhall Group Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI648343 . The registered office is PO Box BT41 2SJ, Sarah Jane House, Greystone Road, Antrim, Antrim, BT41 2SJ.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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	Straight line over 50/20 years
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

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Barrhall Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 24 December 2024

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 25 December 2023	1,493,761	-	79,687	-	1,573,448
Additions	-	2,538	52,300	1,982	56,820
Disposals	-	-	(69,687 )	-	(69,687 )

As at 24 December 2024	1,493,761	2,538	62,300	1,982	1,560,581

Depreciation
As at 25 December 2023	67,219	-	15,937	-	83,156
Provided during the period	27,500	508	15,075	396	43,479
Disposals	-	-	(13,937 )	-	(13,937 )

As at 24 December 2024	94,719	508	17,075	396	112,698

Net Book Value
As at 24 December 2024	1,399,042	2,030	45,225	1,586	1,447,883

As at 25 December 2023	1,426,542	-	63,750	-	1,490,292

5. Investments

	Subsidiaries	Other	Total
	£	£	£
Cost or Valuation
As at 25 December 2023	1,896	175,000	176,896
Additions	-	222,182	222,182
Disposals	(896 )	-	(896 )

As at 24 December 2024	1,000	397,182	398,182

Provision
As at 25 December 2023	-	-	-

As at 24 December 2024	-	-	-

Net Book Value
As at 24 December 2024	1,000	397,182	398,182

As at 25 December 2023	1,896	175,000	176,896

6. Debtors

	24 December 2024	24 December 2023
	£	£
Due within one year
Trade debtors	23,781	7,849
Amounts owed by participating interests	207,000	-
Other debtors	322,138	331,090

	552,919	338,939

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Barrhall Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 24 December 2024

7. Creditors: Amounts Falling Due Within One Year

	24 December 2024	24 December 2023
	£	£
Trade creditors	600	(1 )
Other creditors	15,275	28,350

	15,875	28,349

8. Share Capital

	24 December 2024	24 December 2023
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 25 December 2023	Amounts advanced	Amounts repaid	Amounts written off	As at 24 December 2024
	£	£	£	£	£
Mr David Robinson	-	37,500	-	-	37,500
Mrs Gillian Robinson	-	37,500	-	-	37,500

The above loans are unsecured, interest free and repayable on demand. They were repaid in full by mid September 2025.

10. Reserves

	Revaluation Reserve
	£
As at 25 December 2023	826,569

As at 24 December 2024	826,569

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