REGISTERED NUMBER: 10885942 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Barn Oak Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Gee-Pemberton

Mr B T Leversidge

REGISTERED OFFICE:

Unit 44 Ravenshorn Way

Renishaw

Sheffield

S21 3WY

REGISTERED NUMBER:

10885942 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

93,488

70,681

CURRENT ASSETS

Stocks

9,840

12,300

Debtors

5

338,991

175,244

Cash at bank

656,963

545,225

1,005,794

732,769

CREDITORS

Amounts falling due within one year

6

483,059

388,416

NET CURRENT ASSETS

522,735

344,353

TOTAL ASSETS LESS CURRENT LIABILITIES

616,223

415,034

CREDITORS

Amounts falling due after more than one year

7

40,620

37,819

NET ASSETS

575,603

377,215

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

575,503

377,115

575,603

377,215

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

Mr B T Leversidge - Director

1.	STATUTORY INFORMATION

Barn Oak Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% reducing balance

Fittings fixtures and equipment - 25% reducing balance

Motor vehicles - 25% reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

93,609

Additions

44,975

At 30 June 2025

138,584

DEPRECIATION

At 1 July 2024

22,928

Charge for year

22,168

At 30 June 2025

45,096

NET BOOK VALUE

At 30 June 2025

93,488

At 30 June 2024

70,681

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

334,877

170,374

Other debtors

4,114

4,870

338,991

175,244

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,287

10,648

Hire purchase contracts

9,517

3,145

Trade creditors

216,051

130,252

Taxation and social security

189,316

210,174

Other creditors

57,888

34,197

483,059

388,416

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

225

10,151

Hire purchase contracts

40,395

27,668

40,620

37,819

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

29,664

18,606