09073809 false property management 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-05-31 http://www.companieshouse.gov.uk/cd:Director1 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-05-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-05-31 http://www.companieshouse.gov.uk/2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2025-05-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09073809
Paul Barber Commodities Limited
ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Paul Barber Commodities Limited

ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
DIRECTORS
Miss T M Giddings
REGISTERED OFFICE
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09073809
BANKERS
Lloyds Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Paul Barber Commodities Limited

ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Paul Barber Commodities Limited

BALANCE SHEET AT 31/05/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  |  |  |  | 223,632 |  |  |  | 223,632
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Debtors |  | 2 |  | 42,000 |  |  |  | - |  |
Cash at bank and in hand |  |  |  | 9,399 |  |  |  | 3,497 |  |
|  |  |  | 51,399 |  |  |  | 3,497 |  |
CREDITORS: Amounts falling due within one year |  | 3 |  | 135,709 |  |  |  | 124,994 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (84,310) |  |  |  | (121,497)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 139,322 |  |  |  | 102,135
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  |  | 139,320 |  |  |  | 102,133
SHAREHOLDERS' FUNDS |  |  |  |  |  | 139,322 |  |  |  | 102,135
For the year ending 31/05/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 02/07/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Miss T M Giddings |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Paul Barber Commodities Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Investment Properties
Investment properties are included in the financial statements at fair value. No depreciation is provided on such property. Any changes in fair value are recognised in the profit and loss account.

1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

1d. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Rental income is recognised as it falls due.

2. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 42,000 |  | -
|  |  |  | 42,000 |  | -

Paul Barber Commodities Limited

3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 10,856 |  | 142
Directors current account |  |  |  | 124,373 |  | 124,372
Accruals |  |  |  | 480 |  | 480
|  |  |  | 135,709 |  | 124,994

4. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | - |  | -

5. RELATED PARTY TRANSACTIONS
At the balance sheet date the company owed to the director £124,373 (2024 - £124,372). This amount is unsecured, interest free and repayable on demand.