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06782547falseBROKERAGE AND SPIRIT EXPORTERS2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-12-31http://www.companieshouse.gov.uk/cd:Director12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-12-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-12-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-01-012024-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-01-012024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-12-31http://www.companieshouse.gov.uk/2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:FRS1022024-01-012024-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-01-012024-12-31http://www.companieshouse.gov.uk/pt:LandBuildings2023-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-01-012024-12-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-12-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 06782547






BARTELS RAWLINGS INTERNATIONAL LTD


ACCOUNTS

FOR THE YEAR ENDED 31/12/2024
























Prepared By:
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND


ACCOUNTS
FOR THE YEAR ENDED 31/12/2024





DIRECTORS
S LLOYD



SECRETARY
C LLOYD


REGISTERED OFFICE
20 WESTLANDS WAY
OXTED
SURREY
RH8 0ND


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06782547



BANKERS
SANTANDER UK PLC



ACCOUNTANTS
LHM ACCOUNTANTS
Incorporated Financial Accountants
20 Westlands Way
Oxted
Surrey
RH8 0ND


ACCOUNTS
FOR THEYEARENDED31/12/2024



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		-


BALANCE SHEET AT 31/12/2024

			2024		2023
	Notes		£		£

FIXED ASSETS
Tangible assets	3		1,612,297		1,605,458

CURRENT ASSETS
Stock		3,785,491		4,535,489
Debtors	6	2,711,198		2,379,376
Cash at bank and in hand		2,128,351		2,157,427
		8,625,040		9,072,292
CREDITORS: Amounts falling due within one year	7	1,038,103		5,580,995
NET CURRENT ASSETS			7,586,937		3,491,297
TOTAL ASSETS LESS CURRENT LIABILITIES			9,199,234		5,096,755

CAPITAL AND RESERVES

Called up share capital	8		100		100
Revaluation reserve	1f,9		(250,000)		(250,000)
Profit and loss account			9,449,134		5,346,655
SHAREHOLDERS' FUNDS			9,199,234		5,096,755

For the year ending 31/12/2024 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 18/09/2025 and signed on their behalf by



.............................
S LLOYD
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Land And Buildings		reducing balance Over useful life (50 years)%
Commercial Vehicles		reducing balance 25%
Fixtures and Fittings		straight line 25%
Equipment		straight line 25%




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




1c. Investment Properties

Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.




1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1f. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 9).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.




3. TANGIBLE FIXED ASSETS

	Land And	Commercial	Fixtures
	Buildings	Vehicles	and Fittings	Equipment	Total
	£	£	£	£	£
Cost
At 01/01/2024	1,114,559	141,246	-	(1)	1,255,804
Additions	-	-	44,907	11,000	55,907
At 31/12/2024	1,114,559	141,246	44,907	10,999	1,311,711
Depreciation
At 01/01/2024	9,574	54,146	-	-	63,720
For the year	9,574	21,775	14,969	2,750	49,068
At 31/12/2024	19,148	75,921	14,969	2,750	112,788
Net Book Amounts
At 31/12/2024	1,095,411	65,325	29,938	8,249	1,198,923
At 31/12/2023	1,104,985	87,100	-	(1)	1,192,084




4. INVESTMENT PROPERTIES

	Investment
	Properties	Total
	£	£
Fair value
At 01/01/2024	413,374	413,374
At 31/12/2024	413,374	413,374




5. STOCK	2024	2023
	£	£
Stock comprises:

Stock	3,785,491	4,535,489
	3,785,491	4,535,489




6. DEBTORS	2024	2023
	£	£
Amounts falling due within one year
Trade debtors	299,996	917,123
VAT	10,023	2,153
Amounts due from group companies	2,401,179	1,460,100
	2,711,198	2,379,376




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2024	2023
	£	£
UK corporation tax	104,597	269,713
PAYE control	2,120	54
Directors current account	22,711	1,960,400
Trade creditors	508,445	2,340,605
Accruals	390,230	385,150
	1,028,103	4,955,922




2. EMPLOYEES

	2024	2023
	No.	No.
Average number of employees	2	-




8. SHARE CAPITAL	2024	2023
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




9. REVALUATION RESERVE	2024	2023
	£	£
Revaluation reserve	(250,000)	(250,000)
	(250,000)	(250,000)