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Gateway Business Park (Barncoose) Limited

Annual Report and Unaudited Financial Statements
Year Ended 31 December 2024

Registration number: 11014094

 

Gateway Business Park (Barncoose) Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 5

 

Gateway Business Park (Barncoose) Limited

Balance Sheet

31 December 2024

Note

2024
£

2023
£

Current assets

 

Stocks

4

434,763

434,763

Debtors

5

756

562

Cash at bank and in hand

 

2,806

2,854

 

438,325

438,179

Creditors: Amounts falling due within one year

6

(437,741)

(436,047)

Net assets

 

584

2,132

Capital and reserves

 

Called up share capital

8

100

100

Profit and loss account

484

2,032

Shareholders' funds

 

584

2,132

 

Gateway Business Park (Barncoose) Limited

Balance Sheet

31 December 2024

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 25 September 2025 and signed on its behalf by:
 

.........................................
Mrs M Pepper-Smith
Director

Company Registration Number: 11014094

 

Gateway Business Park (Barncoose) Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Jenson House
Cardrew Industrial Estate
Redruth
Cornwall
TR15 1SS

The principal place of business is:
Suite 1a(f)
Gateway Business Centre
Barncoose Industrial Estate
Redruth
Cornwall
TR15 3RQ

These financial statements were authorised for issue by the Board on 25 September 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

 

Gateway Business Park (Barncoose) Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2024

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.


 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4

Stocks

2024
£

2023
£

Work in progress

434,763

434,763

 

Gateway Business Park (Barncoose) Limited

Notes to the Unaudited Financial Statements

Year Ended 31 December 2024

5

Debtors

2024
£

2023
£

Trade debtors

193

193

Other debtors

563

369

756

562

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

7

431,023

429,930

Trade creditors

 

4,708

4,196

Accrued expenses

 

2,010

1,921

 

437,741

436,047

7

Loans and borrowings

Current loans and borrowings

2024
£

2023
£

Other borrowings

431,023

429,930

There are no amounts included above in respect of which any security has been given by the small entity.

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100