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REGISTERED NUMBER: 03842525 (England and Wales)















Unaudited Financial Statements

for the Period 1 October 2023 to 31 December 2024

for

Baranswift Limited
Baranswift Limited (Registered number: 03842525)






Contents of the Financial Statements
for the Period 1 October 2023 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Baranswift Limited

Company Information
for the Period 1 October 2023 to 31 December 2024







DIRECTOR: Mrs A Kappler





SECRETARY: V R Kappler





REGISTERED OFFICE: Meadow House
Bramley Lane
Higher Kinnerton
Chester
Cheshire
CH4 9AX





REGISTERED NUMBER: 03842525 (England and Wales)





ACCOUNTANTS: Kinsella Clarke Limited
61 Stanley Road
Bootle
Merseyside
L20 7BZ
Page 1
Baranswift Limited (Registered number: 03842525)

Balance Sheet
31 December 2024

31.12.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 541,829 544,717
541,829 544,717

CURRENT ASSETS
Stocks 1,410,000 975,000
Debtors 6 60,121 38,215
Cash at bank 4,893 99,314
1,475,014 1,112,529
CREDITORS
Amounts falling due within one year 7 149,770 125,144
NET CURRENT ASSETS 1,325,244 987,385
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,867,073
1,532,102

CREDITORS
Amounts falling due after more than one
year
8
(1,413,325
)
(1,088,317
)

PROVISIONS FOR LIABILITIES (3,198 ) (14,250 )
NET ASSETS 450,550 429,535

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Share premium 149,000 149,000
Capital redemption reserve 230,000 230,000
Retained earnings 70,550 49,535
450,550 429,535

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 notes form part of these financial statements

Page 2 continued...
Baranswift Limited (Registered number: 03842525)

Balance Sheet - continued
31 December 2024


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 director and authorised for issue on 29 September 2025 and were signed by:





Mrs A Kappler - Director


The notes form part of these financial statements

Page 3
Baranswift Limited (Registered number: 03842525)

Notes to the Financial Statements
for the Period 1 October 2023 to 31 December 2024

1. STATUTORY INFORMATION

Baranswift 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 33% on cost and 25% on 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 period 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 period 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.

Page 4 continued...
Baranswift Limited (Registered number: 03842525)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

2. ACCOUNTING POLICIES - continued

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 period was 4 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 31 December 2024 66,000
AMORTISATION
At 1 October 2023
and 31 December 2024 66,000
NET BOOK VALUE
At 31 December 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 525,000 193,178 718,178
Additions - 5,157 5,157
At 31 December 2024 525,000 198,335 723,335
DEPRECIATION
At 1 October 2023 - 173,461 173,461
Charge for period - 8,045 8,045
At 31 December 2024 - 181,506 181,506
NET BOOK VALUE
At 31 December 2024 525,000 16,829 541,829
At 30 September 2023 525,000 19,717 544,717

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 30.9.23
£    £   
Other debtors 60,121 38,215

Page 5 continued...
Baranswift Limited (Registered number: 03842525)

Notes to the Financial Statements - continued
for the Period 1 October 2023 to 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 30.9.23
£    £   
Bank loans and overdrafts 9,500 6,755
Trade creditors 29,905 15,964
Taxation and social security 15,600 3,086
Other creditors 94,765 99,339
149,770 125,144

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 30.9.23
£    £   
Bank loans 12,362 26,673
Other creditors 1,400,963 1,061,644
1,413,325 1,088,317

Page 6