Dronfield Hall Barn Limited 31/12/2024 iXBRL

Company registration number: 14686643

Dronfield Hall Barn Limited

Trading as Dronfield Hall Barn

Unaudited filleted financial statements

31 December 2024

Dronfield Hall Barn Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Dronfield Hall Barn Limited

Directors and other information


	Directors	Mr. Alan Powell
		Ms. Lisa Mason


	Company number	14686643


	Registered office	Unit 8, Acorn Business Park
		Woodseats Close
		Sheffield
		South Yorkshire
		S8 0TB


	Business address	High Street
		Dronfield
		Derbyshire
		S18 1PX


	Accountants	Henry Bramall & Co Limited
		Unit 8, Acorn Business Park
		Woodseats Close
		Sheffield
		S8 0TB

Dronfield Hall Barn Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Dronfield Hall Barn Limited

Year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dronfield Hall Barn Limited for the year ended 31 December 2024 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Dronfield Hall Barn Limited, as a body, in accordance with the terms of our engagement letter dated 9 March 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Dronfield Hall Barn Limited and state those matters that we have agreed to state to the board of directors of Dronfield Hall Barn Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dronfield Hall Barn Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Dronfield Hall Barn Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dronfield Hall Barn Limited. You consider that Dronfield Hall Barn Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dronfield Hall Barn Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Henry Bramall & Co Limited

Association of Chartered Certified Accountants

Unit 8, Acorn Business Park

Woodseats Close

Sheffield

S8 0TB

30 September 2025

Dronfield Hall Barn Limited

Statement of financial position

31 December 2024

		31/12/24		31/12/23
	Note	£	£	£	£

Fixed assets
Tangible assets	5	7,657		10,210
		_______		_______
			7,657		10,210

Current assets
Stocks		2,056		1,026
Debtors	6	56,523		39,272
Cash at bank and in hand		250		332
		_______		_______
		58,829		40,630
Creditors: amounts falling due
within one year	7	( 56,241)		( 40,731)
		_______		_______
Net current assets/(liabilities)			2,588		( 101)
			_______		_______
Total assets less current liabilities			10,245		10,109

			_______		_______
Net assets			10,245		10,109
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			10,244		10,108
			_______		_______
Shareholders funds			10,245		10,109
			_______		_______

For the 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 financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 September 2025 , and are signed on behalf of the board by:

Mr. Alan Powell Ms. Lisa Mason

Director Director

Company registration number: 14686643

Dronfield Hall Barn Limited

Notes to the financial statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Unit 8, Acorn Business Park, Woodseats Close, Sheffield, South Yorkshire, S8 0TB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

Current tax is recognised on taxable profit for the current and past periods suffice is it reduced to nil as the profits have been gift aided to its parent charity. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	20 %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 24 (2023: 25 ).

The aggregate payroll costs incurred during the year were:

	Year	Period
	ended	ended
	31/12/24	31/12/23
	£	£
Wages and salaries	205,264	184,201
Social security costs	7,575	6,082
Other pension costs	3,336	2,837
	_______	_______
	216,175	193,120
	_______	_______

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 January 2024 and 31 December 2024	12,763	12,763
	_______	_______
Depreciation
At 1 January 2024	2,553	2,553
Charge for the year	2,553	2,553
	_______	_______
At 31 December 2024	5,106	5,106
	_______	_______
Carrying amount
At 31 December 2024	7,657	7,657
	_______	_______
At 31 December 2023	10,210	10,210
	_______	_______

6. Debtors

	31/12/24	31/12/23
	£	£
Trade debtors	-	3,289
Amounts owed by group undertakings and undertakings in which the company has a participating interest	56,523	34,921
Other debtors	-	1,062
	_______	_______
	56,523	39,272
	_______	_______

7. Creditors: amounts falling due within one year

	31/12/24	31/12/23
	£	£
Trade creditors	11,395	8,007
Social security and other taxes	41,328	30,984
Other creditors	3,518	1,740
	_______	_______
	56,241	40,731
	_______	_______

8. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	Year	Period	Year	Period
	ended	ended	ended	ended
	31/12/24	31/12/23	31/12/24	31/12/23
	£	£	£	£
Dronfield Heritage Trust - income	65,378	16,575	56,523	34,972
Dronfield Heritage Trust - cost	( 2,000)	( 4,750)	-	-
	_______	_______	_______	_______

These related costs are the recharge of payroll and overhead between this company and its parent.

9. Controlling party

This company is the trading subsidiary of the Charity known as Dronfield Heritage Trust (charity number:1120875) a company incorporated in England and Wales under registered number 06299935. This being the ultimate parent company.