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Registered number: 13126441 BARNEY HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
BARNEY HOLDINGS LIMITED REGISTERED NUMBER: 13126441 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | - |  | 73
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 38,511 |  | 47,286 |
Cash at bank and in hand |  | - |  | 36,478 |
|  | 38,511 |  | 83,764 |
Creditors: amounts falling due within one year | 6 | (20,094) |  | (73,491) |
Net current assets |  |  | 18,417 |  | 10,273
Total assets less current liabilities |  |  | 18,417 |  | 10,346
Net assets |  |  | 18,417 |  | 10,346
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 18,317 |  | 10,246
|  |  | 18,417 |  | 10,346
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BARNEY HOLDINGS LIMITED REGISTERED NUMBER: 13126441 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr A Barney
Director
Date: 2 October 2025
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BARNEY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
Barney Holdings Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, England, CB4 0WZ. The principle activity continues to be that of a holding company. The Company is the parent company in a group. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentational currency is pounds sterling. The level of rounding is to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors consider that the going concern basis is no longer appropriate for these financial statements as the company has ceased to trade. The directors have decided to prepare these accounts not on a going concern basis and therefore all assets have been restated to their fair value and all liabilities have been reclassified as due within one year. No other changes have been made.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
BARNEY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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BARNEY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| At 1 February 2024 | 73
| Disposals | (73)
| At 31 January 2025 | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 38,511 | 47,286
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 57,058
| Corporation tax | - | 11,932
| Other taxation and social security | 958 | -
| Other creditors | 14,143 | -
| Accruals and deferred income | 4,993 | 4,501
|  | 20,094 | 73,491
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BARNEY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Related party transactions
| During the year the Company disposed of its shareholding in its subsidiary company. The Company continued to operate a loan with this entity. The balance at the year end was £14,143 (2024 - £57,058). This balance is shown within creditors. The Loan is unsecured, interest free and repayable on demand. During the year the Company operated a loan with the directors. The balance at the year end owed to the company was £38,511 (2024 - £35,354). This balance is shown within other debtors. The loan is unsecured, and was repaid within 9 months of the year end.
9. | Controlling party
The Ultimate Controlling Party is Mr A Barney by virtue of his 100% control of the Company.
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