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Company No: 08357752 (England and Wales)

# DAMAGE BARTON LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

DAMAGE BARTON LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

DAMAGE BARTON LIMITED

## BALANCE SHEET

As at 31 March 2025
DAMAGE BARTON LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 505,249 |  | 478,319
|  | 505,249 |  | 478,319
Current assets |  |  |  |
Stocks |  | 1,279 |  | 891
Debtors | 4 | 29,782 |  | 25,102
Cash at bank and in hand |  | 323,847 |  | 359,482
|  | 354,908 |  | 385,475
Creditors: amounts falling due within one year | 5 | ( 222,135) |  | ( 256,286)
Net current assets |  | 132,773 |  | 129,189
Total assets less current liabilities |  | 638,022 |  | 607,508
Provision for liabilities |  | ( 67,167) |  | ( 78,836)
Net assets |  | 570,855 |  | 528,672
Capital and reserves |  |  |  |
Called-up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 569,855 |  | 527,672
Total shareholders' funds |  | 570,855 |  | 528,672

For the financial year ending 31 March 2025 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 financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Damage Barton Limited (registered number: 08357752) were approved and authorised for issue by the Board of Directors on 06 October 2025. They were signed on its behalf by:

H F Lethbridge Director |  | P J Lethbridge Director

DAMAGE BARTON LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
DAMAGE BARTON LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Damage Barton Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Damage Barton, Mortehoe, Woolacombe, EX34 7EJ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery | 15 % reducing balance
Vehicles | 15 % reducing balance
Fixtures and fittings | not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### 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.

##### Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 8 |  | 2

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2024 | 151,738 |  | 325,764 |  | 0 |  | 149,136 |  | 626,638
Additions | 0 |  | 16,250 |  | 44,720 |  | 0 |  | 60,970
At 31 March 2025 | 151,738 |  | 342,014 |  | 44,720 |  | 149,136 |  | 687,608
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2024 | 0 |  | 148,135 |  | 0 |  | 184 |  | 148,319
Charge for the financial year | 0 |  | 27,891 |  | 6,149 |  | 0 |  | 34,040
At 31 March 2025 | 0 |  | 176,026 |  | 6,149 |  | 184 |  | 182,359
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2025 | 151,738 |  | 165,988 |  | 38,571 |  | 148,952 |  | 505,249
At 31 March 2024 | 151,738 |  | 177,629 |  | 0 |  | 148,952 |  | 478,319

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 32 |  | 3,983
Other debtors | 29,750 |  | 21,119
| 29,782 |  | 25,102

Other debtors includes Prepayments and taxation.

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 39,134 |  | 0
Taxation and social security | 5,472 |  | 16,294
Other creditors | 177,529 |  | 239,992
| 222,135 |  | 256,286

Other creditors include Director's loan accounts, Income in advance and Accruals.