REGISTERED NUMBER: 00351161 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2025

for

C.W. Barsley & Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R D Barsley

A E Nurden

REGISTERED OFFICE:

16 Commercial Road

Paddock Wood

TONBRIDGE

Kent

TN12 6EJ

REGISTERED NUMBER:

00351161 (England and Wales)

ACCOUNTANTS:

Blain Pritchard

Chartered Certified Accountants

74 College Road

Maidstone

Kent

ME15 6SL

FIXED ASSETS

Tangible assets

4

825,062

838,925

CURRENT ASSETS

Stocks

297,301

327,253

Debtors

5

1,913

12,040

Cash at bank and in hand

103,924

374,376

403,138

713,669

CREDITORS

Amounts falling due within one year

6

241,775

494,872

NET CURRENT ASSETS

161,363

218,797

TOTAL ASSETS LESS CURRENT LIABILITIES

986,425

1,057,722

PROVISIONS FOR LIABILITIES

8,264

10,850

NET ASSETS

978,161

1,046,872

CAPITAL AND RESERVES

Called up share capital

5,025

5,025

Capital redemption reserve

4,975

4,975

Retained earnings

968,161

1,036,872

SHAREHOLDERS' FUNDS

978,161

1,046,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th March 2025 and were signed on its behalf by:

R D Barsley - Director

A E Nurden - Director

1.	STATUTORY INFORMATION

C.W. Barsley & Son 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at 0% on freehold property and improvements in order to write of their cost to residual value over their useful economic lives. In the opinion of the directors, the residual values of these assets is sufficiently high and the useful economic lives sufficiently long that any depreciation charge is not material.

Stocks

Stock has been valued, by the directors, at the lower of current selling price less normal gross profit margin, and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year 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.

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 year was 39 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

Plant and

and

property

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1st February 2024

508,160

272,259

156,849

125,215

1,062,483

Additions

-

-

2,015

-

2,015

Disposals

-

-

(25,657

)

(1,091

)

(26,748

)

At 31st January 2025

508,160

272,259

133,207

124,124

1,037,750

DEPRECIATION

At 1st February 2024

-

-

128,328

95,230

223,558

Charge for year

-

-

7,250

6,922

14,172

Eliminated on disposal

-

-

(23,966

)

(1,076

)

(25,042

)

At 31st January 2025

-

-

111,612

101,076

212,688

NET BOOK VALUE

At 31st January 2025

508,160

272,259

21,595

23,048

825,062

At 31st January 2024

508,160

272,259

28,521

29,985

838,925

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

421

Other debtors

1,913

11,619

1,913

12,040

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

65,288

78,216

Taxation and social security

48,728

73,995

Other creditors

127,759

342,661

241,775

494,872

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £86,840 (2024 - £101,040) were paid to the directors .

The controlling party is R D Barsley.