Company registration number 02727787 (England and Wales)
BARON ESTATES (EUROPE) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
BARON ESTATES (EUROPE) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2
BARON ESTATES (EUROPE) LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
28 February 2025
29 February 2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
31
26
Creditors: amounts falling due within one year
3
(240)
(380)
Net current liabilities
(209)
(354)
Creditors: amounts falling due after more than one year
4
(160,181)
(159,700)
Net liabilities
(160,390)
(160,054)
Capital and reserves
Called up share capital
2,000
2,000
Profit and loss reserves
(162,390)
(162,054)
Total equity
(160,390)
(160,054)
For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 30 October 2025
Mr W G Broughton
Director
Company registration number 02727787 (England and Wales)
BARON ESTATES (EUROPE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
1.1
Company information
Baron Estates (Europe) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11 Hillside Avenue, St Helens, Merseyside, United Kingdom, WA10 6LS.
1.2
Basis of preparation
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. These financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.3
Going concern
The financial statements have been prepared on a going concern basis, the validity of which depends upon future profitable trading, and the support of the directors. Should the company be unable to continue trading, adjustments would be necessary to reduce the value of assets to their recoverable amounts, to provide for further liabilities which might arise and to reclassify fixed assets as current assets.true
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
1
1
3
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
240
380
4
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans and borrowings
160,181
159,700
5
Going concern
Although the financial statements show net current liabilities of £209 (2024 £354) and net liabilities of £160,390 (2024 £160,054), the director is of the opinion that the financial statements can be prepared on the going concern basis on the grounds that the company will continue to receive support from the director and will trade profitably in the future.