REGISTERED NUMBER: 12767223 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

THE BARNS AT BLACKWATER MEADOW (LAND)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B J Lincoln

The Barns Lodge Parks Limited

SECRETARY:

REGISTERED OFFICE:

Moseley Hall Farm

Chelford Road

Knutsford

WA16 8RB

REGISTERED NUMBER:

12767223 (England and Wales)

ACCOUNTANTS:

Insight Accountancy Services Ltd

7A Alkmaar Way

Norwich Int Business Park

Norwich

Norfolk

NR6 6BF

FIXED ASSETS

Tangible assets

4

1,495,000

1,144,843

Investment property

5

825,000

750,000

2,320,000

1,894,843

CURRENT ASSETS

Debtors

6

535,663

22,726

Cash at bank

247

1,735

535,910

24,461

CREDITORS

Amounts falling due within one year

7

510,118

102,371

NET CURRENT ASSETS/(LIABILITIES)

25,792

(77,910

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,345,792

1,816,933

CREDITORS

Amounts falling due after more than one year

8

1,815,305

1,394,832

NET ASSETS

530,487

422,101

CAPITAL AND RESERVES

Called up share capital

100,002

100,002

Revaluation reserve

9

398,991

187,500

Retained earnings

31,494

134,599

530,487

422,101

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

B J Lincoln - Director

1.	STATUTORY INFORMATION

The Barns at Blackwater Meadow (Land) 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 as modified by the revaluation of certain assets.

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 the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

in accordance with the property

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 February 2024

1,163,491

Additions

159,708

Revaluations

206,988

At 31 January 2025

1,530,187

DEPRECIATION

At 1 February 2024

18,648

Charge for year

16,539

At 31 January 2025

35,187

NET BOOK VALUE

At 31 January 2025

1,495,000

At 31 January 2024

1,144,843

Cost or valuation at 31 January 2025 is represented by:

Land and

buildings

£

Valuation in 2024

1,163,491

Valuation in 2025

366,696

1,530,187

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

750,000

Revaluations

75,000

At 31 January 2025

825,000

NET BOOK VALUE

At 31 January 2025

825,000

At 31 January 2024

750,000

Fair value at 31 January 2025 is represented by:

£

Valuation in 2024

750,000

Valuation in 2025

75,000

825,000

6.

DEBTORS

31.1.25

31.1.24

£

£

Amounts falling due within one year:

Trade debtors

86,440

22,726

Amounts owed by group undertakings

348,541

-

Other debtors

680

-

435,661

22,726

Amounts falling due after more than one year:

Amounts owed by group undertakings

100,002

-

Aggregate amounts

535,663

22,726

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

10,345

66,671

Amounts owed to group undertakings

497,902

-

Taxation and social security

1,871

-

Other creditors

-

35,700

510,118

102,371

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

1,557,308

944,562

Amounts owed to group undertakings

-

262,770

Taxation and social security

257,997

187,500

1,815,305

1,394,832

9.

RESERVES

Revaluation

reserve

£

At 1 February 2024

187,500

Revaluation

211,491

At 31 January 2025

398,991

10.	RELATED PARTY DISCLOSURES

The Barns Lodge Parks Limited

At the end of the reporting period the company owed £397,902 (2024: £108,770) to The Barns Lodge

Parks Limited, its parent company.

31.1.25

31.1.24

£

£

Amount due from related party at the balance sheet date

397,902

108,770

The Barns at Blackwater Meadow (Operations) Limited

At the end of the reporting period the company was owed £348,541 (2024: £154,000) by The Barns at

Blackwater Meadow (Operations) Limited, a company under common control.

31.1.25

31.1.24

£

£

Amount due from related party at the balance sheet date

348,541

154,000