Company registration number 07540486 (England and Wales)
BARRON DIGITAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BARRON DIGITAL LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
BARRON DIGITAL LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
32,010
17,685
Current assets
Debtors
5
12,121
11,441
Cash at bank and in hand
12,762
18,859
24,883
30,300
Creditors: amounts falling due within one year
6
(20,308)
(20,914)
Net current assets
4,575
9,386
Total assets less current liabilities
36,585
27,071
Provisions for liabilities
(2,815)
(2,218)
Net assets
33,770
24,853
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
33,670
24,753
Total equity
33,770
24,853

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 7 November 2025
Mr A Barron
Director
Company registration number 07540486 (England and Wales)
BARRON DIGITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Barron Digital Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Henson Close, South Church Enterprise Park, Bishop Auckland, Co Durham, DL14 6WA.

1.1
Accounting convention

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
4% straight line
Fixtures and fittings
20% reducing balance
Equipment
33.3% straight line & 25% reducing balance

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.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.5
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 current liabilities.

BARRON DIGITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.10
Retirement benefits

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

BARRON DIGITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Leasehold land and buildings
Fixtures and fittings
Equipment
Total
£
£
£
£
Cost
At 1 April 2024
6,009
3,142
24,809
33,960
Additions
14,982
-
0
4,143
19,125
At 31 March 2025
20,991
3,142
28,952
53,085
Depreciation and impairment
At 1 April 2024
-
0
1,954
14,321
16,275
Depreciation charged in the year
240
238
4,322
4,800
At 31 March 2025
240
2,192
18,643
21,075
Carrying amount
At 31 March 2025
20,751
950
10,309
32,010
At 31 March 2024
6,009
1,188
10,488
17,685
BARRON DIGITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
11,697
11,016
Other debtors
424
425
12,121
11,441
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,736
399
Corporation tax
9,058
11,167
Other taxation and social security
1,976
3,384
Other creditors
7,538
5,964
20,308
20,914
2025-03-31 2024-04-01 false false false 07 November 2025 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr A Barron 07540486 2024-04-01 2025-03-31 07540486 2025-03-31 07540486 2024-03-31 07540486 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-03-31 07540486 core:FurnitureFittings 2025-03-31 07540486 core:ComputerEquipment 2025-03-31 07540486 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-03-31 07540486 core:FurnitureFittings 2024-03-31 07540486 core:ComputerEquipment 2024-03-31 07540486 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 07540486 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 07540486 core:CurrentFinancialInstruments 2025-03-31 07540486 core:CurrentFinancialInstruments 2024-03-31 07540486 core:ShareCapital 2025-03-31 07540486 core:ShareCapital 2024-03-31 07540486 core:RetainedEarningsAccumulatedLosses 2025-03-31 07540486 core:RetainedEarningsAccumulatedLosses 2024-03-31 07540486 bus:Director1 2024-04-01 2025-03-31 07540486 core:LandBuildings core:LongLeaseholdAssets 2024-04-01 2025-03-31 07540486 core:FurnitureFittings 2024-04-01 2025-03-31 07540486 core:ComputerEquipment 2024-04-01 2025-03-31 07540486 2023-04-01 2024-03-31 07540486 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-03-31 07540486 core:FurnitureFittings 2024-03-31 07540486 core:ComputerEquipment 2024-03-31 07540486 2024-03-31 07540486 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 07540486 core:WithinOneYear 2025-03-31 07540486 core:WithinOneYear 2024-03-31 07540486 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07540486 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07540486 bus:FRS102 2024-04-01 2025-03-31 07540486 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07540486 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP