Company registration number 02815737 (England and Wales)
GOLDING BARN ESTATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
GOLDING BARN ESTATES LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
GOLDING BARN ESTATES LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr D W Beamish
Mr S G Beamish
Company number
02815737
Registered office
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
Accountants
TC Group
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
GOLDING BARN ESTATES LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
55,016
73,644
Investment property
4
2,750,000
2,750,000
2,805,016
2,823,644
Current assets
Debtors
5
87,196
80,672
Cash at bank and in hand
254,836
190,120
342,032
270,792
Creditors: amounts falling due within one year
6
(94,474)
(69,090)
Net current assets
247,558
201,702
Total assets less current liabilities
3,052,574
3,025,346
Provisions for liabilities
(359,620)
(364,277)
Net assets
2,692,954
2,661,069
Capital and reserves
Called up share capital
80
80
Capital redemption reserve
20
20
Profit and loss reserves
2,692,854
2,660,969
Total equity
2,692,954
2,661,069
GOLDING BARN ESTATES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 3 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 November 2025 and are signed on its behalf by:
Mr D W Beamish
Director
Company registration number 02815737 (England and Wales)
GOLDING BARN ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Golding Barn Estates Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Courtyard, Shoreham Road, Upper Beeding, Steyning, West Sussex, BN44 3TN.

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 pound.

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

1.2
Turnover

Turnover represents net rental income receivable, excluding value added tax.

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:

Plant and equipment
20% straight line
Fixtures and fittings
25% reducing balance
Motor vehicles
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
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

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.

GOLDING BARN ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
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.

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 profit and loss account 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 profit and loss account, 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
Retirement benefits

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

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

GOLDING BARN ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 July 2024
113,958
25,689
100,351
239,998
Additions
425
97
-
0
522
At 30 June 2025
114,383
25,786
100,351
240,520
Depreciation and impairment
At 1 July 2024
112,114
8,277
45,963
166,354
Depreciation charged in the year
1,181
4,372
13,597
19,150
At 30 June 2025
113,295
12,649
59,560
185,504
Carrying amount
At 30 June 2025
1,088
13,137
40,791
55,016
At 30 June 2024
1,844
17,412
54,388
73,644
4
Investment property
2025
£
Fair value
At 1 July 2024 and 30 June 2025
2,750,000

Investment property comprises Industrial Units. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors.

GOLDING BARN ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
40,530
37,176
Other debtors
44,700
41,200
Prepayments and accrued income
1,966
2,296
87,196
80,672
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
635
535
Taxation and social security
61,315
59,419
Other creditors
32,524
9,136
94,474
69,090
7
Profit and loss reserves

Included within profit and loss reserves are non-distributable reserves totalling £1,675,614 (2024: £1,675,614).

2025-06-30 2024-07-01 false false false 03 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr D W Beamish Mr S G Beamish 02815737 2024-07-01 2025-06-30 02815737 bus:Director1 2024-07-01 2025-06-30 02815737 bus:Director2 2024-07-01 2025-06-30 02815737 bus:RegisteredOffice 2024-07-01 2025-06-30 02815737 2025-06-30 02815737 2024-06-30 02815737 core:PlantMachinery 2025-06-30 02815737 core:FurnitureFittings 2025-06-30 02815737 core:MotorVehicles 2025-06-30 02815737 core:PlantMachinery 2024-06-30 02815737 core:FurnitureFittings 2024-06-30 02815737 core:MotorVehicles 2024-06-30 02815737 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 02815737 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 02815737 core:CurrentFinancialInstruments 2025-06-30 02815737 core:CurrentFinancialInstruments 2024-06-30 02815737 core:ShareCapital 2025-06-30 02815737 core:ShareCapital 2024-06-30 02815737 core:CapitalRedemptionReserve 2025-06-30 02815737 core:CapitalRedemptionReserve 2024-06-30 02815737 core:RetainedEarningsAccumulatedLosses 2025-06-30 02815737 core:RetainedEarningsAccumulatedLosses 2024-06-30 02815737 core:PlantMachinery 2024-07-01 2025-06-30 02815737 core:FurnitureFittings 2024-07-01 2025-06-30 02815737 core:MotorVehicles 2024-07-01 2025-06-30 02815737 2023-07-01 2024-06-30 02815737 core:PlantMachinery 2024-06-30 02815737 core:FurnitureFittings 2024-06-30 02815737 core:MotorVehicles 2024-06-30 02815737 2024-06-30 02815737 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02815737 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02815737 bus:FRS102 2024-07-01 2025-06-30 02815737 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 02815737 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP