Company registration number 15529256 (England and Wales)
REFORMER AT THE BARN LIMITED
Unaudited Financial Statements
For The Year Ended 28 February 2025
Pages For Filing With Registrar
Reformer At The Barn Limited
REFORMER AT THE BARN LIMITED
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
Reformer At The Barn Limited
REFORMER AT THE BARN LIMITED
Accountants' Report To The Board Of Directors On The Preparation Of The Unaudited Statutory Financial Statements Of Reformer At The Barn Limited For The Year Ended 28 February 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Reformer At The Barn Limited for the year ended 28 February 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Reformer At The Barn Limited, as a body, in accordance with the terms of our engagement letter dated 9 October 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Reformer At The Barn Limited and state those matters that we have agreed to state to the b oard of d irectors of Reformer At The Barn Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Reformer At The Barn Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Reformer At The Barn Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Reformer At The Barn Limited. You consider that Reformer At The Barn Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Reformer At The Barn Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Chavereys Limited
Chartered Accountants
The Goods Shed
Jubilee Way
Faversham
Kent
ME13 8GD
England
14 November 2025
Reformer At The Barn Limited
REFORMER AT THE BARN LIMITED
Balance Sheet
As At 28 February 2025
28 February 2025
- 2 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
22,680
Current assets
Debtors
4
23,600
Cash at bank and in hand
12,921
36,521
Creditors: amounts falling due within one year
5
(20,138)
Net current assets
16,383
Total assets less current liabilities
39,063
Provisions for liabilities
(5,670)
Net assets
33,393
Capital and reserves
Called up share capital
100
Profit and loss reserves
33,293
Total equity
33,393

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.

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 13 November 2025 and are signed on its behalf by:
Mr SP Topham
Director
Company registration number 15529256 (England and Wales)
Reformer At The Barn Limited
REFORMER AT THE BARN LIMITED
Notes To The Financial Statements
For The Year Ended 28 February 2025
- 3 -
1
Accounting policies
Company information

Reformer At The Barn Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Goods Shed, Jubilee Way, Faversham, Kent, England, ME13 8GD.

1.1
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 a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

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
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
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.

Reformer At The Barn Limited
REFORMER AT THE BARN LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 28 February 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.5
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
Number
Total
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 28 February 2024
-
0
Additions
25,450
At 28 February 2025
25,450
Depreciation and impairment
At 28 February 2024
-
0
Depreciation charged in the year
2,770
At 28 February 2025
2,770
Carrying amount
At 28 February 2025
22,680
Reformer At The Barn Limited
REFORMER AT THE BARN LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 28 February 2025
- 5 -
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
100
Other debtors
23,500
23,600
5
Creditors: amounts falling due within one year
2025
£
Corporation tax
3,819
Accruals and deferred income
16,319
20,138
6
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
2025
Balances:
£
Accelerated capital allowances
5,670
2025
Movements in the year:
£
Liability at 28 February 2024
-
Charge to profit or loss
5,670
Liability at 28 February 2025
5,670
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