Company registration number 10321453 (England and Wales)
BARNOLD POST LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
PAGES FOR FILING WITH REGISTRAR
BARNOLD POST LIMITED
CONTENTS
Page
Director's report
1
Balance sheet
2
Notes to the financial statements
3 - 6
BARNOLD POST LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
- 1 -

The director presents her annual report and financial statements for the year ended 31 August 2024.

Principal activities

The principal activity of the company continued to be that of TV post production and post supervisor.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

B Arnold
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
B Arnold
Director
2 December 2025
BARNOLD POST LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2024
31 August 2024
- 2 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,549
2,979
Current assets
Debtors
4
34,417
20,539
Cash at bank and in hand
80,036
19,680
114,453
40,219
Creditors: amounts falling due within one year
5
(49,676)
(20,698)
Net current assets
64,777
19,521
Net assets
67,326
22,500
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
67,226
22,400
Total equity
67,326
22,500

For the financial year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The director acknowledges her 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 2 December 2025
B Arnold
Director
Company registration number 10321453 (England and Wales)
BARNOLD POST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
- 3 -
1
Accounting policies
Company information

Barnold Post Limited is a private company limited by shares incorporated in England and Wales. The registered office is 308 Ewell Road, Surbiton, Surrey, KT6 7AL.

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 £.

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.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

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.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

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

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.

BARNOLD POST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

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.

BARNOLD POST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
1
Accounting policies
(Continued)
- 5 -
1.5
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.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

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

2024
2023
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 and 31 August 2024
6,536
Depreciation and impairment
At 1 September 2023
3,557
Depreciation charged in the year
430
At 31 August 2024
3,987
Carrying amount
At 31 August 2024
2,549
At 31 August 2023
2,979
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
34,417
20,539
BARNOLD POST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 6 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
28,535
11,224
Other taxation and social security
16,219
4,521
Other creditors
4,922
4,953
49,676
20,698
6
Directors' transactions

Dividends totalling £47,500 (2023 - £49,800) were paid in the year in respect of shares held by the company's directors.

2024-08-31 2023-09-01 false false false 02 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity B Arnold 10321453 2023-09-01 2024-08-31 10321453 core:PreviouslyStatedAmount 2023-09-01 2024-08-31 10321453 bus:Director1 2023-09-01 2024-08-31 10321453 2024-08-31 10321453 2023-08-31 10321453 core:OtherPropertyPlantEquipment 2024-08-31 10321453 core:OtherPropertyPlantEquipment 2023-08-31 10321453 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 10321453 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 10321453 core:CurrentFinancialInstruments 2024-08-31 10321453 core:CurrentFinancialInstruments 2023-08-31 10321453 core:ShareCapital 2024-08-31 10321453 core:ShareCapital 2023-08-31 10321453 core:RetainedEarningsAccumulatedLosses 2024-08-31 10321453 core:RetainedEarningsAccumulatedLosses 2023-08-31 10321453 core:PlantMachinery 2023-09-01 2024-08-31 10321453 2022-09-01 2023-08-31 10321453 core:OtherPropertyPlantEquipment 2023-08-31 10321453 core:OtherPropertyPlantEquipment 2023-09-01 2024-08-31 10321453 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10321453 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10321453 bus:FRS102 2023-09-01 2024-08-31 10321453 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 10321453 bus:FullAccounts 2023-09-01 2024-08-31 xbrli:pure xbrli:shares iso4217:GBP