REGISTERED NUMBER: 05192252 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARRINGTON LANDSCAPES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I B Heap

SECRETARY:

Mrs D J McCormack Heap

REGISTERED OFFICE:

Hoghton House

Gregson Lane

Hoghton

Preston

Lancashire

PR5 0LA

REGISTERED NUMBER:

05192252 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

69,711

73,327

69,711

73,327

CURRENT ASSETS

Debtors

6

9,626

65,371

Cash at bank

57,293

48,116

66,919

113,487

CREDITORS

Amounts falling due within one year

7

72,521

94,457

NET CURRENT (LIABILITIES)/ASSETS

(5,602

)

19,030

TOTAL ASSETS LESS CURRENT LIABILITIES

64,109

92,357

CREDITORS

Amounts falling due after more than one year

8

(4,939

)

(15,000

)

PROVISIONS FOR LIABILITIES

9

(17,428

)

(13,932

)

NET ASSETS

41,742

63,425

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

41,642

63,325

SHAREHOLDERS' FUNDS

41,742

63,425

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 October 2025 and were signed by:

I B Heap - Director

1.	STATUTORY INFORMATION

Barrington Landscapes Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life

Plant and machinery

- 15% on reducing balance

Fixtures and fittings

- 15% on reducing balance

Computer equipment

- 20% on cost

Motor vehicles - 20% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The director has reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, thus continue to adopt the going concern basis of accounting in preparing the annual financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

28,074

AMORTISATION

At 1 April 2024

and 31 March 2025

28,074

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

251,164

4,895

73,540

2,292

331,891

Additions

6,700

-

4,500

-

11,200

At 31 March 2025

257,864

4,895

78,040

2,292

343,091

DEPRECIATION

At 1 April 2024

214,079

3,786

38,477

2,222

258,564

Charge for year

5,829

167

8,750

70

14,816

At 31 March 2025

219,908

3,953

47,227

2,292

273,380

NET BOOK VALUE

At 31 March 2025

37,956

942

30,813

-

69,711

At 31 March 2024

37,085

1,109

35,063

70

73,327

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

4,934

45,517

Other debtors

521

14,766

Prepayments

4,171

5,088

9,626

65,371

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

12,994

56,829

Tax

10,236

5,149

Social security and other taxes

1,076

2,623

VAT

17,953

12,751

Other creditors

2,202

1,171

Directors' current accounts

3,193

2,231

Accrued expenses

14,867

3,703

72,521

94,457

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans - 1-2 years

4,939

10,000

Bank loans - 2-5 years

-

5,000

4,939

15,000

9.	PROVISIONS FOR LIABILITIES

31/3/25

31/3/24

£

£

Deferred tax

17,428

13,932

Deferred

tax

£

Balance at 1 April 2024

13,932

Provided during year

3,496

Balance at 31 March 2025

17,428

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

100

Ordinary

1

100

100

11.	RELATED PARTY DISCLOSURES

Barrington Landscape Company Ltd, a company registered in England and Wales, is also considered a related party.

During the year, the company loaned £4,621 to and received £5,000 from Barrington Landscape Company Ltd. As at 31 March 2025, £521 (2024: £900) was owed to Barrington Landscapes Ltd. This is disclosed within Other debtors.

These loans are repayable on demand and no interest is charged on outstanding amounts.