Top Barn Harvest Shop Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 09797450

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		40,350		51,238

			40,350		51,238
CURRENT ASSETS
Stocks	6	35,212		36,000
Debtors	7	23,755		17,625

		58,967		53,625
Creditors: Amounts Falling Due Within One Year	8	(242,401 )		(239,439 )

NET CURRENT ASSETS (LIABILITIES)			(183,434 )		(185,814 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(143,084 )		(134,576 )

NET LIABILITIES			(143,084 )		(134,576 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(143,184 )		(134,676 )

SHAREHOLDERS' FUNDS			(143,084)		(134,576)

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Harper

Director

15/12/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Top Barn Harvest Shop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09797450 . The registered office is Top Barn Harvest Shop, Worcester Road, Holt Heath, Worcestershire, WR6 6NH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% RB
Leasehold	11% RB
Plant & Machinery	20% RB
Motor Vehicles	25% RB
Fixtures & Fittings	20% RB
Computer Equipment	33.33% SL

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2024: 20)

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Top Barn Harvest Shop Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	489

As at 31 March 2025	489

Amortisation
As at 1 April 2024	489

As at 31 March 2025	489

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 April 2024	3,078	26,723	46,550	17,300
Additions	342	-	-	-

As at 31 March 2025	3,420	26,723	46,550	17,300

Depreciation
As at 1 April 2024	2,650	6,955	27,299	7,743
Provided during the period	2,718	1,395	2,288	3,800

As at 31 March 2025	5,368	8,350	29,587	11,543

Net Book Value
As at 31 March 2025	(1,948 )	18,373	16,963	5,757

As at 1 April 2024	428	19,768	19,251	9,557


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	6,546	6,719	106,916
Additions	-	-	342

As at 31 March 2025	6,546	6,719	107,258

Depreciation
As at 1 April 2024	4,784	6,247	55,678
Provided during the period	862	167	11,230

As at 31 March 2025	5,646	6,414	66,908

...CONTINUED

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Top Barn Harvest Shop Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	900	305	40,350

As at 1 April 2024	1,762	472	51,238

6. Stocks

	2025	2024
	£	£
Stock	21,836	21,836
Finished goods	13,376	14,164

	35,212	36,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,670	5,574
Prepayments and accrued income	-	1,200
Other debtors	(4,445 )	4,915
VAT	7,530	5,936

	23,755	17,625

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	97,760	88,731
Bank loans and overdrafts	50,630	63,349
Other taxes and social security	1,897	7,044
Pension	1,351	958
Natwest credit card	11,300	3,171
Directors' loan accounts	79,463	76,186

	242,401	239,439

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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