Registration number: 13721180

The Well-Being Barn Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

The Well-Being Barn Limited

(Registration number: 13721180)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	46,805	69,434
Current assets
Stocks	6	20,000	11,500
Debtors	7	2,125	2,570
Cash at bank and in hand		1,602	250
		23,727	14,320
Creditors: Amounts falling due within one year	8	(133,147)	(143,333)
Net current liabilities		(109,420)	(129,013)
Net liabilities		(62,615)	(59,579)
Capital and reserves
Called up share capital		2	2
Retained earnings		(62,617)	(59,581)
Shareholders' deficit		(62,615)	(59,579)

For the financial 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.

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 29 December 2025 and signed on its behalf by:
 

Mrs S Larkman Director

Miss G H F Fowle Director

The Well-Being Barn Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 29 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

The Well-Being Barn Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	Straight Line 33%
Furniture and fittings	Straight Line 20%
Plant and machinery	Straight Line 20%
Leasehold improvement	Straight Line 20%

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 4).

The Well-Being Barn Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	22,629	22,630

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	82,258	18,153	12,475	112,886
At 31 March 2025	82,258	18,153	12,475	112,886
Depreciation
At 1 April 2024	31,183	7,279	4,990	43,452
Charge for the year	16,451	3,683	2,495	22,629
At 31 March 2025	47,634	10,962	7,485	66,081
Carrying amount
At 31 March 2025	34,624	7,191	4,990	46,805
At 31 March 2024	51,075	10,874	7,485	69,434

Included within the net book value of land and buildings above is £34,623 (2024 - £51,075) in respect of short leasehold land and buildings.
 

6

Stocks

	2025 £	2024 £
Other inventories	20,000	11,500

The Well-Being Barn Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Debtors

Current	2025 £	2024 £
Trade debtors	-	445
Other debtors	2,125	2,125
	2,125	2,570

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	122,786	127,036
Trade creditors		356	1,184
Taxation and social security		1,780	1,331
Accruals and deferred income		699	552
Other creditors		7,526	13,230
		133,147	143,333

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	122,786	127,036