Barton Hodges Broadcast Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13522612

Barton Hodges Broadcast Ltd

Filleted Unaudited Financial Statements

31 July 2025

Barton Hodges Broadcast Ltd

Financial Statements

Year ended 31 July 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Barton Hodges Broadcast Ltd

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	130,940	106,350

Current assets

Debtors	6	18,936	14,764
Cash at bank and in hand		17,515	18,890
		--------	--------
		36,451	33,654

Creditors: amounts falling due within one year	7	41,127	31,429
		--------	--------
Net current (liabilities)/assets		( 4,676)	2,225
		---------	---------
Total assets less current liabilities		126,264	108,575

Creditors: amounts falling due after more than one year	8	90,402	63,518

Provisions	4,927	5,454
	---------	---------
Net assets	30,935	39,603
	---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	30,933	39,601
	--------	--------
Shareholders funds	30,935	39,603
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

Barton Hodges Broadcast Ltd

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mrs A L Barton Hodges	Mr P R Barton Hodges
Director	Director

Company registration number: 13522612

Barton Hodges Broadcast Ltd

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% straight line
Motor vehicles	-	20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 August 2024	3,366	29,526	97,694	130,586
Additions	–	–	70,582	70,582
Disposals	–	–	( 13,069)	( 13,069)
	-------	--------	---------	---------
At 31 July 2025	3,366	29,526	155,207	188,099
	-------	--------	---------	---------
Depreciation
At 1 August 2024	1,908	2,877	19,451	24,236
Charge for the year	673	2,659	31,314	34,646
Disposals	–	–	( 1,723)	( 1,723)
	-------	--------	---------	---------
At 31 July 2025	2,581	5,536	49,042	57,159
	-------	--------	---------	---------
Carrying amount
At 31 July 2025	785	23,990	106,165	130,940
	-------	--------	---------	---------
At 31 July 2024	1,458	26,649	78,243	106,350
	-------	--------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	18,586	9,492
Other debtors	350	5,272
	--------	--------
	18,936	14,764
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	3,526	1,188
Corporation tax	7,820	9,648
Social security and other taxes	6,347	5,452
Other creditors	23,434	15,141
	--------	--------
	41,127	31,429
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	90,402	63,518
	--------	--------

9. Related party transactions

At the year end the directors were jointly owed £1,248 (2024: £650).