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Registered number: 09998145
Barden Biomass Limited
Unaudited Financial Statements
For the Period 1 May 2024 to 31 July 2025
TPB Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09998145
31 July 2025 30 April 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,561,159 1,230,825
Investments 5 1,500 1,500
1,562,659 1,232,325
CURRENT ASSETS
Stocks 6 410,942 203,231
Debtors 7 355,594 953,357
Cash at bank and in hand 821,806 1,007,729
1,588,342 2,164,317
Creditors: Amounts Falling Due Within One Year 8 (1,430,913 ) (2,140,830 )
NET CURRENT ASSETS (LIABILITIES) 157,429 23,487
TOTAL ASSETS LESS CURRENT LIABILITIES 1,720,088 1,255,812
Creditors: Amounts Falling Due After More Than One Year 9 (480,400 ) (291,574 )
PROVISIONS FOR LIABILITIES
Warranty provision (32,000 ) (40,000 )
Deferred Taxation (353,377 ) (307,706 )
NET ASSETS 854,311 616,532
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 854,309 616,530
SHAREHOLDERS' FUNDS 854,311 616,532
Page 1
Page 2
For the period ending 31 July 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 William Barden
Director
09/01/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Barden Biomass Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09998145 . The registered office is Fleet Farm, Lupton, Carnforth, Lancashire, LA6 2PT.
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. 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:
Plant & Machinery 5% and 15% straight line
Motor Vehicles 20% reducing balance
Office Equipment 15% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Provisions
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9 (2024: 10)
9 10
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4. Tangible Assets
Plant & Machinery Motor Vehicles Office Equipment Total
£ £ £ £
Cost
As at 1 May 2024 1,422,038 330,392 28,487 1,780,917
Additions 542,950 48,975 5,040 596,965
As at 31 July 2025 1,964,988 379,367 33,527 2,377,882
Depreciation
As at 1 May 2024 360,087 170,117 19,888 550,092
Provided during the period 214,849 48,678 3,104 266,631
As at 31 July 2025 574,936 218,795 22,992 816,723
Net Book Value
As at 31 July 2025 1,390,052 160,572 10,535 1,561,159
As at 1 May 2024 1,061,951 160,275 8,599 1,230,825
5. Investments
Unlisted
£
Cost or Valuation
As at 1 May 2024 1,500
As at 31 July 2025 1,500
Provision
As at 1 May 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 1,500
As at 1 May 2024 1,500
6. Stocks
31 July 2025 30 April 2024
£ £
Stock 410,942 203,231
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7. Debtors
31 July 2025 30 April 2024
£ £
Due within one year
Trade debtors 194,864 487,887
Other debtors 160,730 465,470
355,594 953,357
8. Creditors: Amounts Falling Due Within One Year
31 July 2025 30 April 2024
£ £
Net obligations under finance lease and hire purchase contracts 247,632 165,373
Trade creditors 262,090 740,476
Bank loans and overdrafts 30,000 12,978
Amounts owed to participating interests 633,888 812,566
Other creditors 170,997 372,247
Taxation and social security 86,306 37,190
1,430,913 2,140,830
9. Creditors: Amounts Falling Due After More Than One Year
31 July 2025 30 April 2024
£ £
Net obligations under finance lease and hire purchase contracts 385,400 291,574
Bank loans 95,000 -
480,400 291,574
10. Obligations Under Finance Leases and Hire Purchase
31 July 2025 30 April 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 247,632 165,373
Later than one year and not later than five years 385,400 291,574
633,032 456,947
633,032 456,947
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11. Share Capital
31 July 2025 30 April 2024
£ £
Allotted, Called up and fully paid 2 2
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