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Company Registration No. 07103828 (England and Wales)
Low Sizergh Barn Limited Unaudited accounts for the year ended 31 December 2025
Low Sizergh Barn Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Low Sizergh Barn Limited Company Information for the year ended 31 December 2025
Directors
Alison Park John Park Marjorie Park
Secretary
Alison Park
Company Number
07103828 (England and Wales)
Registered Office
LOW SIZERGH BARN LOW SIZERGH FARM KENDAL CUMBRIA LA8 8AE
Accountants
Beyond Here Consulting Ltd Woolwich House 61 Mosley Street Manchester M2 3HZ
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Low Sizergh Barn Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Low Sizergh Barn Limited for the year ended 31 December 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Beyond Here Consulting Ltd Chartered Certified Accountants Woolwich House 61 Mosley Street Manchester M2 3HZ 26 January 2026
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Low Sizergh Barn Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
34,420
43,208
Tangible assets
5
216,905
233,712
251,325
276,920
Current assets
Inventories
65,710
61,863
Debtors
22,366
21,888
Cash at bank and in hand
(83,296)
(54,972)
4,780
28,779
Creditors: amounts falling due within one year
(207,557)
(234,504)
Net current liabilities
(202,777)
(205,725)
Total assets less current liabilities
48,548
71,195
Creditors: amounts falling due after more than one year
(32,750)
(53,092)
Provisions for liabilities
Deferred tax
(13,110)
(14,867)
Net assets
2,688
3,236
Capital and reserves
Called up share capital
100
100
Profit and loss account
2,588
3,136
Shareholders' funds
2,688
3,236
For the year ending 31 December 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2026 and were signed on its behalf by
Alison Park Director Company Registration No. 07103828
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Low Sizergh Barn Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Low Sizergh Barn Limited is a private company, limited by shares, registered in England and Wales, registration number 07103828. The registered office is LOW SIZERGH BARN , LOW SIZERGH FARM, KENDAL, CUMBRIA, LA8 8AE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% - Straight Line
Motor vehicles
25% - Reducing Balance
Fixtures & fittings
10% - Straight Line
Computer equipment
25% - Straight Line
Other tangible fixed assets
5% - Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total
£
Cost
At 1 January 2025
170,000
At 31 December 2025
170,000
Amortisation
At 1 January 2025
126,792
Charge for the year
8,788
At 31 December 2025
135,580
Net book value
At 31 December 2025
34,420
At 31 December 2024
43,208
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Low Sizergh Barn Limited Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
578,585
Additions
3,954
Disposals
(2,768)
At 31 December 2025
579,771
Depreciation
At 1 January 2025
344,873
Charge for the year
20,687
On disposals
(2,694)
At 31 December 2025
362,866
Net book value
At 31 December 2025
216,905
At 31 December 2024
233,712
6
Average number of employees
During the year the average number of employees was 44 (2024: 44).
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