Registered number
15476978
J Barter Holiday Lets Ltd
Filleted Accounts
31 March 2026

J Barter Holiday Lets Ltd
Company Information
Director
T J Barter
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered number
15476978

J Barter Holiday Lets Ltd
Registered number: | 15476978
Balance Sheet
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 340,000 |  |  | 330,000
Current assets
Debtors | 4 |  | 14,000 |  |  | 14,000
Cash at bank and in hand |  |  | 1,547 |  |  | 1,582
|  |  | 15,547 |  |  | 15,582
Creditors: amounts falling due within one year | 5 |  | (948) |  |  | (834)
Net current assets |  |  |  | 14,599 |  |  | 14,748
Total assets less current liabilities |  |  |  | 354,599 |  |  | 344,748
Creditors: amounts falling due after more than one year | 6 |  |  | (349,831) |  |  | (342,810)
Net assets |  |  |  | 4,768 |  |  | 1,938
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Revaluation reserve | 7 |  |  | 17,982 |  |  | 7,982
Profit and loss account |  |  |  | (13,314) |  |  | (6,144)
Shareholder's funds |  |  |  | 4,768 |  |  | 1,938
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T J Barter
Director
Approved by the board on 30 April 2026

J Barter Holiday Lets Ltd
Notes to the Accounts
for the year ended 31 March 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | nil
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 April 2025 | 330,000
| Surplus on revaluation | 10,000
| At 31 March 2026 | 340,000
| Depreciation
| At 31 March 2026 | -
| Net book value
| At 31 March 2026 | 340,000
| At 31 March 2025 | 330,000
4 | Debtors | 2026 |  | 2025
£ | £
| Intercompany loans |  |  |  |  | 14,000 |  | 14,000
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Other creditors | 948 |  | 834
6 | Creditors: amounts falling due after one year | 2026 |  | 2025
£ | £
| Mortgages |  |  |  |  | 225,710 |  | 225,710
| Intercompany loans |  |  |  |  | 28,500 |  | 25,500
| Directors loan |  |  |  |  | 95,621 |  | 91,600
|  |  |  |  |  | 349,831 |  | 342,810
7 | Revaluation reserve | 2026 |  | 2025
£ | £
| At 1 April 2025 | 7,982 |  | -
| Gain on revaluation of land and buildings | 10,000 |  | 7,982
| At 31 March 2026 | 17,982 |  | 7,982
8 | Controlling party
| The company is controlled by the director.
9 | Other information
| J Barter Holiday Lets Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Rotunda Buildings
| Montpellier Exchange
| Cheltenham
| Glos

J Barter Holiday Lets Ltd 15476978 false 2025-04-01 2026-03-31 2026-03-31 VT Final Accounts April 2025 No description of principal activity 15476978 2024-02-09 2025-03-31 15476978 core:RevaluationReserve core:LandBuildings 2024-02-09 2025-03-31 15476978 core:WithinOneYear 2025-03-31 15476978 core:AfterOneYear 2025-03-31 15476978 core:ShareCapital 2025-03-31 15476978 core:OtherReservesSubtotal 2025-03-31 15476978 core:RetainedEarningsAccumulatedLosses 2025-03-31 15476978 core:RevaluationReserve 2024-02-08 15476978 2025-04-01 2026-03-31 15476978 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15476978 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 15476978 bus:Director1 2025-04-01 2026-03-31 15476978 1 2025-04-01 2026-03-31 15476978 2 2025-04-01 2026-03-31 15476978 core:LandBuildings 2025-04-01 2026-03-31 15476978 core:RevaluationReserve core:LandBuildings 2025-04-01 2026-03-31 15476978 countries:England 2025-04-01 2026-03-31 15476978 bus:FRS102 2025-04-01 2026-03-31 15476978 bus:FilletedAccounts 2025-04-01 2026-03-31 15476978 2026-03-31 15476978 core:WithinOneYear 2026-03-31 15476978 core:AfterOneYear 2026-03-31 15476978 core:ShareCapital 2026-03-31 15476978 core:OtherReservesSubtotal 2026-03-31 15476978 core:RetainedEarningsAccumulatedLosses 2026-03-31 15476978 core:LandBuildings 2026-03-31 15476978 core:RevaluationReserve 2026-03-31 15476978 2025-03-31 15476978 core:LandBuildings 2025-03-31 15476978 core:RevaluationReserve 2025-03-31 iso4217:GBP xbrli:pure