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Company Registration No. SC826905 (Scotland)
Barnhill Storage Solutions Limited Accounts for the year ended 31 October 2025
Barnhill Storage Solutions Limited Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Barnhill Storage Solutions Limited Company Information for the year ended 31 October 2025
Directors
Kerrie-Jean Kerr John Alexander Kerr
Company Number
SC826905 (Scotland)
Registered Office
165 Brook Street Broughty Ferry Dundee DD5 1DJ Scotland
Accountants
TMA Accountants & Taxation Advisors 165 Brook Street Broughty Ferry Dundee DD5 1DJ
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Barnhill Storage Solutions Limited Statement of financial position as at 31 October 2025
2025
Notes
£
Called up share capital not paid
100
Current assets
Debtors
4
1,026
Cash at bank and in hand
1,284
2,310
Creditors: amounts falling due within one year
5
(4,600)
Net current liabilities
(2,290)
Net liabilities
(2,190)
Capital and reserves
Share premium
100
Profit and loss account
(2,290)
Shareholders' funds
(2,190)
For the year ending 31 October 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 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 9 April 2026 and were signed on its behalf by
John Alexander Kerr Director Company Registration No. SC826905
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Barnhill Storage Solutions Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Barnhill Storage Solutions Limited is a private company, limited by shares, registered in Scotland, registration number SC826905. The registered office is 165 Brook Street, Broughty Ferry, Dundee, DD5 1DJ, Scotland.
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
These financial statements for the year ended 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Barnhill Storage Solutions Limited Notes to the Accounts for the year ended 31 October 2025
4
Debtors
2025
£
Amounts falling due within one year
VAT
126
Trade debtors
900
1,026
5
Creditors: amounts falling due within one year
2025
£
Loans from directors
4,600
6
Operating lease commitments
2025
£
At 31 October 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
1
7
Controlling party
The company is a wholly owned subsidiary of Barnhill Holdings Limited (SC816195).
8
Average number of employees
During the year the average number of employees was 0.
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