Barnes Green Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05704746 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BARNES GREEN INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs F J Campbell

Mr T J Wadsworth

Mr R G Wadsworth

SECRETARY:

Mr T J Wadsworth

REGISTERED OFFICE:

201 High Street

Ecclesfield

Sheffield

South Yorkshire

S35 9XB

REGISTERED NUMBER:

05704746 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Lloyds Bank PLC

1 High Street

Sheffield

South Yorkshire

S1 2GA

FIXED ASSETS

Investment property

4

360,625

CURRENT ASSETS

Debtors

5

122,569

121,016

Cash at bank

2,846

2,301

125,415

123,317

CREDITORS

Amounts falling due within one year

6

238,422

247,123

NET CURRENT LIABILITIES

(113,007

)

(123,806

)

TOTAL ASSETS LESS CURRENT LIABILITIES

247,618

236,819

CAPITAL AND RESERVES

Called up share capital

7

2

Revaluation reserve

8

(15,704

)

(15,704

)

Retained earnings

263,320

252,521

SHAREHOLDERS' FUNDS

247,618

236,819

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

Mr R G Wadsworth - Director

1.	STATUTORY INFORMATION

Barnes Green Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

The turnover shown in the profit and loss account represents rental income receivable during the year.

Rental income is recognised in the income statement on a straight-line basis over the term of the lease.

Investment property

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

The fair value is assessed by Mr R G Wadsworth, a director, at each balance sheet date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

360,625

NET BOOK VALUE

At 30 September 2025

360,625

At 30 September 2024

360,625

Fair value at 30 September 2025 is represented by:

£

Valuation in 2019

(15,704

)

Cost

376,329

360,625

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Amounts owed by group undertakings

117,154

115,538

Other debtors

2,300

2,775

Prepayments and accrued income

3,115

2,703

122,569

121,016

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

2,471

-

Amounts owed to group undertakings

232,678

238,062

Corporation tax

-

5,387

Accruals and deferred income

3,273

3,674

238,422

247,123

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

2

Ordinary shares

£1

2

8.

RESERVES

Revaluation

reserve

£

At 1 October 2024

and 30 September 2025

(15,704

)

9.	CONTINGENT LIABILITIES

An unlimited intercompany composite guarantee by and between the company and Jaguar Estates Investments Limited, Jaguar Residential Limited, Jaguar Property Limited and Jaguar Estates Limited. As at 30 September 2025 the balance due to the bank was £170,414 (2024: £180,742).

In addition, an omnibus guarantee set off arrangement is in place across the group comprising Jaguar Estates Investments Limited, Jaguar Estates Limited, Jaguar Residential Limited, Jaguar Property Limited and Barnes Green Investments Limited. As at 30 September 2025 the balance due was £967,893 (2024: £1,240,907)

10.	RELATED PARTY DISCLOSURES

Group companies

30.09.25

30.09.24

£

Interest free loans to/from

7,000

91,275

Amounts due from group company

117,153

115,537

Amounts due to group company

232,678

238,062

11.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Jaguar Estates Investments Limited.

The parent company's registered office address is;

201 High Street

Ecclesfield

Sheffield

S35 9XB