Registration number:
Barrs Court Holdings Limited
for the Year Ended 31 March 2026
Barrs Court Holdings Limited
Contents
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Company Information |
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Accountants' Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Barrs Court Holdings Limited
Company Information
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Directors |
Mr PJA Dunford Mr MJA Dunford |
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Company secretary |
Mr AJ Watola |
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Registered office |
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Accountants |
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Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Barrs Court Holdings Limited
for the Year Ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Barrs Court Holdings Limited for the year ended 31 March 2026 as set out on pages 3 to 12 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/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made solely to the Board of Directors of Barrs Court Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Barrs Court Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Barrs Court Holdings Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barrs Court Holdings Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Barrs Court Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Barrs Court Holdings Limited. You consider that Barrs Court Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Barrs Court Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
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Chartered Certified Accountants
Midland Way
Thornbury
Bristol
BS35 2BS
Barrs Court Holdings Limited
(Registration number: 03363506)
Balance Sheet as at 31 March 2026
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2026 |
2025 |
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Fixed assets |
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Tangible assets |
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Investments |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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( |
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Net current liabilities |
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( |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Capital redemption reserve |
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Retained earnings |
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Shareholders' funds |
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For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
Approved and authorised by the
Barrs Court Holdings Limited
(Registration number: 03363506)
Balance Sheet as at 31 March 2026
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Barrs Court Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Barrs Court Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
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Asset class |
Depreciation method and rate |
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Freehold property |
2 - 4% straight line |
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Long term leasehold property |
2 - 4% straight line |
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Fixtures and fittings |
20 - 33% straight line |
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Motor vehicles |
25 - 33% straight line |
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Computer equipment |
20 - 33% straight line |
Business combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.
Barrs Court Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Barrs Court Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
Barrs Court Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
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Tangible assets |
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Land and buildings |
Long leasehold land and buildings |
Fixtures and fittings |
Motor vehicles |
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Cost or valuation |
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At 1 April 2025 |
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Additions |
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At 31 March 2026 |
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Depreciation |
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At 1 April 2025 |
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Charge for the year |
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At 31 March 2026 |
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Carrying amount |
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At 31 March 2026 |
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At 31 March 2025 |
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Total |
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Cost or valuation |
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At 1 April 2025 |
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Additions |
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At 31 March 2026 |
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Depreciation |
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At 1 April 2025 |
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Charge for the year |
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At 31 March 2026 |
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Carrying amount |
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At 31 March 2026 |
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At 31 March 2025 |
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Barrs Court Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
Included within the net book value of land and buildings above is £957,578 (2025 - £954,723) in respect of freehold land and buildings and £408,840 (2025 - £409,258) in respect of long leasehold land and buildings.
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Investments |
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2026 |
2025 |
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Investments in subsidiaries |
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Subsidiaries |
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Cost or valuation |
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At 1 April 2025 |
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Provision |
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Carrying amount |
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At 31 March 2026 |
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At 31 March 2025 |
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Details of undertakings
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
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Undertaking |
Registered office |
Holding |
Proportion of voting rights and shares held |
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2026 |
2025 |
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Subsidiary undertakings |
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Barrs Court Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
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Subsidiary undertakings |
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Bristol Arena Limited The principal activity of Bristol Arena Limited is |
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The Beeches (Bristol) Limited The principal activity of The Beeches (Bristol) Limited is |
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Deltavon Developments Limited The principal activity of Deltavon Developments Limited is |
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Debtors |
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Current |
2026 |
2025 |
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Trade debtors |
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Prepayments |
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Other debtors |
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Barrs Court Holdings Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
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Creditors |
Creditors: amounts falling due within one year
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2026 |
2025 |
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Due within one year |
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Trade creditors |
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Taxation and social security |
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Accruals and deferred income |
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Other creditors |
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Related party transactions |
Summary of transactions with subsidiaries
The capital redemption reserve represents amounts owed by subsidiary companies which have been waived. At the year end the amounts waived totalled £247,028 consisting of:
The Beeches (Bristol) Limited £472,994 owed to Barrs Court Holdings Limited
Deltavon Developments Limited -£3,735 owed by Barrs Court Holdings Limited
Ngaged Limited -£219,731 owed by Barrs Court Holdings Limited
Beaumont Sports Complex Limited -£2,500 owed by Barrs Court Holdings Limited
£27,635 owed by Barrs Court Holdings Limited to The Beeches (Bristol) Limited has been waived during the year ended 31st March 2026.