Company Registration No. 08733864 (England and Wales)
Barnett Ravenscroft Limited
Unaudited accounts
for the year ended 30 September 2025
Barnett Ravenscroft Limited
Unaudited accounts
Contents
Barnett Ravenscroft Limited
Company Information
for the year ended 30 September 2025
Directors
Mr R H Gold
Mr B D Eley
Company Number
08733864 (England and Wales)
Registered Office
13 Portland Road
Edgbaston
Birmingham
B16 9HN
United Kingdom
Barnett Ravenscroft Limited
Statement of financial position
as at 30 September 2025
Intangible assets
807,718
778,667
Tangible assets
12,656
15,487
Cash at bank and in hand
829
83,617
Creditors: amounts falling due within one year
(330,486)
(269,457)
Net current assets
171,653
249,136
Total assets less current liabilities
992,027
1,043,290
Creditors: amounts falling due after more than one year
-
(21,211)
Provisions for liabilities
Net assets
991,777
1,021,329
Called up share capital
2
2
Profit and loss account
991,775
1,021,327
Shareholders' funds
991,777
1,021,329
For the year ending 30 September 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 18 June 2026 and were signed on its behalf by
Mr B D Eley
Director
Company Registration No. 08733864
Barnett Ravenscroft Limited
Notes to the Accounts
for the year ended 30 September 2025
Barnett Ravenscroft Limited is a private company, limited by shares, registered in England and Wales, registration number 08733864. The registered office is 13 Portland Road, Edgbaston, Birmingham, B16 9HN, United Kingdom.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.
Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Barnett Ravenscroft Limited
Notes to the Accounts
for the year ended 30 September 2025
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% straight line
Fixtures & fittings
20% straight line
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value.
4
Intangible fixed assets
Goodwill
At 30 September 2025
860,331
At 30 September 2025
52,613
At 30 September 2025
807,718
At 30 September 2024
778,667
Barnett Ravenscroft Limited
Notes to the Accounts
for the year ended 30 September 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 October 2024
36,632
105,471
142,103
At 30 September 2025
36,632
105,471
142,103
At 1 October 2024
36,632
89,984
126,616
Charge for the year
-
2,831
2,831
At 30 September 2025
36,632
92,815
129,447
At 30 September 2025
-
12,656
12,656
At 30 September 2024
-
15,487
15,487
Amounts falling due within one year
Trade debtors
467,264
395,320
Other debtors
34,046
39,656
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
81,359
36,364
Trade creditors
37,651
32,234
Taxes and social security
177,828
171,387
Other creditors
32,646
29,472
Loans from directors
1,002
-
8
Creditors: amounts falling due after more than one year
2025
2024
Included in other debtors was an overdrawn directors loan account of £Nil (2024 - £21,962). This was an advance of £21,962 to enable him to carry out his duties and was fully repaid by 30 June 2025 plus interest calculated at HMRC official rates.
10
Transactions with related parties
The company has taken advantage of exemption, under the terms of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with its parent as a wholly owned subsidiary within the group.
Barnett Ravenscroft Limited
Notes to the Accounts
for the year ended 30 September 2025
The company is a wholly owned subsidiary of Barnett Ravenscroft Holdings Limited registration number 16007932. The registered office of Barnett Ravenscroft Holdings Limited is 13 Portland Road, Edgbaston, Birmingham B16 9HN United Kingdom
12
Average number of employees
During the year the average number of employees was 15 (2024: 15).