2025-01-01 2025-12-31 12956363 Barnfield Investments Ltd false 12956363 2025-01-01 2025-12-31 12956363 uk-bus:Director1 2025-01-01 2025-12-31 12956363 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12956363 uk-bus:SmallEntities 2025-01-01 2025-12-31 12956363 uk-bus:FullAccounts 2025-01-01 2025-12-31 12956363 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12956363 2025-01-01 12956363 2025-12-31 12956363 2024-12-31 xbrli:pure iso4217:GBP 12956363 2024-01-01 2024-12-31
Company Registration Number : 12956363 (England and Wales)
12956363
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-12-31
false
Barnfield Investments Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-01-01
Barnfield Investments Ltd
Unaudited filleted financial statements
For the year ended 31 December 2025
Barnfield Investments Ltd
Contents
For the year ended 31 December 2025
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


Barnfield Investments Ltd
Company Information
For the year ended 31 December 2025
Company registration number 12956363 (England and Wales)
Directors Rufus Roberts
David Robinson
Registered office address C/O National Bee Supplies Hameldown House, Hameldo
Exeter Road Industrial Estate
Okehampton
Devon
EX20 1UB
Accountant Alan Forrester & Co Ltd
Chartered Management Accountants
75 Mutley Plain
Plymouth
Devon
PL4 6JJ
UK
Barnfield Investments Ltd
Statement of Financial Position
For the year ended 31 December 2025
2025 2024
Notes £ £
Fixed assets
Property, plant and equipment 1,019,221 1,052,968
8 1,019,221 1,052,968
Current assets
Debtors 385,417 434,853
Cash and cash equivalents 145,875 114,358
531,291 549,211
Current liabilities
Creditors: Amounts falling due within one year (109,906) (109,619)
Corporation tax payable (25,225) (21,970)
(135,131) (131,589)
Net current assets/(liabilities) 396,161 417,622
Total assets less current liabilities 1,415,382 1,470,590
Non-current liabilities
Creditors: Amounts falling due after more than one year (1,147,911) (1,275,911)
Provisions for liabilities (12,105) (12,790)
Net assets/(liabilities) 255,366 181,889
Capital and reserves
Called up share capital 2 2
Retained earnings 255,364 181,887
Shareholder's funds 255,366 181,889
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 December 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 responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared 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.
Approved by the Board on 07 April 2026
.............................
Rufus Roberts (Director)
Company registration number: 12956363
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-12-31 31 December 2025
2025 2024
£ £
Fixed Assets 1,019,221 1,052,968
Current Assets 530,535 548,233
Prepayments and accrued income 756 978
Creditors: amounts falling due within one year (135,131) (131,589)
Net current assets/(liabilities) 396,161 417,622
Total assets less current liabilities 1,415,382 1,470,590
CREDITORS: Amounts falling due more than one year (1,147,911) (1,275,911)
Provisions for liabilities (12,105) (12,790)
Net Assets/(liabilities) 255,366 181,889
Capital and Reserves 255,366 181,889
For the year ending 31/12/2025 the company was entitled to exemption 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. For the year ending 31-12-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 07 April 2026 2026-04-07 and signed on behalf of the board,
.............................
Rufus Roberts
Director
Company registration number: 12956363
Barnfield Investments Ltd
Notes to the Financial Statements
For the year ended 31 December 2025
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is C/O National Bee Supplies Hameldown House, Hameldo, Exeter Road Industrial Estate, Okehampton, Devon, EX20 1UB.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Rental income
Rental income from operating leases are recognised on a straight-line basis over the term of the relevant lease. Rental Income is included within other income from fixed assets.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings2% straight line
Plant and Machinery
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings25% straight line
Equipment
Motor Cars
Investments in subsidiaries, jointly controlled entities or associates
Investments in subsidiaries, jointly controlled entities or associates are accounted for at cost less provision for impairment.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

(4) Critical accounting judgements and key sources of estimation uncertainty
No judgement
No significant judgements or estimates have been made in preparation of these financial statements.

(5) Employees
During the year, the average number of employees including director was 2 (2024 : 2).

(6) Related party transactions
Beesdirect Ltd is related party by the virtue of having same directors and shareholders. The balance outstanding from this relating party was £ 329,352 as on 31 December 2025.

Included in creditors is £1,147,910 (2024 £1,371,910) owed to the directors. No interest has been charged in the year.

(7) Ultimate controlling party
The directors are the controlling parties by virtue of their 100% (2024 - 100%) direct shareholding in the company.

(8) Fixed assets
Tangible

£
Cost
As at 01 January 20251,199,913
As at 31 December 20251,199,913
Depreciation/Amortisation
As at 01 January 2025146,946
For the year33,746
As at 31 December 2025180,692
Net book value
As at 31 December 20251,019,221
As at 31 December 20241,052,967