Barden Holdings (Yorkshire) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4600142

BARDEN HOLDINGS (YORKSHIRE) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

BARDEN HOLDINGS (YORKSHIRE) LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	7	537,618	593,769
Investments	8	45,567	45,567
		----------	----------
		583,185	639,336

CURRENT ASSETS

Debtors	9	1,962,079	1,561,071
Cash at bank and in hand		17,620	493,835
		-------------	-------------
		1,979,699	2,054,906

CREDITORS: amounts falling due within one year	10	144,059		267,122
		-------------		-------------
NET CURRENT ASSETS			1,835,640		1,787,784
			-------------		-------------
TOTAL ASSETS LESS CURRENT LIABILITIES			2,418,825		2,427,120

PROVISIONS

Taxation including deferred tax	11	83,977	102,771
		-------------	-------------
NET ASSETS		2,334,848	2,324,349
		-------------	-------------

BARDEN HOLDINGS (YORKSHIRE) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	13	346,354	346,354
Capital redemption reserve		1,000	1,000
Profit and loss account		1,987,494	1,976,995
		-------------	-------------
SHAREHOLDERS FUNDS		2,334,848	2,324,349
		-------------	-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question 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 financial statements .

These financial statements were approved by the board of directors and authorised for issue on 3 July 2026 , and are signed on behalf of the board by:

A M Tinker

Director

Company registration number: 4600142

BARDEN HOLDINGS (YORKSHIRE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Event House, 45 Coal Pit Lane, Lower Cumberworth, Huddersfield, West Yorkshire, HD8 8PL.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for administrative and managerial services and the hiring of assets, stated net of discounts and of Value Added Tax.

Current and deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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

Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the Balance Sheet and amortised over its useful economic 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. The carrying amount at the date of revision is depreciated over the revised estimate of remaining useful economic life.

Amortisation

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:

	Goodwill	-	Over 10 years

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.

Tangible assets

Tangible assets are initially recorded at cost, and 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.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance and 4 years straight line
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

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 as a finance cost in profit or loss in the period it arises.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. DIVIDENDS

Dividends paid during the year (excluding those for which a liability existed at the end of the prior year):

	2025	2024
	£	£
Equity dividends on ordinary 'A' shares	16,400	41,000
Equity dividends on ordinary 'C' shares	14,700	39,500
	---------	---------
	31,100	80,500
	---------	---------

6. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 1 December 2024 and 30 November 2025	403,750
	----------
Amortisation
At 1 December 2024 and 30 November 2025	403,750
	----------
Carrying amount
At 30 November 2025	–
	----------
At 30 November 2024	–
	----------

7. TANGIBLE ASSETS

	Land and buildings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 December 2024 and 30 November 2025	119,113	999,668	31,987	1,150,768
	----------	----------	---------	-------------
Depreciation
At 1 December 2024	–	531,480	25,519	556,999
Charge for the year	–	54,579	1,572	56,151
	----------	----------	---------	-------------
At 30 November 2025	–	586,059	27,091	613,150
	----------	----------	---------	-------------
Carrying amount
At 30 November 2025	119,113	413,609	4,896	537,618
	----------	----------	---------	-------------
At 30 November 2024	119,113	468,188	6,468	593,769
	----------	----------	---------	-------------

8. INVESTMENTS

	Shares in group undertakings
	£
Cost
At 1 December 2024 and 30 November 2025	45,567
	---------
Impairment
At 1 December 2024 and 30 November 2025	–
	---------

Carrying amount
At 30 November 2025	45,567
	---------
At 30 November 2024	45,567
	---------

9. DEBTORS

	2025	2024
	£	£
Amounts owed by group undertakings	1,962,079	1,561,071
	-------------	-------------

10. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	4,592	2,750
Director loan accounts	139,467	264,372
	----------	----------
	144,059	267,122
	----------	----------

11. PROVISIONS

	Deferred tax (note 12)
	£
At 1 December 2024	102,771
Additions	( 14,038)
Charge against provision	( 4,756)
	----------
At 30 November 2025	83,977
	----------

12. DEFERRED TAX

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 11)	83,977	102,771
	---------	----------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	104,626	118,664
Unused tax losses	( 20,649)	( 15,893)
	----------	----------
	83,977	102,771
	----------	----------

13. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary 'A' shares of £ 1 each	90,052	90,052	173,177	173,177
Ordinary 'C' shares of £ 1 each	90,052	90,052	173,177	173,177
Ordinary 'D' shares of £ 1 each	48,489	48,489	–	–
Ordinary 'E' shares of £ 1 each	48,489	48,489	–	–
Ordinary 'F' shares of £1 each	17,318	17,318	–	–
Ordinary 'G' shares of £1 each	17,318	17,318	–	–
Ordinary 'H' shares of £1 each	17,318	17,318	–	–
Ordinary 'I' shares of £1 each	17,318	17,318	–	–
	----------	----------	----------	----------
	346,354	346,354	346,354	346,354
	----------	----------	----------	----------

The 'A', 'C', 'D', 'E', 'F', 'G', 'H' and 'I' shares rank pari passu. If and so long as the ordinary share capital is divided into different classes of shares, the directors may, subject to the provisions of the Act pay interim dividends at variable rates on the different classes of shares, and the company, on the recommendation of the Director(s) may declare dividends at variable rates on the different classes of shares. On 13 November 2025 the company's existing Ordinary 'A' shares were re-designated into 90,052 "A" Ordinary £1 shares, 48,490 "E" Ordinary £1 shares, 17,318 "G" Ordinary £1 shares and 17,318 "I" and the 'C' shares were re-designated into 90,052 "C" Ordinary £1 shares, 48,490 "D" Ordinary £1 shares, 17,318 "F" Ordinary £1 shares and 17,318 "H" £1 shares

14. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors had unsecured interest free loans with the company. The directors loan accounts were in credit throughout the year and are repayable on demand.