Barley Cottage Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15443509

Barley Cottage Ltd

Filleted Unaudited Abridged Financial Statements

31 January 2026

Barley Cottage Ltd

Abridged Financial Statements

Year Ended 31 January 2026

Contents	Pages

Officers and professional advisers	1

Abridged statement of financial position	2 to 3

Notes to the abridged financial statements	4 to 5

Barley Cottage Ltd

Officers and Professional Advisers

The board of directors	Dr C Zhu
	Mrs M Ding

Registered office	5 Rothleigh Road
	Cambridge
	CB1 8EG

Accountants	SR Howell & Co
	Chartered Certified Accountants
	88 High Street
	Ramsey
	Huntingdon
	Cambs
	PE26 1BS

Barley Cottage Ltd

Abridged Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	4	511,102	–

Current assets

Debtors	503	–
Cash at bank and in hand	25	2
	----	----
	528	2

Creditors: amounts falling due within one year	513,990	–
	---------	----
Net current (liabilities)/assets	( 513,462)	2
	---------	----
Total assets less current liabilities	( 2,360)	2
	-------	----
Net (liabilities)/assets	( 2,360)	2
	-------	----

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 2,362)	–
	-------	----
Shareholders (deficit)/funds	( 2,360)	2
	-------	----

These abridged 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 abridged statement of comprehensive income has not been delivered.

For the year ending 31 January 2026 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 abridged 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 abridged financial statements .

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

Barley Cottage Ltd

Abridged Statement of Financial Position (continued)

31 January 2026

These abridged financial statements were approved by the board of directors and authorised for issue on 20 July 2026 , and are signed on behalf of the board by:

Dr C Zhu

Director

Company registration number: 15443509

Barley Cottage Ltd

Notes to the Abridged Financial Statements

Year Ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Rothleigh Road, Cambridge, CB1 8EG.

2. Statement of compliance

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

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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, 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 equity in respect of that asset. Where a a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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.

4. Tangible assets

	£
Cost
At 1 February 2025	–
Additions	511,102
	---------
At 31 January 2026	511,102
	---------
Depreciation
At 1 February 2025 and 31 January 2026	–
	---------
Carrying amount
At 31 January 2026	511,102
	---------
At 31 January 2025	–
	---------

Tangible assets held at valuation

The directors believe that at 31 January 20226 the open market value is similar to the cost of the investment property and so it has not been revalued.

5. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Two directors	–	( 513,210)	( 513,210)
	----	---------	---------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Two directors	–	–	–
	----	----	----