Railton Barn Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08968858 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Railton Barn Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R J Sturge

Mrs D Sturge

REGISTERED OFFICE:

15 Glebe Field

Almondsbury

Bristol

South Glos

BS32 4DL

REGISTERED NUMBER:

08968858 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

1,861

180

CURRENT ASSETS

Debtors

5

4,012

3,549

Cash at bank

4,885

15,198

8,897

18,747

CREDITORS

Amounts falling due within one year

6

9,130

9,852

NET CURRENT (LIABILITIES)/ASSETS

(233

)

8,895

TOTAL ASSETS LESS CURRENT LIABILITIES

1,628

9,075

CAPITAL AND RESERVES

Called up share capital

9

12

Retained earnings

10

1,616

9,063

SHAREHOLDERS' FUNDS

1,628

9,075

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th September 2026 and were signed on its behalf by:

Mr R J Sturge - Director

1.	STATUTORY INFORMATION

Railton Barn Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

The following are the critical judgements and key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year:

Impairment of trade debtors - The Company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment, management considers factors including the ageing profile of debtors and historical experience.

Useful economic lives of tangible fixed assets - The annual depreciation charge depends on the estimated useful lives of assets. The directors review these estimates regularly based on the current condition of the assets and expected future use.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents amounts receivable for services provided during the year. Revenue is recognised as the service is performed, based on the stage of completion or when the service has been completed, depending on the nature of the engagement.

All turnover is derived from customers based in the United Kingdom.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets: Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities: Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that, along with the ongoing director support, it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1st April 2025

188

1,769

1,957

Additions

225

1,788

2,013

Disposals

-

(1,650

)

(1,650

)

At 31st March 2026

413

1,907

2,320

DEPRECIATION

At 1st April 2025

97

1,680

1,777

Charge for year

28

304

332

Eliminated on disposal

-

(1,650

)

(1,650

)

At 31st March 2026

125

334

459

NET BOOK VALUE

At 31st March 2026

288

1,573

1,861

At 31st March 2025

91

89

180

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Tax

1,826

-

Accrued income

2,042

3,412

Prepayments

144

137

4,012

3,549

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

-

58

Tax

-

2,244

Social security and other taxes

150

138

VAT

711

1,830

Directors' current accounts

6,889

4,088

Accrued expenses

1,380

1,494

9,130

9,852

7.	LEASING AGREEMENTS

The Company had no material commitments under non-cancellable operating leases at the balance sheet date.

8.	SECURED DEBTS

The Company had no secured liabilities at the balance sheet date.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

5

Ordinary A

£1

5

Ordinary B

£1

5

2

Ordinary C

£1

2

12

10.

RESERVES

Retained

earnings

£

At 1st April 2025

9,063

Deficit for the year

(7,447

)

At 31st March 2026

1,616

11.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

12.	RELATED PARTY DISCLOSURES

At the balance sheet date, the Company owed £6,889 (2025: £4,088) to a director. The balance is unsecured, interest-free and repayable on demand.

A shareholder and director of Railton Barn Associates Limited was also a director of Solarsense (UK) Limited until their resignation on 30 September 2025. During the period of common directorship, Railton Barn Associates Limited provided services to Solarsense (UK) Limited totalling £9,567 (2025: £14,642). At the year end, there were no balances due to or from either company.

13.	POST BALANCE SHEET EVENTS

There have been no material events after the balance sheet date requiring disclosure in these financial statements.

14.	CASH & CASH EQUIVALENTS

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.