BARN OWL PROPERTIES LIMITED


Directors	Adrian Jones
	Benjamin Jones


Registered Address	Berry Hall Berry Hall Road
	Barton Turf
	Norwich
	NR12 8BD


Registered Number	09785594 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		17,270		4,956
Investment property	4		350,000		76,691
			367,270		81,647
Current assets
Debtors	5	7,948		8,760
Cash at bank and on hand		163,134		283,060
		171,082		291,820
Creditors amounts falling due within one year	6	(531,076)		(358,095)
Net current assets (liabilities)			(359,994)		(66,275)
Total assets less current liabilities			7,276		15,372
Net assets			7,276		15,372
Capital and reserves
Called up share capital			1		1
Profit and loss account			7,275		15,371
Shareholders' funds			7,276		15,372

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

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

Adrian Jones
Director
Registered Company No. 09785594

BARN OWL PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable and is derived from the company's investment property.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	1,924	-	3,547	5,471
Additions	-	18,025	-	18,025
At 30 September 25	1,924	18,025	3,547	23,496
Depreciation and impairment
At 01 October 24	40	-	475	515
Charge for year	481	4,506	724	5,711
At 30 September 25	521	4,506	1,199	6,226
Net book value
At 30 September 25	1,403	13,519	2,348	17,270
At 30 September 24	1,884	-	3,072	4,956

4.	Investment property
	The company's investment property has been valued by the directors.


		£
	Fair value at 01 October 24	76,691
	Additions	253,912
	Fair value adjustments	19,397
	At 30 September 25	350,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	-	8,760
Prepayments and accrued income	7,948	-
Total	7,948	8,760

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	529,728	357,135
Accrued liabilities and deferred income	1,348	960
Total	531,076	358,095