Goodall Barnard Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01860487 (England and Wales)

Unaudited Financial Statements

for the Period

1st January 2025 to 30th June 2026

for

Goodall Barnard Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R H Barnard

Mrs L J Fellows

D M Whitmarsh

SECRETARY:

R H Barnard

REGISTERED OFFICE:

Kingfishers

Vyne Road

Sherborne St John

Basingstoke

Hampshire

RG24 9HX

REGISTERED NUMBER:

01860487 (England and Wales)

ACCOUNTANTS:

Whiteleys

Chartered Certified Accountants

Sovereign House

155 High Street

Aldershot

Hampshire

GU11 1TT

FIXED ASSETS

Tangible assets

4

-

11,403

Investments

5

19,755

197,547

19,755

208,950

CURRENT ASSETS

Debtors

6

-

31,060

Cash at bank

1,279,708

1,224,579

1,279,708

1,255,639

CREDITORS

Amounts falling due within one year

7

39,497

47,257

NET CURRENT ASSETS

1,240,211

1,208,382

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,259,966

1,417,332

CREDITORS

Amounts falling due after more than one
year

8

511,538

NET ASSETS

748,428

905,794

CAPITAL AND RESERVES

Called up share capital

200

Capital redemption reserve

88,562

Retained earnings

659,666

817,032

748,428

905,794

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th June 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 18th August 2026 and were signed on its behalf by:

R H Barnard - Director

1.	STATUTORY INFORMATION

Goodall Barnard Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents amounts receivable for rental income provided in the UK net of VAT and trade discounts and is recognised on an accruals basis. Turnover from the sale of land is recognised on the date of completion.

Tangible fixed assets

Tangible fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

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

Land and buildings - None land only

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1st January 2025

11,403

Disposals

(11,403

)

At 30th June 2026

-

NET BOOK VALUE

At 30th June 2026

-

At 31st December 2024

11,403

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2024

£

Loan notes

19,755

197,547

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Other debtors

-

31,060

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Taxation and social security

22,846

8,747

Other creditors

16,651

38,510

39,497

47,257

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2024

£

Other creditors

511,538

Cumulative Participating £1 Preference Shares - Included in other borrowings.

i. Entitle holders, in priority to holders of all other classes of shares, to a fixed cumulative preferential dividend at a rate of 2% per annum per share over the base rate of Lloyds TSB Bank Plc.

ii. On a return of capital on a winding-up, or otherwise, will carry the right to repayment of capital together with a sum equal to any arrears or deficiency of dividend; this right is in priority to the rights of the ordinary shareholders.

iii. Do not carry the right to receive notice of, attend or vote at the general meetings of the company.

iv. The cumulative preference shares have accumulated a dividend of £46,483 (2024 - £36,365). This is accrued for, as the company has sufficient reserves to cover and the payment of this dividend is more than possible.