BURNING BARN LIMITED


Directors	Harry Jenner
	Katherine Jenner


Registered Address	International House
	The Mclaren Building, 46 The Priory, Queensway
	Birmingham
	B4 7LR


Registered Number	10678832 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		1,346		1,682
Tangible assets	4		30,604		22,607
			31,950		24,289
Current assets
Stocks		89,173		62,047
Debtors	5	13,828		23,366
Cash at bank and on hand		33,243		80,022
		136,244		165,435
Creditors amounts falling due within one year	6	(72,094)		(69,414)
Net current assets (liabilities)			64,150		96,021
Total assets less current liabilities			96,100		120,310
Creditors amounts falling due after one year	7		(3,179)		-
Provisions for liabilities			(4,311)		-
Net assets			88,610		120,310
Capital and reserves
Called up share capital			141		141
Share premium			293,485		293,485
Profit and loss account			(205,016)		(173,316)
Shareholders' funds			88,610		120,310

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 6 October 2026, and are signed on its behalf by:

Katherine Jenner
Director
Registered Company No. 10678832

BURNING BARN LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

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.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	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
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation. Leasehold Improvements: 20% reduced balance Motor vehicles: 20% reducing balance Plant & Machinery: 25% reducing balance.

	Stocks and work in progress
	Stock and work in progress are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		3

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 25	10,287	10,287
At 31 March 26	10,287	10,287
Amortisation and impairment
At 01 April 25	8,605	8,605
Charge for year	336	336
At 31 March 26	8,941	8,941
Net book value
At 31 March 26	1,346	1,346
At 31 March 25	1,682	1,682

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 April 25	-	40,886	7,136	48,022
Additions	9,577	4,833	-	14,410
At 31 March 26	9,577	45,719	7,136	62,432
Depreciation and impairment
At 01 April 25	-	21,167	4,248	25,415
Charge for year	689	5,146	578	6,413
At 31 March 26	689	26,313	4,826	31,828
Net book value
At 31 March 26	8,888	19,406	2,310	30,604
At 31 March 25	-	19,719	2,888	22,607

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	11,165	21,021
Other debtors	-	2,345
Prepayments and accrued income	2,663	-
Total	13,828	23,366

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	7,626	7,823
Bank borrowings and overdrafts	9,614	-
Taxation and social security	2,201	6,046
Other creditors	51,552	54,445
Accrued liabilities and deferred income	1,101	1,100
Total	72,094	69,414

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	3,179	-
Total	3,179	-