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Registered number: 08869470
Barbertown (Tything) Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr J E Bourne
Company Number 08869470
Registered Office 56 The Tything
Worcester
Worcestershire
WR1 1JT
Accountants Hayward Wright
4 Clews Road
Redditch
Worcestershire
B98 7ST
Page 1
Page 2
Balance Sheet
Registered number: 08869470
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 518 691
518 691
CURRENT ASSETS
Stocks 5 450 450
Debtors 6 8,972 14,615
Cash at bank and in hand 5,673 10,709
15,095 25,774
Creditors: Amounts Falling Due Within One Year 7 (12,630 ) (21,325 )
NET CURRENT ASSETS (LIABILITIES) 2,465 4,449
TOTAL ASSETS LESS CURRENT LIABILITIES 2,983 5,140
PROVISIONS FOR LIABILITIES
Deferred Taxation (99 ) (116 )
NET ASSETS 2,884 5,024
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 2,684 4,824
SHAREHOLDERS' FUNDS 2,884 5,024
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For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J E Bourne
Director
16 September 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Barbertown (Tything) Ltd is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer re, rebfundsates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 4
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 March 2025 10,177
As at 28 February 2026 10,177
Depreciation
As at 1 March 2025 9,486
Provided during the period 173
As at 28 February 2026 9,659
Net Book Value
As at 28 February 2026 518
As at 1 March 2025 691
5. Stocks
2026 2025
£ £
Stock 450 450
6. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 1,003 -
Other debtors 7,846 14,615
Other taxes and social security 123 -
8,972 14,615
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 141 477
Bank loans and overdrafts 1,500 7,500
Corporation tax 2,804 2,375
Other creditors 8,070 10,516
Social security and other taxes - (5 )
Director's loan account 115 462
12,630 21,325
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8. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 1,500 7,500
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 March 2025 116 116
Utilised (17 ) (17)
Balance at 28 February 2026 99 99
10. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary shares of £ 1.00 each 100 100
100 Ordinary B shares of £ 1.00 each 100 100
200 200
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr J E Bourne by virtue of his ownership of 100% of the issued share capital in the company.
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