Barons (Southern) Limited

Barons (Southern) Limited
Statement of Financial Position
As at 31 August 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets		0	19,594
		0	19,594
Current assets
Debtors	3	0	18,642
Cash at bank and in hand		45,827	341,837
		45,827	360,479
Creditors: amount falling due within one year	4	(43,827)	(102,109)
Net current assets		2,000	258,370

Total assets less current liabilities		2,000	277,964
Provisions for liabilities	5	0	(7,087)
Net assets		2,000	270,877

Capital and reserves
Called up share capital		1,000	1,000
Capital Redemption Reserve	6	1,000	1,000
Profit and loss account		0	268,877
Shareholders' funds		2,000	270,877

For the period ended 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 04 November 2026 and were signed on its behalf by:

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Benjamin Mitchell
Director

Barons (Southern) Limited
Notes to the Financial Statements
For the Period 01 July 2025 to 31 August 2026

General Information

Barons (Southern) Limited is a private company, limited by shares, registered in England and Wales, registration number 02513125, registration address 2-4 Winton Square, Basingstoke, Hampshire, RG21 8EN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Change in accounting policy

The whole of the company's turnover and operating profit for the period relates to discontinued operations following the cessation of trading on 31st August 2026.

Accordingly, these financial statements have been prepared on a break-up basis. Assets have been restated to their recoverable amounts, provision has been made for any contractual commitments that have become onerous at the balance sheet date, and non-current assets and long-term liabilities have been reclassified as current assets and current liabilities.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

2.	Average number of employees Average number of employees during the period was 7 (2025 : 7).

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	0		17,360
Prepayments & Accrued Income	0		1,282
	0		18,642

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	0	5,221
Corporation Tax	42,888	52,975
PAYE & Social Security	954	3,608
Accrued Expenses	0	13,329
Other Creditors	0	(821)
VAT Control Account	(15)	26,087
Pension Control Account	0	810
Directors' Current Accounts	0	900
	43,827	102,109

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	0		7,087
	0		7,087

Capital Redemption Reserve

	2026 £		2025 £
Capital Redemption Reserve b/fwd	1,000		1,000
	1,000		1,000