Company registration number: 04147016 Charity registration number: 1097410
THE BARN OWL CENTRE LTD TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Robert Powell Chartered Accountants Ground Floor, Olympus House Olympus Business Park Gloucester GL2 4NF
The Barn Owl Centre Ltd Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities (including Income and Expenditure Account) | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 10 |
The Barn Owl Centre Ltd Company No. 04147016 Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Reference and Administrative Details
Trustees
Mr Vincent Jones Mrs Jean Houston Mr Kevin Treadwell Ms Juliette Holley
Charity Number
1097410
Company Number
04147016
Independent Examiner
Robert Powell ICAEW Robert Powell Chartered Accountants Ground Floor, Olympus House Olympus Business Park Gloucester GL2 4NF
Page 1
The Barn Owl Centre Ltd Trustees' Report (continued) For The Year Ended 31 March 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Vincent Jones Trustee 31 December 2025
Page 2
The Barn Owl Centre Ltd Independent Examiner's Report to the Trustees of The Barn Owl Centre Ltd For The Year Ended 31 March 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Robert Powell ICAEW 31 December 2025 Ground Floor, Olympus House Olympus Business Park Gloucester GL2 4NF
Page 3
The Barn Owl Centre Ltd Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025
| Notes INCOME AND ENDOWMENTS FROM: Charitable activities: The Barn Owl Centre Ltd EXPENDITURE ON: Charitable activities: 3 The Barn Owl Centre Ltd NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 11 |
2025 Unrestricted funds £ 100,109 |
2024 Unrestricted funds £ 103,354 |
|---|---|---|
| (120,804) | (144,381) | |
| (20,695) | (41,027) | |
| (20,695) 263,477 |
(41,027) 304,504 |
|
| 242,782 | 263,477 |
The notes on pages 6 to 9 form part of these financial statements.
Page 4
The Barn Owl Centre Ltd Balance Sheet As At 31 March 2025
| Notes FIXED ASSETS Tangible Assets 7 CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 8 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES Creditors: Amounts Falling Due After More Than One Year 9 NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 11 |
2025 Unrestricted funds £ 254,698 |
2024 Total funds £ 254,698 |
|---|---|---|
| 254,698 - |
254,698 16,229 |
|
| - (4,466) |
16,229 - |
|
| (4,466) | 16,229 | |
| 250,232 | 270,927 | |
| (7,450) | (7,450) | |
| 242,782 | 263,477 | |
| 242,782 | 263,477 | |
| 242,782 | 263,477 |
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees 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.
On behalf of the board
Mr Vincent Jones
Trustee 31 December 2025
The notes on pages 6 to 9 form part of these financial statements.
Page 5
The Barn Owl Centre Ltd Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
The Barn Owl Centre Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 04147016 and registered charity number 1097410. The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. 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:
| Freehold | Nil |
|---|---|
| Plant & Machinery | Nil |
| Motor Vehicles | Nil |
| Fixtures & Fittings | Nil |
2.3. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Analysis of Expenditure
| The Barn Owl Centre Ltd The Barn Owl Centre Ltd |
Activities undertaken directly £ 55,125 |
Support costs (see note 4) £ 65,679 |
2025 Total £ 120,804 |
|---|---|---|---|
| Activities undertaken directly £ 59,610 |
Support costs (see note 4) £ 84,771 |
2024 Total £ 144,381 |
Page 6
The Barn Owl Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
4. Support Costs
| Employee costs Premises expenses General administration |
2025 The Barn Owl Centre Ltd £ 41,515 2,089 22,075 |
|---|---|
| 65,679 |
| Employee costs Premises expenses General administration |
2024 The Barn Owl Centre Ltd £ 41,423 21,752 21,596 |
|---|---|
| 84,771 |
5. Staff Costs
Staff costs were as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 38,105 | 38,126 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
6. Average Number of Employees
Average number of employees during the year was: 2 (2024: 2)
7. Tangible Assets
| Cost As at 1 April 2024 As at 31 March 2025 Depreciation As at 1 April 2024 As at 31 March 2025 Net Book Value As at 31 March 2025 As at 1 April 2024 |
Land & Property Freehold £ 240,469 |
Plant & Machinery £ 5,904 |
Motor Vehicles £ 8,992 |
Fixtures & Fittings £ 4,298 |
Total £ 259,663 |
|---|---|---|---|---|---|
| 240,469 | 5,904 | 8,992 | 4,298 | 259,663 | |
| - | 1,968 | 2,997 | - | 4,965 | |
| - | 1,968 | 2,997 | - | 4,965 | |
| 240,469 | 3,936 | 5,995 | 4,298 | 254,698 | |
| 240,469 | 3,936 | 5,995 | 4,298 | 254,698 |
Page 7
The Barn Owl Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
- Creditors: Amounts Falling Due Within One Year
| Bank loans and overdrafts 9. Creditors: Amounts Falling Due After More Than One Other loans 10. Loans An analysis of the maturity of loans is given below: Amounts falling due between one and five years: Other loans 11. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
Year As at 1 April 2024 £ 263,477 |
Income £ 100,109 |
2025 £ 4,466 2025 £ 7,450 2025 £ 7,450 Expenditure £ (120,804) |
2024 £ - |
|
|---|---|---|---|---|---|
| 2024 £ 7,450 |
|||||
| 2024 £ 7,450 |
|||||
| As at 31 March 2025 £ 242,782 |
|||||
| 263,477 | 100,109 | (120,804) | 242,782 | ||
| As at 1 April 2023 £ 304,504 |
Income £ 103,354 |
Expenditure £ (144,381) |
As at 31 March 2024 £ 263,477 |
||
| 304,504 | 103,354 | (144,381) | 263,477 |
- Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| 2025 | 2024 |
|---|---|
| £ | £ |
- Related Party Disclosures
Page 8
The Barn Owl Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
14. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 9
The Barn Owl Centre Ltd Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025
| INCOME AND ENDOWMENTS FROM: Charitable Activities: The Barn Owl Centre Ltd Income from charitable activities EXPENDITURE ON: Charitable Activities: The Barn Owl Centre Ltd Cost of raising funds Wages and salaries Travel and subsistence expenses Other premises costs Legal fees General adminstration costs NET EXPENDITURE |
2025 Total funds £ 100,109 |
2024 Total funds £ 103,354 |
|---|---|---|
| 100,109 | 103,354 | |
| 100,109 (55,125) (38,105) (3,410) (2,089) - (22,075) |
103,354 (59,610) (38,126) (3,297) (21,752) (513) (21,083) |
|
| (120,804) | (144,381) | |
| (120,804) | (144,381) | |
| (20,695) | (41,027) |
Page 10