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REGISTERED NUMBER: 00254789 (England and Wales)
















Unaudited Financial Statements for the Year Ended 30th September 2024

for

E.Barker & Son (Hillsboro') Limited

E.Barker & Son (Hillsboro') Limited (Registered number: 00254789)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 8

E.Barker & Son (Hillsboro') Limited

Company Information
for the Year Ended 30th September 2024







DIRECTORS: S A Barker
N S Barker
A C Barker





SECRETARY: S A Barker





REGISTERED OFFICE: 39 Burton Street
Hillsborough
Sheffield
South Yorkshire
S6 2HH





REGISTERED NUMBER: 00254789 (England and Wales)





ACCOUNTANTS: Shorts Chartered Accountants
Cedar House
63 Napier Street
Sheffield
S11 8HA

E.Barker & Son (Hillsboro') Limited (Registered number: 00254789)

Statement of Financial Position
30th September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 761,723 745,815

CURRENT ASSETS
Stocks 191,677 216,670
Debtors 5 34,981 32,284
Cash at bank and in hand 376,994 669,597
603,652 918,551
CREDITORS
Amounts falling due within one year 6 311,227 430,795
NET CURRENT ASSETS 292,425 487,756
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,054,148

1,233,571

CREDITORS
Amounts falling due after more than one
year

7

(27,161

)

(263,619

)

PROVISIONS FOR LIABILITIES (14,225 ) (4,882 )
NET ASSETS 1,012,762 965,070

CAPITAL AND RESERVES
Called up share capital 115 115
Share premium 10,000 10,000
Retained earnings 1,002,647 954,955
SHAREHOLDERS' FUNDS 1,012,762 965,070

E.Barker & Son (Hillsboro') Limited (Registered number: 00254789)

Statement of Financial Position - continued
30th September 2024


The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30th September 2024 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th June 2025 and were signed on its behalf by:





N S Barker - Director


E.Barker & Son (Hillsboro') Limited (Registered number: 00254789)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

E.Barker & Son (Hillsboro') 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% on cost, 25% on reducing balance, 20% on reducing balance and 10% on reducing balance

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in the Statement of Comprehensive Income.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the Statement of Comprehensive Income.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.


E.Barker & Son (Hillsboro') Limited (Registered number: 00254789)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Statement of Comprehensive Income in the period to which they relate.

Currency presentation
The financial statements are presented in Sterling (£) which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Financial instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its Financial Instruments.

Financial Instruments are recognised in the company's Statement of Financial Position when it becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when here is a legally 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.

Government grants
Grants received from Government are recorded in the accounting period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 20 ) .

E.Barker & Son (Hillsboro') Limited (Registered number: 00254789)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2023 1,058,939 350,103 1,409,042
Additions 39,860 3,222 43,082
Disposals - (19,439 ) (19,439 )
At 30th September 2024 1,098,799 333,886 1,432,685
DEPRECIATION
At 1st October 2023 334,229 328,998 663,227
Charge for year 21,537 5,514 27,051
Eliminated on disposal - (19,316 ) (19,316 )
At 30th September 2024 355,766 315,196 670,962
NET BOOK VALUE
At 30th September 2024 743,033 18,690 761,723
At 30th September 2023 724,710 21,105 745,815

In the opinion of the directors there is no material difference between the accounts carrying value of the land and buildings and their current market value.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 33,928 31,581
Other debtors 1,053 703
34,981 32,284

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 20,765
Payments on account 165,233 228,482
Trade creditors 61,177 72,478
Taxation and social security 58,101 75,413
Other creditors 16,716 33,657
311,227 430,795

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,205 263,619
Other creditors 18,956 -
27,161 263,619

E.Barker & Son (Hillsboro') Limited (Registered number: 00254789)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 202,480

8. PENSION COMMITMENTS

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £5,869 (2023 - £5,915). Contributions totalling £915 (2023 - £848) were payable to the fund at the Balance Sheet date and are included in creditors.

E.Barker & Son (Hillsboro') Limited

Report of the Accountants to the Directors of
E.Barker & Son (Hillsboro') Limited

The following reproduces the text of the report prepared for the directors in respect of the Company's annual unaudited financial statements. In accordance with the Companies Act 2006, the Company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30th September 2024 set out on pages three to ten and you consider that the Company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Shorts Chartered Accountants
Cedar House
63 Napier Street
Sheffield
S11 8HA


18th June 2025