The Barker Partnership Limited 31/03/2025 iXBRL

Company registration number: 07118954

The Barker Partnership Limited

Unaudited filleted financial statements

31 March 2025

The Barker Partnership Limited

Contents

Directors and other information

Balance sheet

Notes to the financial statements

The Barker Partnership Limited

Directors and other information


Directors	S A Strike
	D A Thomas
	S A Lawson	(Resigned 6 December 2024)


Company number	07118954


Registered office	24 High Street
	Pateley Bridge
	Harrogate
	North Yorkshire
	HG3 5JU




	Bankers	Barclays Bank plc
		25 James Street
		Harrogate
		North Yorkshire
		HG1 1QX

The Barker Partnership Limited

Balance sheet

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	54,480		53,140
		_______		_______
			54,480		53,140

Current assets
Debtors	7	246,217		204,929
Cash at bank and in hand		80,153		97,686
		_______		_______
		326,370		302,615
Creditors: amounts falling due
within one year	8	( 189,301)		( 194,259)
		_______		_______
Net current assets			137,069		108,356
			_______		_______
Total assets less current liabilities			191,549		161,496

Creditors: amounts falling due
after more than one year	9		( 37,593)		( 53,100)

Provisions for liabilities			( 12,903)		( 11,878)

			_______		_______
Net assets			141,053		96,518
			_______		_______

Capital and reserves
Called up share capital			280		280
Profit and loss account			140,773		96,238
			_______		_______
Shareholders funds			141,053		96,518
			_______		_______

For the year ending 31 March 2025 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 16 October 2025 , and are signed on behalf of the board by:

S A Strike

Director

Company registration number: 07118954

The Barker Partnership Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 24 High Street, Pateley Bridge, Harrogate, North Yorkshire, HG3 5JU.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. 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 capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	2 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any Tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	4 years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates .

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2024: 14 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	447,272	447,272
	_______	_______
Amortisation
At 1 April 2024 and 31 March 2025	447,272	447,272
	_______	_______
Carrying amount
At 31 March 2025	-	-
	_______	_______
At 31 March 2024	-	-
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2024	64,984	49,769	114,753
Additions	18,135	-	18,135
Disposals	( 4,326)	-	( 4,326)
	_______	_______	_______
At 31 March 2025	78,793	49,769	128,562
	_______	_______	_______
Depreciation
At 1 April 2024	54,710	6,903	61,613
Charge for the year	8,024	6,372	14,396
Disposals	( 1,927)	-	( 1,927)
	_______	_______	_______
At 31 March 2025	60,807	13,275	74,082
	_______	_______	_______
Carrying amount
At 31 March 2025	17,986	36,494	54,480
	_______	_______	_______
At 31 March 2024	10,274	42,866	53,140
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	184,363	186,064
Other debtors	61,854	18,865
	_______	_______
	246,217	204,929
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	29,525	30,464
Corporation tax	46,380	26,470
Social security and other taxes	86,422	83,505
Other creditors	16,974	43,820
	_______	_______
	189,301	194,259
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	9,167	19,167
Other creditors	28,426	33,933
	_______	_______
	37,593	53,100
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	S A Strike	( 13,360)	30,849	17,489
	D A Thomas	( 13,360)	32,533	19,173
		_______	_______	_______
		( 26,720)	63,382	36,662
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	S A Strike	-	( 13,360)	( 13,360)
	D A Thomas	-	( 13,360)	( 13,360)
		_______	_______	_______
		-	( 26,720)	( 26,720)
		_______	_______	_______