REGISTERED NUMBER: 11143370 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

S & H BARCLAY LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr S W Barclay

Mrs H M Barclay

REGISTERED OFFICE:

The Storehouse

Pennington

Ulverston

LA12 0JP

REGISTERED NUMBER:

11143370 (England and Wales)

ACCOUNTANTS:

R F Miller & Co

Double Tree Court

10A Cavendish St

Ulverston

Cumbria

LA12 7AD

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 Balance Sheet. 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.

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at 31 January 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

R F Miller & Co

Double Tree Court

10A Cavendish St

Ulverston

Cumbria

LA12 7AD

23 October 2025

FIXED ASSETS

Tangible assets

4

4,810

682

CURRENT ASSETS

Debtors

5

12,772

20,370

Cash at bank

5,039

32

17,811

20,402

CREDITORS

Amounts falling due within one year

6

21,002

20,714

NET CURRENT LIABILITIES

(3,191

)

(312

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,619

370

PROVISIONS FOR LIABILITIES

914

130

NET ASSETS

705

240

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

8

505

40

SHAREHOLDERS' FUNDS

705

240

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

Mr S W Barclay - Director

1.	STATUTORY INFORMATION

S & H Barclay 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Computer equipment

-

25% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 February 2024

2,430

1,936

4,366

Additions

4,299

459

4,758

At 31 January 2025

6,729

2,395

9,124

DEPRECIATION

At 1 February 2024

2,430

1,254

3,684

Charge for year

223

407

630

At 31 January 2025

2,653

1,661

4,314

NET BOOK VALUE

At 31 January 2025

4,076

734

4,810

At 31 January 2024

-

682

682

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,879

2,879

Directors' current accounts

9,893

17,491

12,772

20,370

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

120

294

Corporation tax

19,716

17,812

Directors' current accounts

100

1,555

Accrued expenses

1,066

1,053

21,002

20,714

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

200

200

8.

RESERVES

Retained

earnings

£

At 1 February 2024

40

Profit for the year

36,795

Dividends

(36,330

)

At 31 January 2025

505

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within debtors is an amount due from Mrs H M Barclay of £9,893 (2024:- £17,491). Included within creditors is an amount due to Mr S W Barclay of £100 (2024:- £1,555)

10.	RELATED PARTY DISCLOSURES

Dividends of £2,000 and £34,330 were paid to Mr. Stuart William Barclay and Mrs. Helen Mary Barclay respectively. (2024:- £2,879 and £33,730)

11.	ULTIMATE CONTROLLING PARTY

The company was under the joint control of Mr. Stuart William Barclay and Mrs. Helen Mary Barclay, the directors of the company, during the current period.