3 01/04/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false false false 2024-04-01 Sage Accounts Production 24.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 03684977 2024-04-01 2025-03-31 03684977 2025-03-31 03684977 2024-03-31 03684977 2023-04-01 2024-03-31 03684977 2024-03-31 03684977 2023-03-31 03684977 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03684977 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 03684977 core:MotorVehicles 2024-04-01 2025-03-31 03684977 bus:RegisteredOffice 2024-04-01 2025-03-31 03684977 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 03684977 bus:Director2 2024-04-01 2025-03-31 03684977 bus:Director3 2024-04-01 2025-03-31 03684977 bus:Director4 2024-04-01 2025-03-31 03684977 bus:CompanySecretary1 2024-04-01 2025-03-31 03684977 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 03684977 core:PlantMachinery 2024-03-31 03684977 core:FurnitureFittingsToolsEquipment 2024-03-31 03684977 core:MotorVehicles 2024-03-31 03684977 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 03684977 core:PlantMachinery 2025-03-31 03684977 core:FurnitureFittingsToolsEquipment 2025-03-31 03684977 core:MotorVehicles 2025-03-31 03684977 core:WithinOneYear 2025-03-31 03684977 core:WithinOneYear 2024-03-31 03684977 core:ShareCapital 2025-03-31 03684977 core:ShareCapital 2024-03-31 03684977 core:RetainedEarningsAccumulatedLosses 2025-03-31 03684977 core:RetainedEarningsAccumulatedLosses 2024-03-31 03684977 core:PlantMachinery 2024-04-01 2025-03-31 03684977 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 03684977 core:PlantMachinery 2024-03-31 03684977 core:FurnitureFittingsToolsEquipment 2024-03-31 03684977 core:MotorVehicles 2024-03-31 03684977 bus:SmallEntities 2024-04-01 2025-03-31 03684977 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 03684977 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03684977 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03684977 bus:FullAccounts 2024-04-01 2025-03-31 03684977 core:AllAssociates 2024-04-01 2025-03-31
Company registration number: 03684977
Barker Business Park Limited
Unaudited filleted financial statements
31 March 2025
THE BARKER PARTNERSHIP
Chartered Accountants
Thirsk
Barker Business Park Limited
Contents
Directors and other information
Accountants report
Balance sheet
Notes to the financial statements
Barker Business Park Limited
Directors and other information

| Directors | Mrs H B Barker
|  | Mrs S Scawthorn
|  | Mr J R Chapman
| Secretary | Mrs S Scawthorn
| Company number | 03684977
| Registered office | BBP House, Keld Close
|  | Barker Business Park
|  | Melmerby, Ripon
|  | North Yorkshire
|  | HG4 5NB
| Accountants | The Barker Partnership
|  | 17 Central Buildings
|  | Market Place
|  | Thirsk
|  | North Yorkshire
|  | YO7 1HD

Barker Business Park Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Barker Business Park Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Barker Business Park Limited for the year ended 31 March 2025 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Barker Business Park Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Barker Business Park Limited and state those matters that we have agreed to state to the board of directors of Barker Business Park Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barker Business Park Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Barker Business Park Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Barker Business Park Limited. You consider that Barker Business Park Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Barker Business Park Limited. 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 statutory financial statements.
The Barker Partnership
Chartered Accountants
17 Central Buildings
Market Place
Thirsk
North Yorkshire
YO7 1HD
14 November 2025
Barker Business Park Limited
Balance sheet
31 March 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 67,145 |  |  |  | 138,193 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 67,145 |  |  |  | 138,193
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 41,914 |  |  |  | 334,318 |  |
Debtors |  | 6 | 409,169 |  |  |  | 105,518 |  |
Cash at bank and in hand |  |  | 587,587 |  |  |  | 727,534 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,038,670 |  |  |  | 1,167,370 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 97,743) |  |  |  | ( 63,126) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 940,927 |  |  |  | 1,104,244
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,008,072 |  |  |  | 1,242,437
Provisions for liabilities |  |  |  |  | ( 212,195) |  |  |  | ( 225,451)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 795,877 |  |  |  | 1,016,986
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 200,000 |  |  |  | 200,000
Profit and loss account |  |  |  |  | 595,877 |  |  |  | 816,986
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 795,877 |  |  |  | 1,016,986
|  |  |  |  | _______ |  |  |  | _______

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 14 November 2025 , and are signed on behalf of the board by:
Mrs S Scawthorn
Director
Company registration number: 03684977
Barker Business Park 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 and Wales. The address of the registered office is BBP House, Keld Close, Barker Business Park, Melmerby, Ripon, North Yorkshire, HG4 5NB. The principal activities of the company in the year under review were those of developing and operating a business park.
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. 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.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.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and 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:

| Freehold property | - | 2 % | straight line
| Plant and machinery | - | at variable rates on reducing balance |
| Fittings fixtures and equipment | - | 25 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

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 ateach reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
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. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
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 3 (2024: 3 ).
5. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |
|  | £ | £ | £ | £ | £ |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2024 | 577,504 | 88,817 | 5,509 | 15,560 | 687,390 |  |
| Additions | - | 1,236 | 3,165 | 27,750 | 32,151 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 31 March 2025 | 577,504 | 90,053 | 8,674 | 43,310 | 719,541 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2024 | 463,489 | 70,200 | 4,166 | 11,342 | 549,197 |  |
| Charge for the year | 85,226 | 12,339 | 1,168 | 4,466 | 103,199 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 31 March 2025 | 548,715 | 82,539 | 5,334 | 15,808 | 652,396 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2025 | 28,789 | 7,514 | 3,340 | 27,502 | 67,145 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 31 March 2024 | 114,015 | 18,617 | 1,343 | 4,218 | 138,193 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 63,247 | 103,641
| Amounts owed by group undertakings |  | 282,450 | -
| Other debtors |  | 63,472 | 1,877
|  |  | _______ | _______
|  |  | 409,169 | 105,518
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 10,687 | 19,438
| Amounts owed to group undertakings |  | - | 10,236
| Corporation tax |  | 11,659 | -
| Social security and other taxes |  | 52,036 | 6,431
| Other creditors |  | 23,361 | 27,021
|  |  | _______ | _______
|  |  | 97,743 | 63,126
|  |  | _______ | _______

8. Related party transactions
At the year end date an amount of £282,450 (2024 - £10,236 creditor) was due from the parent company.This is an interest free, unsecured loan with no fixed repayment terms. At the year end date there were net amounts due to the company from the directors totalling £29,484 (2024 - £18,771 creditor).