Registration number: 10599859

Barker Bricklayers Ltd

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

Barker Bricklayers Ltd

(Registration number: 10599859)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	4,390	5,853
Current assets
Debtors	6	4,221	1,451
Cash at bank and in hand		31,111	27,669
		35,332	29,120
Creditors: Amounts falling due within one year	7	(20,874)	(21,329)
Net current assets		14,458	7,791
Total assets less current liabilities		18,848	13,644
Provisions for liabilities		(834)	(1,112)
Net assets		18,014	12,532
Capital and reserves
Called up share capital		100	100
Retained earnings		17,914	12,432
Shareholders' funds		18,014	12,532

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 November 2025
 

......................................... R Barker Director

Barker Bricklayers Ltd

Notes to the Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
7a King Street
Frome
Somerset
BA11 1BH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Barker Bricklayers Ltd

Notes to the Financial Statements for the Year Ended 28 February 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its estimated useful life of five years.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% per annum on cost

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business, and are recognised initially at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers, and are recognised initially at the transaction price.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Barker Bricklayers Ltd

Notes to the Financial Statements for the Year Ended 28 February 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 March 2024	10,000	10,000
At 28 February 2025	10,000	10,000
Amortisation
At 1 March 2024	10,000	10,000
At 28 February 2025	10,000	10,000
Net book value
At 28 February 2025	-	-

5	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2024	18,500	18,500
At 28 February 2025	18,500	18,500
Depreciation
At 1 March 2024	12,647	12,647
Charge for the year	1,463	1,463
At 28 February 2025	14,110	14,110
Net book value
At 28 February 2025	4,390	4,390
At 29 February 2024	5,853	5,853

6

Debtors

	2025 £	2024 £
Trade debtors	2,600	-
Other debtors	1,621	1,451
	4,221	1,451

Barker Bricklayers Ltd

Notes to the Financial Statements for the Year Ended 28 February 2025

7

Creditors

Amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	3,910	2,538
Accruals and deferred income	1,574	1,272
Other creditors	15,390	17,519
	20,874	21,329