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Company Registration No. 12091617 (England and Wales)
A D Barnes and Son Limited Accounts for the year ended 31 July 2025
A D Barnes and Son Limited Accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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A D Barnes and Son Limited Company Information for the year ended 31 July 2025
Directors
Andrew Barnes Benjamin Barnes
Company Number
12091617 (England and Wales)
Registered Office
29a Froomefield Frome BA11 2HE
Accountants
Mendip Accountancy Ltd Mendip Lodge 30 Rodden Road Frome Somerset BA11 2AH
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Accountants' report to the board of directors on the preparation of the unaudited statutory statements of A D Barnes and Son Limited (The Company) for the year ended 31 July 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 the company for the year ended 31 July 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the board of directors of the company, as a body, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to the board of directors of the company as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its board of directors as a body for our work or for this report.
It is your duty to ensure that the company 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 financial performance of the company. You consider that the company is exempt from the requirement to have a statutory audit for the year ended 31 July 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. 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.
Mendip Accountancy Ltd Financial Accountants Mendip Lodge 30 Rodden Road Frome Somerset BA11 2AH 18 November 2025
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A D Barnes and Son Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
12,000 
14,400 
Tangible assets
5
343,567 
264,047 
355,567 
278,447 
Current assets
Debtors
6
126,722 
118,566 
Cash at bank and in hand
12,135 
61,441 
138,857 
180,007 
Creditors: amounts falling due within one year
7
(235,934)
(215,370)
Net current liabilities
(97,077)
(35,363)
Total assets less current liabilities
258,490 
243,084 
Creditors: amounts falling due after more than one year
8
(137,931)
(159,894)
Net assets
120,559 
83,190 
Capital and reserves
Called up share capital
140 
140 
Profit and loss account
120,419 
83,050 
Shareholders' funds
120,559 
83,190 
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by
Andrew Barnes Director Company Registration No. 12091617
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A D Barnes and Son Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
A D Barnes and Son Limited is a private company, limited by shares, registered in England and Wales, registration number 12091617. The registered office is 29a Froomefield, Frome, BA11 2HE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25
Motor vehicles
25
Computer equipment
25
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2024
24,000 
At 31 July 2025
24,000 
Amortisation
At 1 August 2024
9,600 
Charge for the year
2,400 
At 31 July 2025
12,000 
Net book value
At 31 July 2025
12,000 
At 31 July 2024
14,400 
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A D Barnes and Son Limited Notes to the Accounts for the year ended 31 July 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2024
10,122 
447,308 
600 
458,030 
Additions
- 
161,030 
- 
161,030 
At 31 July 2025
10,122 
608,338 
600 
619,060 
Depreciation
At 1 August 2024
5,485 
188,100 
398 
193,983 
Charge for the year
1,159 
80,300 
51 
81,510 
At 31 July 2025
6,644 
268,400 
449 
275,493 
Net book value
At 31 July 2025
3,478 
339,938 
151 
343,567 
At 31 July 2024
4,637 
259,208 
202 
264,047 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
123,722 
113,791 
Accrued income and prepayments
3,000 
2,500 
Other debtors
- 
2,275 
126,722 
118,566 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
14,585 
22,889 
VAT
10,450 
11,879 
Obligations under finance leases and hire purchase contracts
78,549 
70,470 
Trade creditors
100,418 
83,792 
Taxes and social security
19,565 
22,989 
Loans from directors
12,367 
3,351 
235,934 
215,370 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
137,931 
159,894 
9
Average number of employees
During the year the average number of employees was 7 (2024: 6).
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