Barkers of Harrogate Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03145898 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Barkers of Harrogate Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

61,530

58,467

CURRENT ASSETS

Stocks

1,636,010

1,288,071

Debtors

5

1,594,405

1,289,642

Cash at bank

291,866

485,683

3,522,281

3,063,396

CREDITORS

Amounts falling due within one year

6

1,788,049

1,702,620

NET CURRENT ASSETS

1,734,232

1,360,776

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,795,762

1,419,243

CAPITAL AND RESERVES

Called up share capital

8

72,500

Capital redemption reserve

9

52,500

Retained earnings

9

1,670,762

1,294,243

SHAREHOLDERS' FUNDS

1,795,762

1,419,243

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 15 December 2025 and were signed on its behalf by:

R Godley - Director

1.	STATUTORY INFORMATION

Barkers of Harrogate Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03145898

Registered office:

Gardner House Hornbeam Park Avenue

Hornbeam Park

Harrogate

North Yorkshire

HG2 8NA

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

All fixed assets are initially recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Creditors

Short term creditors are measured at the transaction price.

Debtors

Short term debtors are measured at transaction price, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

215

123,937

5,143

129,295

Additions

6,236

17,495

1,660

25,391

At 31 March 2025

6,451

141,432

6,803

154,686

DEPRECIATION

At 1 April 2024

57

68,528

2,243

70,828

Charge for year

1,278

18,781

2,269

22,328

At 31 March 2025

1,335

87,309

4,512

93,156

NET BOOK VALUE

At 31 March 2025

5,116

54,123

2,291

61,530

At 31 March 2024

158

55,409

2,900

58,467

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

1,562,495

1,268,170

Other debtors

31,910

21,472

1,594,405

1,289,642

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

1,544,797

1,542,605

Taxation and social security

216,145

134,239

Other creditors

27,107

25,776

1,788,049

1,702,620

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

Within one year

17,247

36,794

Between one and five years

-

17,247

54,041

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

72,500

Ordinary

1

72,500

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 April 2024

1,294,243

52,500

1,346,743

Profit for the year

446,519

Dividends

(70,000

)

(70,000

)

At 31 March 2025

1,670,762

52,500

1,723,262