IRIS Accounts Production v25.4.0.155 OC441611 designated member designated member 6.4.24 5.4.25 5.4.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC441611 2024-04-05 OC441611 2025-04-05 OC441611 2024-04-06 2025-04-05 OC441611 2023-04-05 OC441611 2023-04-06 2024-04-05 OC441611 2024-04-05 OC441611 ns15:EnglandWales 2024-04-06 2025-04-05 OC441611 ns14:PoundSterling 2024-04-06 2025-04-05 OC441611 ns10:PartnerLLP1 2024-04-06 2025-04-05 OC441611 ns10:PartnerLLP2 2024-04-06 2025-04-05 OC441611 ns10:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC441611 ns10:SmallEntities 2024-04-06 2025-04-05 OC441611 ns10:AuditExemptWithAccountantsReport 2024-04-06 2025-04-05 OC441611 ns10:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 OC441611 ns10:LimitedLiabilityPartnershipsSORP 2024-04-06 2025-04-05 OC441611 ns10:FullAccounts 2024-04-06 2025-04-05 OC441611 ns10:RegisteredOffice 2024-04-06 2025-04-05 OC441611 ns5:CurrentFinancialInstruments 2025-04-05 OC441611 ns5:CurrentFinancialInstruments 2024-04-05 OC441611 ns5:Non-currentFinancialInstruments 2025-04-05 OC441611 ns5:Non-currentFinancialInstruments 2024-04-05 OC441611 ns5:PlantMachinery 2024-04-06 2025-04-05 OC441611 ns5:FurnitureFittings 2024-04-06 2025-04-05 OC441611 ns5:MotorVehicles 2024-04-06 2025-04-05 OC441611 ns5:ComputerEquipment 2024-04-06 2025-04-05 OC441611 ns5:OwnedAssets 2024-04-06 2025-04-05 OC441611 ns5:OwnedAssets 2023-04-06 2024-04-05 OC441611 ns5:PlantMachinery 2024-04-05 OC441611 ns5:FurnitureFittings 2024-04-05 OC441611 ns5:MotorVehicles 2024-04-05 OC441611 ns5:ComputerEquipment 2024-04-05 OC441611 ns5:PlantMachinery 2025-04-05 OC441611 ns5:FurnitureFittings 2025-04-05 OC441611 ns5:MotorVehicles 2025-04-05 OC441611 ns5:ComputerEquipment 2025-04-05 OC441611 ns5:PlantMachinery 2024-04-05 OC441611 ns5:FurnitureFittings 2024-04-05 OC441611 ns5:MotorVehicles 2024-04-05 OC441611 ns5:ComputerEquipment 2024-04-05 OC441611 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-05 OC441611 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-05

REGISTERED NUMBER: OC441611 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

FOR

R BARNITT & SON LLP

| R BARNITT & SON LLP (REGISTERED NUMBER: OC441611) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

Page |

| General Information | 1 |

| Report of the Members | 2 |

| Accountants' Report | 3 |

| Income Statement | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 7 |

| R BARNITT & SON LLP |

GENERAL INFORMATION

FOR THE YEAR ENDED 5 APRIL 2025

| DESIGNATED MEMBERS: | P R Barnitt

| S R Barnitt

| REGISTERED OFFICE: | Poplar Farm

| Long Marston

| York

| North Yorkshire

| YO26 7PJ

| REGISTERED NUMBER: | OC441611 (England and Wales)

| ACCOUNTANTS: | Fortus Limited

| Business Advisors & Accountants

| Equinox House

| Clifton Park, Shipton Road

| York

| YO30 5PA

| R BARNITT & SON LLP (REGISTERED NUMBER: OC441611) |

REPORT OF THE MEMBERS

FOR THE YEAR ENDED 5 APRIL 2025

The members present their report with the financial statements of the LLP for the year ended 5 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of mixed farming.

DESIGNATED MEMBERS

The designated members during the year under review were:

P R Barnitt

S R Barnitt

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £142,634 (2024 - £110,758 profit).

MEMBERS' INTERESTS

The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business.

ON BEHALF OF THE MEMBERS:

P R Barnitt - Designated member

2 January 2026

ACCOUNTANTS' REPORT TO THE MEMBERS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

R BARNITT & SON LLP

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of R Barnitt & Son LLP for the year ended 5 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

This report is made solely to the members of R Barnitt & Son LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R Barnitt & Son LLP and state those matters that we have agreed to state to the members of R Barnitt & Son LLP, 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 LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that R Barnitt & Son LLP 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 profit of R Barnitt & Son LLP. You consider that R Barnitt & Son LLP 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 R Barnitt & Son LLP. 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.

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

YO30 5PA

2 January 2026

| R BARNITT & SON LLP (REGISTERED NUMBER: OC441611) |

INCOME STATEMENT

FOR THE YEAR ENDED 5 APRIL 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 499,621 |  | 380,214 |  |

Cost of sales | 273,288 |  | 217,151 |  |

GROSS PROFIT | 226,333 |  | 163,063 |  |

Administrative expenses | 190,283 |  | 130,223 |  |

36,050 |  | 32,840 |  |

Other operating income | 114,954 |  | 84,331 |  |

OPERATING PROFIT | 4 | 151,004 |  | 117,171 |  |

Interest receivable and similar income | 16 |  | - |  |

151,020 |  | 117,171 |  |

Interest payable and similar expenses | 8,386 |  | 6,413 |  |

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS | 142,634 |  | 110,758 |  |

| R BARNITT & SON LLP (REGISTERED NUMBER: OC441611) |

BALANCE SHEET

5 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 431,034 |  | 425,403 |  |

CURRENT ASSETS

Stocks | 228,445 |  | 238,335 |  |

Debtors | 6 | 19,059 |  | 16,589 |  |

Cash at bank | 230,864 |  | 82,190 |  |

478,368 |  | 337,114 |  |

CREDITORS

Amounts falling due within one year | 7 | 181,966 |  | 43,386 |  |

NET CURRENT ASSETS | 296,402 |  | 293,728 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 727,436 |  | 719,131 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 23,946 |  | 14,483 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 703,490 |  | 704,648 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 9 | 703,490 |  | 704,648 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 9 | 703,490 |  | 704,648 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

| R BARNITT & SON LLP (REGISTERED NUMBER: OC441611) |

BALANCE SHEET - continued

5 APRIL 2025

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 2 January 2026 and were signed by:

P R Barnitt - Designated member

S R Barnitt - Designated member

| R BARNITT & SON LLP (REGISTERED NUMBER: OC441611) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

1. | STATUTORY INFORMATION

| R Barnitt & Son LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| Turnover

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

| 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 | - | 15% on reducing balance

| Tractors and combines | - | 5% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Office equipment | - | 20% on reducing balance

| Stocks

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

| 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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

| Cash at bank and in hand

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 37,792 |  | 25,671 |  |

| R BARNITT & SON LLP (REGISTERED NUMBER: OC441611) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5 APRIL 2025

5. | TANGIBLE FIXED ASSETS

| Tractors |

| Plant and |  | and |  | Motor |  | Office |

| machinery |  | combines |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 6 April 2024 | 109,405 |  | 310,000 |  | 31,175 |  | 494 |  | 451,074 |  |

| Additions | - |  | 82,680 |  | - |  | - |  | 82,680 |  |

| Disposals | - |  | (40,000 | ) | (1,571 | ) | - |  | (41,571 | ) |

| At 5 April 2025 | 109,405 |  | 352,680 |  | 29,604 |  | 494 |  | 492,183 |  |

| DEPRECIATION

| At 6 April 2024 | 7,503 |  | 15,500 |  | 2,569 |  | 99 |  | 25,671 |  |

| Charge for year | 15,285 |  | 16,959 |  | 5,469 |  | 79 |  | 37,792 |  |

| Eliminated on disposal | - |  | (2,000 | ) | (314 | ) | - |  | (2,314 | ) |

| At 5 April 2025 | 22,788 |  | 30,459 |  | 7,724 |  | 178 |  | 61,149 |  |

| NET BOOK VALUE

| At 5 April 2025 | 86,617 |  | 322,221 |  | 21,880 |  | 316 |  | 431,034 |  |

| At 5 April 2024 | 101,902 |  | 294,500 |  | 28,606 |  | 395 |  | 425,403 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 8,367 |  | 12,076 |  |

| Other debtors | 10,692 |  | 4,513 |  |

19,059 |  | 16,589 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 125,807 |  | 1,965 |  |

| Hire purchase contracts | 33,640 |  | 25,000 |  |

| Trade creditors | 18,247 |  | 12,571 |  |

| Taxation and social security | 260 |  | - |  |

| Other creditors | 4,012 |  | 3,850 |  |

181,966 |  | 43,386 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 23,946 |  | 14,483 |  |

9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.