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

Page

General Information

1

Report of the Members

2

Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

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

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

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

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

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.

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

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

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.