REGISTERED NUMBER: 02877538 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Barber Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C J Sargent

Mrs J L Walshaw

Mr C I Sargent

SECRETARY:

Mrs J L Walshaw

REGISTERED OFFICE:

10 Oriel Road

Sheffield

South Yorkshire

S10 3TF

REGISTERED NUMBER:

02877538 (England and Wales)

ACCOUNTANTS:

SMH Haywood & Co Limited

24-26 Mansfield Road

Rotherham

South Yorkshire

S60 2DT

FIXED ASSETS

Tangible assets

3

539

118

Investment property

4

1,048,576

1,048,576

1,049,115

1,048,694

CURRENT ASSETS

Debtors

5

888

1,409

Cash at bank

14,296

45,588

15,184

46,997

CREDITORS

Amounts falling due within one year

6

17,820

100,997

NET CURRENT LIABILITIES

(2,636

)

(54,000

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,046,479

994,694

PROVISIONS FOR LIABILITIES

74,202

74,202

NET ASSETS

972,277

920,492

CAPITAL AND RESERVES

Called up share capital

3,700

3,700

Revaluation reserve

381,906

381,906

Capital redemption reserve

156,300

156,300

Retained earnings

430,371

378,586

SHAREHOLDERS' FUNDS

972,277

920,492

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 22 December 2025 and were signed on its behalf by:

Mr C I Sargent - Director

1.	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, 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 etc

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2024

2,414

Additions

600

At 30 September 2025

3,014

DEPRECIATION

At 1 October 2024

2,296

Charge for year

179

At 30 September 2025

2,475

NET BOOK VALUE

At 30 September 2025

539

At 30 September 2024

118

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

1,048,576

NET BOOK VALUE

At 30 September 2025

1,048,576

At 30 September 2024

1,048,576

The directors have valued the investment property at a fair value of £1,048,576 as at 30 September 2025.

On a historical cost basis the investment properties would have been included at an original cost of £592,468 (2024- £592,468).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

888

1,409

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

13,417

11,884

Directors' current accounts

63

85,097

Accruals and deferred income

4,340

4,016

17,820

100,997