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core:OtherReservesSubtotal 2024-07-31 10889937 core:RetainedEarningsAccumulatedLosses 2024-07-31 10889937 core:LandBuildings 2025-07-31 10889937 core:PlantMachinery 2025-07-31 10889937 core:Vehicles 2025-07-31 10889937 core:FurnitureFittings 2025-07-31 10889937 core:OfficeEquipment 2025-07-31 10889937 core:NetGoodwill 2025-07-31 10889937 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 10889937 core:ListedExchangeTraded 2025-07-31 10889937 core:UnlistedNon-exchangeTraded 2025-07-31 10889937 core:LandBuildings 2024-07-31 10889937 core:PlantMachinery 2024-07-31 10889937 core:Vehicles 2024-07-31 10889937 core:FurnitureFittings 2024-07-31 10889937 core:OfficeEquipment 2024-07-31 10889937 core:NetGoodwill 2024-07-31 10889937 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 10889937 core:ListedExchangeTraded 2024-07-31 10889937 core:UnlistedNon-exchangeTraded 2024-07-31 10889937 core:LandBuildings 2024-08-01 2025-07-31 10889937 core:PlantMachinery 2024-08-01 2025-07-31 10889937 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2024-07-31 10889937 dpl:GroupUndertakings 2023-08-01 2024-07-31 10889937 dpl:ParticipatingInterests 2023-08-01 2024-07-31 10889937 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 10889937 core:ListedExchangeTraded 2023-08-01 2024-07-31 10889937 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 10889937 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 10889937 core:NetGoodwill 2025-07-31 10889937 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 10889937 core:LandBuildings 2025-07-31 10889937 core:PlantMachinery 2025-07-31 10889937 core:Vehicles 2025-07-31 10889937 core:FurnitureFittings 2025-07-31 10889937 core:OfficeEquipment 2025-07-31 10889937 core:AfterOneYear 2025-07-31 10889937 core:WithinOneYear 2025-07-31 10889937 core:ListedExchangeTraded 2025-07-31 10889937 core:UnlistedNon-exchangeTraded 2025-07-31 10889937 core:ShareCapital 2025-07-31 10889937 core:SharePremium 2025-07-31 10889937 core:RevaluationReserve 2025-07-31 10889937 core:OtherReservesSubtotal 2025-07-31 10889937 core:RetainedEarningsAccumulatedLosses 2025-07-31 10889937 core:NetGoodwill 2024-07-31 10889937 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 10889937 core:LandBuildings 2024-07-31 10889937 core:PlantMachinery 2024-07-31 10889937 core:Vehicles 2024-07-31 10889937 core:FurnitureFittings 2024-07-31 10889937 core:OfficeEquipment 2024-07-31 10889937 core:AfterOneYear 2024-07-31 10889937 core:WithinOneYear 2024-07-31 10889937 core:ListedExchangeTraded 2024-07-31 10889937 core:UnlistedNon-exchangeTraded 2024-07-31 10889937 core:ShareCapital 2024-07-31 10889937 core:SharePremium 2024-07-31 10889937 core:RevaluationReserve 2024-07-31 10889937 core:OtherReservesSubtotal 2024-07-31 10889937 core:RetainedEarningsAccumulatedLosses 2024-07-31 10889937 core:NetGoodwill 2023-07-31 10889937 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 10889937 core:LandBuildings 2023-07-31 10889937 core:PlantMachinery 2023-07-31 10889937 core:Vehicles 2023-07-31 10889937 core:FurnitureFittings 2023-07-31 10889937 core:OfficeEquipment 2023-07-31 10889937 core:AfterOneYear 2023-07-31 10889937 core:WithinOneYear 2023-07-31 10889937 core:ListedExchangeTraded 2023-07-31 10889937 core:UnlistedNon-exchangeTraded 2023-07-31 10889937 core:ShareCapital 2023-07-31 10889937 core:SharePremium 2023-07-31 10889937 core:RevaluationReserve 2023-07-31 10889937 core:OtherReservesSubtotal 2023-07-31 10889937 core:RetainedEarningsAccumulatedLosses 2023-07-31 10889937 core:AfterOneYear 2024-08-01 2025-07-31 10889937 core:WithinOneYear 2024-08-01 2025-07-31 10889937 core:Non-currentFinancialInstruments core:CostValuation 2024-08-01 2025-07-31 10889937 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-01 2025-07-31 10889937 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-01 2025-07-31 10889937 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-01 2025-07-31 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Barracott Limited

Registered Number
10889937
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

Barracott Limited
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors | Geoffrey Reginald Turner
| Thelma Elizabeth Ann Turner

Company Secretary | Thelma Elizabeth Ann Turner

Registered Address | Old Orchard
| Calstock Road
| Gunnislake
| PL18 9AA

Registered Number | 10889937 (England and Wales)

Barracott Limited
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 260,052 |  |  |  | 261,416
|  |  |  | 260,052 |  |  |  | 261,416
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 1,000 |  |  |  | 1,000 |  |
Debtors | 5 | 284 |  |  |  | 288 |  |
Cash at bank and on hand |  | 2,655 |  |  |  | 4,003 |  |
|  | 3,939 |  |  |  | 5,291 |  |
Creditors amounts falling due within one year | 6 | (254,542) |  |  |  | (257,659) |  |
Net current assets (liabilities) |  |  |  | (250,603) |  |  |  | (252,368)
Total assets less current liabilities |  |  |  | 9,449 |  |  |  | 9,048
Provisions for liabilities | 7 |  |  | (1,910) |  |  |  | (2,169)
Net assets |  |  |  | 7,539 |  |  |  | 6,879
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 7,439 |  |  |  | 6,779
Shareholders' funds |  |  |  | 7,539 |  |  |  | 6,879

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 January 2026, and are signed on its behalf by:
Geoffrey Reginald Turner Director Registered Company No. 10889937

Barracott Limited
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 15
| Fixtures and fittings | 33
| Vehicles | 25

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 250,000 |  | 27,192 |  | 669 |  | 277,861
| Additions | - |  | - |  | 550 |  | 550
| At 31 July 25 | 250,000 |  | 27,192 |  | 1,219 |  | 278,411
| Depreciation and impairment
| At 01 August 24 | - |  | 15,799 |  | 646 |  | 16,445
| Charge for year | - |  | 1,709 |  | 204 |  | 1,913
| Other adjustments | - |  | - |  | 1 |  | 1
| At 31 July 25 | - |  | 17,508 |  | 851 |  | 18,359
| Net book value
| At 31 July 25 | 250,000 |  | 9,684 |  | 368 |  | 260,052
| At 31 July 24 | 250,000 |  | 11,393 |  | 23 |  | 261,416

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 1,000 |  | 1,000
| Total | 1,000 |  | 1,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Prepayments and accrued income | 284 |  | 288
| Total | 284 |  | 288

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 253,052 |  | 254,835
| Taxation and social security | 1,490 |  | 2,824
| Total | 254,542 |  | 257,659

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,910 |  | 2,169
| Total | 1,910 |  | 2,169

8. | Related party transactions
--- | ---
| At the year end the company owed G & T Turner, directors £253,052.00 (2024 - £254,835.00).