2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2025 - FRS102_2025 47,966 12,087 7,195 19,282 28,684 35,879 xbrli:pure xbrli:shares iso4217:GBP SC701186 2024-07-01 2025-06-30 SC701186 2025-06-30 SC701186 2024-06-30 SC701186 2023-07-01 2024-06-30 SC701186 2024-06-30 SC701186 2023-06-30 SC701186 core:PlantMachinery 2024-07-01 2025-06-30 SC701186 bus:LeadAgentIfApplicable 2024-07-01 2025-06-30 SC701186 bus:Director1 2024-07-01 2025-06-30 SC701186 core:WithinOneYear 2025-06-30 SC701186 core:WithinOneYear 2024-06-30 SC701186 core:PlantMachinery 2024-06-30 SC701186 core:PlantMachinery 2025-06-30 SC701186 core:ShareCapital 2025-06-30 SC701186 core:ShareCapital 2024-06-30 SC701186 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC701186 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC701186 core:PlantMachinery 2024-06-30 SC701186 bus:SmallEntities 2024-07-01 2025-06-30 SC701186 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC701186 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC701186 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC701186 bus:FullAccounts 2024-07-01 2025-06-30 SC701186 1 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: SC701186

Barbour Environmental Services Ltd

Filleted Unaudited Financial Statements

30 June 2025

Barbour Environmental Services Ltd

Financial Statements

Year ended 30 June 2025

Contents | Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 3

Barbour Environmental Services Ltd

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Barbour Environmental Services Ltd

Year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Barbour Environmental Services Ltd for the year ended 30 June 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Barbour Environmental Services Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Barbour Environmental Services Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barbour Environmental Services Ltd and its director for our work or for this report.
It is your duty to ensure that Barbour Environmental Services Ltd 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 Barbour Environmental Services Ltd. You consider that Barbour Environmental Services Ltd 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 Barbour Environmental Services Ltd. 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.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
9 February 2026

Barbour Environmental Services Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 28,684 | 35,879

Current assets

Stocks | 750 | –
Debtors | 6 | 17,273 | 17,187
Cash at bank and in hand | 28,057 | 22,050
| -------- | --------
| 46,080 | 39,237

Creditors: amounts falling due within one year | 7 | 27,215 | 28,796
| -------- | --------
Net current assets | 18,865 | 10,441
| -------- | --------
Total assets less current liabilities | 47,549 | 46,320
| -------- | --------
Net assets | 47,549 | 46,320
| -------- | --------

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 47,547 | 46,318
| -------- | --------
Shareholders funds | 47,549 | 46,320
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 9 February 2026 , and are signed on behalf of the board by:

Mr I Barbour |
Director |

Company registration number: SC701186

Barbour Environmental Services Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Plant and machinery | Total
| £ | £
Cost |  |
At 1 July 2024 and 30 June 2025 | 47,966 | 47,966
| -------- | --------
Depreciation |  |
At 1 July 2024 | 12,087 | 12,087
Charge for the year | 7,195 | 7,195
| -------- | --------
At 30 June 2025 | 19,282 | 19,282
| -------- | --------
Carrying amount |  |
At 30 June 2025 | 28,684 | 28,684
| -------- | --------
At 30 June 2024 | 35,879 | 35,879
| -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 15,157 | 17,116
Prepayments and accrued income | – | 23
Other debtors | 2,116 | 48
| -------- | --------
| 17,273 | 17,187
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 4,761 | ( 4,414)
Accruals and deferred income | 11,901 | 2,835
Corporation tax | 9,257 | 9,962
Social security and other taxes | 1,275 | 2,960
Director loan accounts | 21 | 1,038
Other creditors | – | 16,415
| -------- | --------
| 27,215 | 28,796
| -------- | --------

8. Director's advances, credits and guarantees
Included within Creditors is a balance due to the company's director of £21 (2024 - £1,038). The balance unsecured, interest free and repayable on demand.
9. Controlling party
The company was under the control of the director throughout the period.