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Registered number: 00596108
S.J. Barrick Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Harris Lacey and Swain
S.J. Barrick Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
S.J. Barrick Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00596108

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,939,156 |  | 1,980,422
|  |  | 1,939,156 |  | 1,980,422
CURRENT ASSETS
Stocks | 5 | 11,833 |  | 11,742 |
Debtors | 6 | 1,365,887 |  | 1,302,798 |
Cash at bank and in hand |  | 162,899 |  | 26,092 |
|  | 1,540,619 |  | 1,340,632 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,609,139 ) |  | (2,583,256 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,068,520 ) |  | (1,242,624 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 870,636 |  | 737,798
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (705,783 ) |  | (775,260 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (174,247 ) |  | (122,173 )
NET LIABILITIES |  |  | (9,394 ) |  | (159,635 )
CAPITAL AND RESERVES
Called up share capital | 12 |  | 5,000 |  | 5,000
Profit and Loss Account |  |  | (14,394 ) |  | (164,635 )
SHAREHOLDERS' FUNDS |  |  | (9,394) |  | (159,635)

Page 1
Page 2
S.J. Barrick Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr M Barrick Director
31/03/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
S.J. Barrick Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
S.J. Barrick Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00596108 . The registered office is Soff Lane, South End, Goxhill, LINCOLNSHIRE , DN19 7ND.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made include:
Estimation uncertainty on useful lives of depreciable assets
The carrying value of depreciable assets, £1,939,161 at 31 December 2025 requires the directors to make an estimate of the assets' useful economic lives and undertake an annual review for impairment. The estimated lives applied are detailed in the accounting policy note.
2.3. Turnover
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.
Where the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes a financing transaction, the fair value of the consideration is measured as the present value of all future receipts using the imputed rate of interest.
The company recognises revenue when the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company sales channels have been met, as described below.
The company has a fleet of trucks and income is derived from haulage services and the rental of storage spaces.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% on cost
Plant & Machinery | 15% on reducing balance
Motor Vehicles | 25% on reducing balance + over 15 years
Fixtures & Fittings | 15% on reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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S.J. Barrick Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Financial Instruments
Financial Instruments which meet the criteria of a basic financial instrument as defined by Section 11 of FRS102 are accounted for under the amortised historic cost model.
Non-basic financial instruments are recognised at fair value using a valuation technique with any gains or losses reported in surplus or deficit. At each year end, the instruments are revalued to fair value. with the movements posted to income and expenditure.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Impairment of assets
At each reporting date non-financial assets, such as tangible fixed assets, are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared to the carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in the profit and loss account.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate but not in excess of the amount that would have been determined (net of depreciation and amortisation) had no impairment loss been recognised. A reversal of an impairment loss is recognised in the profit and loss account.
2.10. Factoring debt
In accordance with FRS102 trade debtors factored with recourse have been included within debtors and the related funding included within creditors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 55 (2024: 56)
55 56
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S.J. Barrick Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 21,813 | 222,679 | 6,080,315 | 90,093 | 6,414,900
Additions | - | 3,750 | 333,053 | - | 336,803
As at 31 December 2025 | 21,813 | 226,429 | 6,413,368 | 90,093 | 6,751,703
Depreciation
As at 1 January 2025 | 8,698 | 206,806 | 4,141,135 | 77,839 | 4,434,478
Provided during the period | 540 | 2,383 | 372,930 | 2,216 | 378,069
As at 31 December 2025 | 9,238 | 209,189 | 4,514,065 | 80,055 | 4,812,547
Net Book Value
As at 31 December 2025 | 12,575 | 17,240 | 1,899,303 | 10,038 | 1,939,156
As at 1 January 2025 | 13,115 | 15,873 | 1,939,180 | 12,254 | 1,980,422

Cost or valuation as at 31 December 2025 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
At cost | 21,813 | 226,429 | 6,413,368 | 90,093 | 6,751,703
| 21,813 | 226,429 | 6,413,368 | 90,093 | 6,751,703

Included in the cost of land and buildings is freehold land of £11,774 (2024: £11,774) which is not depreciated.
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 11,833 |  | 11,742

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,129,903 |  | 1,087,633
Other debtors | 235,984 |  | 215,165
| 1,365,887 |  | 1,302,798

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S.J. Barrick Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 507,341 |  | 594,301
Trade creditors | 427,397 |  | 439,996
Other creditors | 1,451,452 |  | 1,322,074
Taxation and social security | 222,949 |  | 226,885
| 2,609,139 |  | 2,583,256

The amount of £969,575 (2024: £881,737) in respect of factoring, is secured on the book debts of the company.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 536,962 |  | 629,158
Other creditors | 168,821 |  | 146,102
| 705,783 |  | 775,260

9. Secured Creditors
Of the creditors the following amounts are secured.
The bank overdraft and invoice finance bank account are secured by a fixed charge over book debts, a floating charge over other assets and personal guarentees by two of the directors, M W Barrick and A R Sinden.
The finance leases are secured against the assets to which they relate.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,044,303 |  | 1,345,631
Other Creditors | 969,575 |  | 881,737

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 507,341 |  | 594,301
Later than one year and not later than five years | 536,962 |  | 629,158
| 1,044,303 |  | 1,223,459
| 1,044,303 |  | 1,223,459

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S.J. Barrick Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
| £ |  | £
Deferred Tax Liability | 418,041 |  | 414,260
Deferred Tax Asset | (243,795) |  | (292,087)
| 174,247 |  | 122,173

The Deferred Tax asset is based on the losses carried forward as at the financial year end, £937,693 (2024: £1,168,349)

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 174,247 |  | 122,173

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5,000 |  | 5,000

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Albert Sinden | 5,215 | 6,250 | - | - | 11,465
Mr Matthew Barrick | 75,509 | - | - | - | 75,509

The above loan is unsecured, interest free and repayable on demand.
14. Reserves
Dividends were voted last year. The management information was reviewed as at the 31st March and 31st August, which confirmed there were available profits to date to distribute.
Dividends voted:
05.04.2024 - £15,000
31.08.2024 - £65,378
15. Related Party Transactions
A balance is owed from Goxhill Storage Co, a partnership between two shareholders and former directors of the company, amounting to £36,189 (2024: £25,372 owed from)
A balance of £94,932 (2024: £107,146) is owed to Soff Lane Properties Limited a company owned by the company's directors.
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