BrightAccountsProduction v1.0.0 v1.0.0 2024-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the business is the sale of preowned and new motor vehicles. 1 April 2026 21 14 NI051993 2025-11-30 NI051993 2024-11-30 NI051993 2023-11-30 NI051993 2024-12-01 2025-11-30 NI051993 2023-12-01 2024-11-30 NI051993 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 NI051993 uk-curr:PoundSterling 2024-12-01 2025-11-30 NI051993 uk-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 NI051993 uk-bus:AbridgedAccounts 2024-12-01 2025-11-30 NI051993 uk-core:ShareCapital 2025-11-30 NI051993 uk-core:ShareCapital 2024-11-30 NI051993 uk-core:RetainedEarningsAccumulatedLosses 2025-11-30 NI051993 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI051993 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-11-30 NI051993 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 NI051993 uk-bus:FRS102 2024-12-01 2025-11-30 NI051993 uk-core:LandBuildings 2024-12-01 2025-11-30 NI051993 uk-core:PlantMachinery 2024-12-01 2025-11-30 NI051993 uk-core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 NI051993 2024-12-01 2025-11-30 NI051993 uk-bus:Director1 2024-12-01 2025-11-30 NI051993 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI051993

John Barr Cars Limited

Abridged Unaudited Financial Statements

for the financial year ended 30 November 2025

John Barr Cars Limited

Company Registration Number: NI051993

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 30 November 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 1,288,717 |  | 897,005
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  |  | 1,704,930 |  | 1,383,236
Debtors |  |  | 119,267 |  | 183,990
Cash and cash equivalents |  |  | 64,341 |  | 25,608
|  |  | ───────── |  | ─────────
|  |  | 1,888,538 |  | 1,592,834
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (1,939,010) |  | (1,514,219)
|  |  | ───────── |  | ─────────
Net Current (Liabilities)/Assets |  |  | (50,472) |  | 78,615
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,238,245 |  | 975,620
Creditors:

amounts falling due after more than one year |  |  | (439,459) |  | (287,827)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 798,786 |  | 687,793
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 798,784 |  | 687,791
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 798,786 |  | 687,793
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 1 April 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr. John Barr |  |  |  |  |
Director |  |  |  |  |

John Barr Cars Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

1. | General Information
| John Barr Cars Limited is a company limited by shares incorporated in Northern Ireland. The registered office of the company is 4 Spring Farm Industrial Estate, Antrim, BT41 4NT, Northern Ireland which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Revenue
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | 4% Straight line
|  | Plant and machinery | - | 15% Straight line
|  | Fixtures, fittings and equipment | - | 15% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stockss are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
|  | 2025 | 2024
|  | Number | Number
| Employees | 21 | 14
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Land and | Plant and | Fixtures, | Total
|  | buildings | machinery | fittings and |
|  | freehold |  | equipment |
|  | £ | £ | £ | £
| Cost
| At 1 December 2024 | 743,550 | 473,945 | 262,520 | 1,480,015
| Additions | 265,992 | 410,545 | 26,802 | 703,339
| Disposals | - | (231,227) | - | (231,227)
|  | ───────── | ───────── | ───────── | ─────────
| At 30 November 2025 | 1,009,542 | 653,263 | 289,322 | 1,952,127
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 December 2024 | 192,910 | 173,701 | 216,399 | 583,010
| Charge for the financial year | 26,493 | 48,519 | 20,053 | 95,065
| On disposals | - | (14,665) | - | (14,665)
|  | ───────── | ───────── | ───────── | ─────────
| At 30 November 2025 | 219,403 | 207,555 | 236,452 | 663,410
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 November 2025 | 790,139 | 445,708 | 52,870 | 1,288,717
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 30 November 2024 | 550,640 | 300,244 | 46,121 | 897,005
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.