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REGISTERED NUMBER: 09072048 (England and Wales)

| BARNES FIELD LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

| BARNES FIELD LIMITED (REGISTERED NUMBER: 09072048) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BARNES FIELD LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | S E Barnes

| REGISTERED OFFICE: | The Terrace

| 31 Wellington Road

| Dewsbury

| West Yorkshire

| WF13 1HL

| REGISTERED NUMBER: | 09072048 (England and Wales)

| ACCOUNTANTS: | UHY BPR Heaton

| Chartered Accountants

| Glenewes House

| Gate Way Drive

| Leeds

| West Yorkshire

| LS19 7XY

| BARNES FIELD LIMITED (REGISTERED NUMBER: 09072048) |

BALANCE SHEET

31 JULY 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 213,811 |  | 199,849 |  |

213,811 |  | 199,849 |  |

CURRENT ASSETS

Stocks | 51,211 |  | 57,004 |  |

Debtors | 6 | 165,930 |  | 156,747 |  |

Cash at bank and in hand | 59,446 |  | 76,462 |  |

276,587 |  | 290,213 |  |

CREDITORS

Amounts falling due within one year | 7 | (343,523 | ) | (308,847 | ) |

NET CURRENT LIABILITIES | (66,936 | ) | (18,634 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 146,875 |  | 181,215 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (13,151 | ) | (60,606 | ) |

PROVISIONS FOR LIABILITIES | (40,064 | ) | (27,140 | ) |

NET ASSETS | 93,660 |  | 93,469 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 93,560 |  | 93,369 |  |

SHAREHOLDERS' FUNDS | 93,660 |  | 93,469 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| BARNES FIELD LIMITED (REGISTERED NUMBER: 09072048) |

BALANCE SHEET - continued

31 JULY 2025

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 director and authorised for issue on 19 March 2026 and were signed by:

S E Barnes - Director

| BARNES FIELD LIMITED (REGISTERED NUMBER: 09072048) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

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

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | 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 represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

| Goodwill and intangible fixed assets

| Goodwill and other intangible fixed assets have been capitalised and are amortised on a straight line basis over the estimated useful economic life of five and ten years, which was chosen because the directors are of the opinion that this is the period over which the company will receive economic benefits from these assets.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold improvements | - | 20% on reducing balance

| Plant and machinery | - | 5% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| BARNES FIELD LIMITED (REGISTERED NUMBER: 09072048) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 62 (2024 - 56 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 33,031 |  |

| AMORTISATION

| At 1 August 2024

| and 31 July 2025 | 33,031 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 14,939 |  | 353,325 |  | 368,264 |  |

| Additions | - |  | 27,072 |  | 27,072 |  |

| Disposals | - |  | (900 | ) | (900 | ) |

| At 31 July 2025 | 14,939 |  | 379,497 |  | 394,436 |  |

| DEPRECIATION

| At 1 August 2024 | 14,029 |  | 154,386 |  | 168,415 |  |

| Charge for year | 182 |  | 12,073 |  | 12,255 |  |

| Eliminated on disposal | - |  | (45 | ) | (45 | ) |

| At 31 July 2025 | 14,211 |  | 166,414 |  | 180,625 |  |

| NET BOOK VALUE

| At 31 July 2025 | 728 |  | 213,083 |  | 213,811 |  |

| At 31 July 2024 | 910 |  | 198,939 |  | 199,849 |  |

| BARNES FIELD LIMITED (REGISTERED NUMBER: 09072048) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 746 |  | 242 |  |

| Amounts owed by group undertakings | 90,858 |  | 104,419 |  |

| Other debtors | 74,326 |  | 52,086 |  |

165,930 |  | 156,747 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 45,455 |  | 45,455 |  |

| Trade creditors | 95,341 |  | 53,955 |  |

| Taxation and social security | 82,128 |  | 74,658 |  |

| Other creditors | 120,599 |  | 134,779 |  |

343,523 |  | 308,847 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 13,151 |  | 60,606 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 68,100 |  | 68,100 |  |

| Between one and five years | 126,813 |  | 191,775 |  |

| In more than five years | - |  | 3,138 |  |

194,913 |  | 263,013 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 58,606 |  | 106,061 |  |

| Interest on the bank loan, which is repayable by monthly instalments, is charged at a commercial rate of interest. The bank loan is secured by a charge on the company's assets.

11. | PARENT COMPANY

| Barnes Field Properties Limited, registered in England & Wales, is the company's parent company.

| The registered office of Barnes Field Properties Limited is Glenewes House, Gate Way Drive, Yeadon, Leeds, LS19 7XY.