REGISTERED NUMBER: 04839231 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

G BARKER & SONS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Mr G B Barker

Mr B K Barker

Secretary:

Mr B K Barker

Registered office:

Eastlands

Old Church Road

Addlethorpe

Skegness

Lincolnshire

PE24 4TW

Registered number:

04839231 (England and Wales)

Accountants:

Haines Watts

23 Algitha Road

Skegness

United Kingdom

PE25 2AG

Fixed assets

Tangible assets

4

38,602

45,662

Current assets

Stocks

5

15,536

17,558

Debtors

6

38,076

21,627

Cash at bank and in hand

28,006

24,527

81,618

63,712

Creditors

Amounts falling due within one year

7

70,852

38,135

Net current assets

10,766

25,577

Total assets less current liabilities

49,368

71,239

Creditors

Amounts falling due after more than one year

8

-

(8,502

)

Provisions for liabilities

(7,335

)

(8,676

)

Net assets

42,033

54,061

Capital and reserves

Called up share capital

9

18,000

18,000

Retained earnings

10

24,033

36,061

Shareholders' funds

42,033

54,061

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 directors acknowledge their 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.

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 Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

Mr G B Barker - Director

1.	Statutory information

G Barker & Sons 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Security equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

15% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company has introduced a compliant autoenrolment pension scheme, that is open to all eligible employees.

Work in progress

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. A provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - 5 ).

4.	Tangible fixed assets

Plant and

Security

Motor

Office

machinery

equipment

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 August 2024

66,897

258

65,063

4,585

136,803

Additions

1,250

-

-

-

1,250

At 31 July 2025

68,147

258

65,063

4,585

138,053

Depreciation

At 1 August 2024

38,287

248

48,573

4,033

91,141

Charge for year

4,463

2

3,762

83

8,310

At 31 July 2025

42,750

250

52,335

4,116

99,451

Net book value

At 31 July 2025

25,397

8

12,728

469

38,602

At 31 July 2024

28,610

10

16,490

552

45,662

5.

Stocks

2025

2024

£

£

Stocks

1,500

1,500

Work-in-progress

14,036

16,058

15,536

17,558

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

35,545

18,950

Other debtors

916

916

Prepayments

1,615

1,761

38,076

21,627

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

8,416

8,955

Trade creditors

48,220

8,717

Corporation tax

2,618

8,269

Social security and other taxes

2,135

2,135

VAT liability

6,258

6,854

Other creditors

3,150

3,150

Directors' current accounts

55

55

70,852

38,135

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 2-5 years

-

8,502

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

18,000

Ordinary shares

£1

18,000

18,000

10.

Reserves

Retained

earnings

£

At 1 August 2024

36,061

Profit for the year

5,663

Dividends

(17,691

)

At 31 July 2025

24,033