REGISTERED NUMBER: 16185494 (England and Wales)

Unaudited Financial Statements

For The Period

15th January 2025 to 31st January 2026

for

J. Barnes Groundworks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

J D A Barnes

REGISTERED OFFICE:

Fold Farm

Station Lane

Longhope

Gloucestershire

GL17 0NA

REGISTERED NUMBER:

16185494 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Tangible assets

4

49,220

CURRENT ASSETS

Stocks

5

23,030

Debtors

6

34,312

Cash at bank

2,613

59,955

CREDITORS

Amounts falling due within one year

7

35,982

NET CURRENT ASSETS

23,973

TOTAL ASSETS LESS CURRENT LIABILITIES

73,193

CREDITORS

Amounts falling due after more than one year

8

(38,889

)

PROVISIONS FOR LIABILITIES

9

(9,352

)

NET ASSETS

24,952

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

11

24,852

SHAREHOLDERS' FUNDS

24,952

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and authorised for issue by the director and authorised for issue on 17th March 2026 and were signed by:

J D A Barnes - Director

1.	STATUTORY INFORMATION

J. Barnes Groundworks 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.

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

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 period 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 period 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

51,325

At 31st January 2026

51,325

DEPRECIATION

Charge for period

2,105

At 31st January 2026

2,105

NET BOOK VALUE

At 31st January 2026

49,220

5.

STOCKS

£

Work-in-progress

23,030

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

33,588

Prepayments

724

34,312

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

3,743

Tax

1,969

VAT

27,397

Directors' current accounts

169

Accruals

2,704

35,982

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts

38,889

9.	PROVISIONS FOR LIABILITIES

£

Deferred tax

9,352

Deferred

tax

£

Charge to Income Statement during period

9,352

Balance at 31st January 2026

9,352

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1.00

100

11.

RESERVES

Retained

earnings

£

Profit for the period

47,852

Dividends

(23,000

)

At 31st January 2026

24,852

12.	RELATED PARTY DISCLOSURES

During the period, total dividends of £23,000 were paid to the director .

13.	ULTIMATE CONTROLLING PARTY

The controlling party is J D A Barnes.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31st January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

Date: 17th March 2026