Barden FM Limited

	Page
Strategic Report	1
Director's Report	2
Independent Auditor's Report	3—5
Profit and Loss Account	6
Statement of Comprehensive Income	7
Balance Sheet	8
Statement of Changes in Equity	9
Notes to the Financial Statements	10—17

The director presents his strategic report for the year ended 31 May 2025.

Principal Activity

The company's principal activity continues to be that of facilities management.

Review of the Business

There has been a significant growth in the size of the company in recent years.

- In the year to May 2022 revenue was £6.0 million.

- In the year to 31st May 2025 revenue amounted to £10.6 million,

An annual growth rate of 21%.

Profits before tax have grown from £0.5 million to £1.3 million in this timeframe, an annual growth rate of 31%.

However, revenue fell from the year ending 31st May 2024 £11.4 million, due to the cessation of a large unprofitable contract and the establishing of greater control structures within the business

Since the year end, the company has acquired another company providing High Risk Kitchen Control Panels, ARV (UK) Limited, that dovetails with the main business Airport Restaurant Clients.

The intention is to grow the company through organic growth and acquisition.

Barden FM have a wealth of internal data and controls to ensure that:

a. the Company remains ISO compliant for ISO:9000 (Quality) ISO:45001 (H&S) and ISO:14001 (Environment)

b. the Company retains access and the ability to work in its restricted access locations

c. the services provided to the customers are In line with statutory and local regulations.

d. the Company remains financially strong and able to respond promptly to changing circumstances

The Company operates a caring and positive attitude at all times towards its customers, staff, suppliers and subcontractors.

Principal Risks and Uncertainties

The principal risks and uncertainties are:

Health and Safety

The main risk is ensuring compliance with the Health and Safety Regulations such that the Company can operate at its Client sites. To deliver this; an accredited structure has been put into place providing instruction, training, target setting, monitoring and a constant cycle of improvement, reflected in published H&S performance data

Recruitment and Training of Staff

Given the working areas and operational hours, the Company workforce is a mixture of skilled and training staff, to provide the labour elements required to deliver a first class service, whilst constantly looking to develop and grow in numbers and ability.

Financial and Liquidity Risk

Regular Management accounts and weekly Cashflow forecasts are produced with a high level of analysis down to a Sector and Job level. These are analysed by the Senior Management Team and corrective action taken. The company has strong cash balances.

Credit risk

The company is exposed to credit risk on its transactions. The risk is related to the loss that may be suffered should the customers not pay for delivered products or services. To mitigate for this there is a credit checking process and a diligent Credit Control Team. The Company has grown organically mainly through referral, seeking to develop ongoing relationships such that it undertakes additional works for its known Client base.

On behalf of the board

Mr Stuart Barden

Director

29 May 2026

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Barden FM Limited

Company No. 06799409

Director's Report For The Year Ended 31 May 2025

Director's Report

The director presents his report and the financial statements for the year ended 31 May 2025.

Directors

The director who held office during the year were as follows:

Mr Stuart Barden

Statement of Director's Responsibilities

The director is responsible for preparing the Strategic Report, the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Director's Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, JWR Audit Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mr Stuart Barden

Director

29 May 2026

Page 2

Page 3

Independent Auditor's Report

to the Members of

Barden FM Limited

Independent Auditor's Report

Qualified opinion

We have audited the financial statements of Barden FM Limited for the year ended 31 May 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion, except for the possible effects of the matter described in the basis for qualified opinion section of our report, the financial statements:

-give a true and fair view of the state of the company's affairs at 31 May 2025 and of the company's profit for the year then ended;

-have been properly prepared in accordance with United Kindom Generally Accepted Accounting Practices; and

-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Qualified Opinion

Inventories included in the financial statements are material to the Company's financial position. We were unable to obtain sufficient appropriate audit evidence regarding the quantity and valuation of inventories held at 31 May 2025.

The physical inventory count was completed after the year end and we attended the inventory count on 30 June 2025, approximately 30 days after the reporting date. Due to deficiencies in the Company's inventory records and controls, we were unable to satisfactorily reconcile inventory movements between 31 May 2025 and the date of our attendance. In addition, the Company was unable to provide sufficient supporting documentation, including relevant purchase records, to enable us to verify the cost of inventory held at the year end.

Furthermore, inventory has been valued using current replacement costs obtained after the year end rather than at the lower of cost and net realisable value as required by FRS 102.

Consequently, we were unable to determine whether any adjustments might have been necessary in respect of inventory, cost of sales, profit for the year, taxation and retained earnings.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Key Audit Matters

Except for the matter described in the basis for qualified opinion section, we have determined that there are no key audit matters to be communicated in our report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Independent Auditor's Report (continued)

to the Members of

Barden FM Limited

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Director's Report have been prepared in accordance with applicable legal requirements.

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Director's Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Director's Responsibilities Statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations.

We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion.

Procedures performed by the audit team included:

- Discussions with management regarding known or suspected instances of non-compliance with laws and regulations;

- Evaluation of controls designed to prevent and detect irregularities; and

- Assessing journals entries as part of our planned audit approach.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

As in all of our audits we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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Independent Auditor's Report (continued)

to the Members of

Barden FM Limited

Katie Wood FCA FCCA (Senior Statutory Auditor)

for and on behalf of JWR Audit Limited , Statutory Auditor

29 May 2026

JWR Audit Limited

24 Picton House, Hussar Court

Westside View

Waterlooville

PO7 7SQ

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Barden FM Limited

Profit and Loss Account

For The Year Ended 31 May 2025

Profit and Loss Account

		2025	2024 as restated
	Notes	£	£
TURNOVER	4	10,633,002	11,458,768
Cost of sales		(6,859,164 )	(8,613,497 )

GROSS PROFIT		3,773,838	2,845,271

Administrative expenses		(2,518,529 )	(2,403,398 )
Other operating income		-	-

OPERATING PROFIT	5	1,255,309	441,873
(Loss)/profit on disposal of fixed assets		(8,041 )	14,401
Other interest receivable and similar income	9	4,867	3,365
Interest payable and similar charges	10	(34,838 )	(68,157 )

PROFIT BEFORE TAXATION		1,217,297	391,482
Tax on Profit	11	(305,789 )	(130,900 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		911,508	260,582

The notes on pages 10 to 17 form part of these financial statements.

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Barden FM Limited

Statement of Comprehensive Income

For The Year Ended 31 May 2025

Statement of Comprehensive Income

	2025	2024 as restated
	£	£
PROFIT FOR THE FINANCIAL YEAR	911,508	260,582
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-
Prior year adjustment	(77,544)	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	833,964	260,582

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Barden FM Limited

Balance Sheet

As At 31 May 2025

Balance Sheet

Registered number: 06799409

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	13		63,520		-
Tangible Assets	14		654,009		679,855

			717,529		679,855
CURRENT ASSETS
Stocks	15	293,986		99,500
Debtors	16	2,644,121		2,089,279
Cash at bank and in hand		1,025,207		249,209

		3,963,314		2,437,988
Creditors: Amounts Falling Due Within One Year	17	(2,533,389 )		(1,802,274 )

NET CURRENT ASSETS (LIABILITIES)			1,429,925		635,714

TOTAL ASSETS LESS CURRENT LIABILITIES			2,147,454		1,315,569

PROVISIONS FOR LIABILITIES
Deferred Taxation	18		(128,046 )		(140,157 )

NET ASSETS			2,019,408		1,175,412

CAPITAL AND RESERVES
Called up share capital	20		500		500
Profit and Loss Account			2,018,908		1,174,912

SHAREHOLDERS' FUNDS			2,019,408		1,175,412

On behalf of the board

Mr Stuart Barden

Director

29 May 2026

The notes on pages 10 to 17 form part of these financial statements.

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Barden FM Limited

Statement of Changes in Equity

For The Year Ended 31 May 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 June 2023	500	991,580	992,080
Profit for the year and total comprehensive income	-	260,582	260,582

Dividends paid	-	(77,250)	(77,250)

As at 31 May 2024	500	1,174,912	1,175,412


As at 1 June 2024 as previously stated	500	1,252,456	1,252,956
Prior year adjustment	-	(77,544 )	(77,544 )

As at 1 June 2024 as restated	500	1,174,912	1,175,412
1,174,912

Profit for the year and total comprehensive income	-	911,508	911,508

Dividends paid	-	(67,512)	(67,512)

As at 31 May 2025	500	2,018,908	2,019,408

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Barden FM Limited

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

Barden FM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06799409 . The registered office is Concorde House, Langrish, Petersfield, Hampshire, GU32 1RL.

2. Statement of Compliance

The financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

3.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d);
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

3.3. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

3.4. Significant judgements and estimations

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

3.5. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3.6. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are computer software. It is amortised to the profit and loss account over its estimated economic life of 3 years.

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Barden FM Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

3.7. 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:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on reducing balance

3.8. 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 is determined using the first-in, first-out method, including all direct costs.

Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

3.9. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.10. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3.11. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Barden FM Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Turnover

Analysis of turnover by geographical market is as follows:

	2025	2024 as restated
	£	£
United Kingdom	10,633,002	11,458,768

	10,633,002	11,458,768

5. Operating Profit

The operating profit is stated after charging:

	2025	2024 as restated
	£	£
Bad debts	77,010	26,312
Depreciation of tangible fixed assets	188,823	208,567

6. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024 as restated
	£	£
Audit Services
Audit of the company's financial statements	11,500	-

7. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024 as restated
	£	£
Wages and salaries	3,303,297	3,144,244
Social security costs	317,979	292,683
Other pension costs	93,480	89,450

	3,714,756	3,526,377

8. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	36	36
Engineers	54	54

	90	90

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Barden FM Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

9. Interest Receivable and Similar Income

	2025	2024 as restated
	£	£
Bank interest receivable	4,518	3,365
HMRC interest	349	-

	4,867	3,365

10. Interest Payable and Similar Charges

	2025	2024 as restated
	£	£
Factoring charges	34,811	68,157
Other finance charges	27	-

	34,838	68,157

11. Tax on Profit

The tax charge on the profit for the year was as follows:

	Tax Rate		2025	2024 as restated
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	-	317,900	73,034
Deferred Tax
Deferred taxation			(12,111 )	57,866


Total tax charge for the period			305,789	130,900

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2025	2024
	£	£
Profit before tax	1,217,297	391,482

Tax on profit at 25% (UK standard rate)	304,324	97,870
Goodwill/depreciation not allowed for tax	47,206	52,142
Expenses not deductible for tax purposes	3,475	5,728
Capital allowances	(37,105 )	(82,706 )
Short term timing differences	(12,111 )	-

Total tax charge for the period	305,789	73,034

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Barden FM Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

12. Prior Period Adjustment

The accounts have been restated to adjust for understatement of management charges payable in the prior year. Adjustment has also been made to reclassify costs between direct and indirect costs. The impact of the prior year adjustments, on the results reported per the accounts for the period ended 31 May 2024, are as detailed below:

	Original £	Restated £	Adjustment £
Profit and loss account
Cost of sales	8,085,832	8,591,397	505,565
Gross profit	3,372,936	2,867,371	(505,565)
Administrative expenses	2,884,819	2,518,529	(366,290)
Operating profit	488,117	441,873	(100,000)
Profit before taxation	491,482	391,482	(100,000)
Tax on profit	153,355	130,900	(22,455)
Profit after taxation being profit for the financial year	338,127	260,582	(77,545)

Balance sheet
Creditors falling due within one year	1,724,729	1,802,274	77,545
Net current assets (liabilities)	713,259	635,714	77,545
Total assets less current liabilities	1,393,114	1,315,569	77,545
Net assets	1,252,957	1,175,412	77,545
Profit and loss account	1,252,457	1,174,912	77,545
Shareholders funds	1,252,957	1,175,412	77,545

13. Intangible Assets

	Development Costs
	£
Cost
As at 1 June 2024	29,400
Additions	63,520

As at 31 May 2025	92,920

Amortisation
As at 1 June 2024	29,400

As at 31 May 2025	29,400

Net Book Value
As at 31 May 2025	63,520

As at 1 June 2024	-

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Barden FM Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

14. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2024	33,861	930,663	37,646	148,598	1,150,768
Additions	-	155,165	26,175	9,883	191,223
Disposals	-	(70,844 )	-	-	(70,844 )

As at 31 May 2025	33,861	1,014,984	63,821	158,481	1,271,147

Depreciation
As at 1 June 2024	9,720	355,866	9,953	95,374	470,913
Provided during the period	6,035	156,475	7,706	18,607	188,823
Disposals	-	(42,598 )	-	-	(42,598 )

As at 31 May 2025	15,755	469,743	17,659	113,981	617,138

Net Book Value
As at 31 May 2025	18,106	545,241	46,162	44,500	654,009

As at 1 June 2024	24,141	574,797	27,693	53,224	679,855

15. Stocks

	2025	2024 as restated
	£	£
Stock	293,986	99,500

16. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	1,903,559	1,369,309
Prepayments and accrued income	642,071	689,015
Other debtors	20,569	11,449
Firebar Limited	14,501	-
Amounts owed by group undertakings	63,421	19,506

	2,644,121	2,089,279

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Barden FM Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

17. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	779,117	305,178
Amounts owed to group undertakings	713,237	628,860
Other creditors	16,274	496,010
Corporation tax	295,445	73,034
Taxation and social security	461,848	236,694
Accruals and deferred income	267,468	62,498

	2,533,389	1,802,274

18. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024 as restated
	£	£
Accelerated capital allowances	128,046	140,157

19. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 June 2024	140,157	140,157
Deferred taxation	(12,111 )	(12,111 )

Balance at 31 May 2025	128,046	128,046

20. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	500	500

21. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024 as restated
	£	£
Not later than one year	69,651	68,963
Later than one year and not later than five years	185,736	255,387

	255,387	324,350

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Barden FM Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

22. Pension Commitments

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.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £93,480 (2024: £89,450)

At the balance sheet date contributions of £16,274 (2024: £15,554) were due to the fund and are included in creditors.

23. Dividends

	2025	2024 as restated
	£	£
On equity shares:
Interim dividend paid	67,512	77,250

24. Controlling Parties

The company's immediate parent undertaking is Jamatt Management Limited .

The ultimate parent undertaking and that of the smallest and largest group for which group accounts are drawn up of which the company is a member is Jamatt Management Limited (incorporated in England & Wales). Its registered office is Concorde House, Langrish, Petersfield, Hampshire, GU32 1RJ .

Copies of the group accounts may be obtained from the company's registered office.

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