REGISTERED NUMBER: 15035233 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Barnes & Bryant Fire and Security

Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Barnes

P Bryant

SECRETARY:

REGISTERED OFFICE:

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

REGISTERED NUMBER:

15035233 (England and Wales)

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

FIXED ASSETS

Tangible assets

4

413

-

CURRENT ASSETS

Debtors

207,537

90,406

Cash at bank

191,070

940

398,607

91,346

CREDITORS

Amounts falling due within one year

307,018

23,023

NET CURRENT ASSETS

91,589

68,323

TOTAL ASSETS LESS CURRENT LIABILITIES

92,002

68,323

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

91,902

68,223

92,002

68,323

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 29 May 2026 and were signed on its behalf by:

D Barnes - Director

1.	STATUTORY INFORMATION

Barnes & Brryant Fire and Security Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is 6 High Street, Wheathampstead, Herts AL4 8AA.

The financial statements are prepared in Sterling, which is the functional currency of the company

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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable.

In respect of long term contracts and contracts for ongoing services, revenue represents the fair value of work done in the year, including estimates of amounts not invoiced. Revenue in respect of long term contracts and contracts for ongoing services is recognised by reference to the stage of completion.

Provision is made for any losses as soon as they are foreseen.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for the current year is calculated using tax rates that have been enacted or substantively enacted by the end on the reporting period.

Deferred tax is recognised in respect of all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profits. 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 on the reporting period.

Stocks

Stocks are stated at the lower of cost and net resalable value, after making due allowance for obsolete and slow moving items. Cost is calculated on a first in, first out basis.

When stock is used the carrying amount of those stocks is recognised as an expense in the period in which revenue is recognised.

Dividends

Final ordinary dividends payable to shareholders of the Company are recognised in the period that they

are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are

paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

516

At 31 August 2025

516

DEPRECIATION

Charge for year

103

At 31 August 2025

103

NET BOOK VALUE

At 31 August 2025

413

5.	CAPITAL COMMITMENTS

At 31 August 2025, the company did not have any capital commitments.

6.	RELATED PARTY DISCLOSURES

During the year the company traded with another company in which the director has a controlling interest. Sales to the company amounted to £102,827 and purchases amounted to £433,601. At the year end £256,512 was due to the other company (2024 £89,016 was owed). Transactions were undertaken at normal commercial terms.