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COMPANY REGISTRATION NUMBER: 04403183

Barvick Engineering Limited

Filleted Unaudited Financial Statements

30 April 2025

Barvick Engineering Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 30,733 | 26,276

Current assets

Stocks | 36,000 |  | 36,000
Debtors | 6 | 353,091 |  | 699,734
Cash at bank and in hand | 231,711 |  | 208,176
| --------- |  | ---------
| 620,802 |  | 943,910

Creditors: amounts falling due within one year | 7 | 446,891 |  | 856,057
| --------- |  | ---------
Net current assets |  | 173,911 | 87,853
|  | --------- | ---------
Total assets less current liabilities |  | 204,644 | 114,129

Creditors: amounts falling due after more than one year | 8 |  | 667 | 8,667

Provisions

Taxation including deferred tax |  | 7,683 | 6,569
|  | --------- | ---------
Net assets |  | 196,294 | 98,893
|  | --------- | ---------

Capital and reserves

Called up share capital | 9 |  | 153 | 153
Profit and loss account |  | 196,141 | 98,740
|  | --------- | --------
Shareholders funds |  | 196,294 | 98,893
|  | --------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Barvick Engineering Limited

Statement of Financial Position (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 8 June 2026 , and are signed on behalf of the board by:

D.F. Vickery |
Director |

Company registration number: 04403183

Barvick Engineering Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Seafire Works, Henstridge Trading Estate, HENSTRIDGE, Somerset.
2. Statement of compliance
These financial statements have been prepared in accordance with FRS102 taking advantage of the disclosure exemptions of FRS102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold Improvements | - | 33% straight line
| Plant and machinery | - | 25% reducing balance
| Fixtures and fittings | - | 15% reducing balance
| Motor vehicles | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 9 (2024: 11 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 May 2024 | 72,000 | 163,470 | 15,461 | 40,342 | 291,273
Additions | – | 4,958 | – | 9,250 | 14,208
| -------- | --------- | -------- | -------- | ---------
At 30 April 2025 | 72,000 | 168,428 | 15,461 | 49,592 | 305,481
| -------- | --------- | -------- | -------- | ---------
Depreciation |  |  |  |  |
At 1 May 2024 | 72,000 | 146,432 | 11,765 | 34,800 | 264,997
Charge for the year | – | 5,499 | 554 | 3,698 | 9,751
| -------- | --------- | -------- | -------- | ---------
At 30 April 2025 | 72,000 | 151,931 | 12,319 | 38,498 | 274,748
| -------- | --------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |
At 30 April 2025 | – | 16,497 | 3,142 | 11,094 | 30,733
| -------- | --------- | -------- | -------- | ---------
At 30 April 2024 | – | 17,038 | 3,696 | 5,542 | 26,276
| -------- | --------- | -------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 275,833 | 654,776
Other debtors | 77,258 | 44,958
| --------- | ---------
| 353,091 | 699,734
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 8,000 | 8,000
Trade creditors | 97,393 | 101,307
Corporation tax | 45,290 | 40,736
Social security and other taxes | 98,257 | 87,139
Other creditors | 197,951 | 618,875
| --------- | ---------
| 446,891 | 856,057
| --------- | ---------

Included in creditors due within one year is a Corona Virus Bounce Back loan which is secured under the Government Scheme.
8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 667 | 8,667
| ---- | -------

Included in creditors due after one year is a Corona Virus Bounce Back loan which is secured under the Government Scheme.
9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary A shares of £ 1 each | 100 | 100 | 100 | 100
Ordinary B non-voting shares of £ 1 each | 53 | 53 | 53 | 53
| ---- | ---- | ---- | ----
| 153 | 153 | 153 | 153
| ---- | ---- | ---- | ----

10. Directors' advances, credits and guarantees
At the year end DF Vickery owed the company £37,003 (2024 - £7,794 and Mrs L Cheney owed the company £10,591 (2024 - £7,500). Interest has been charged at the official rate and the amounts were repaid within nine months of the year end.