W Barker and Sons Limited - Filleted accounts

Registered number

08600418

W Barker and Sons Limited

Filleted Accounts

30 September 2025

W Barker and Sons Limited
Registered number:		08600418
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		289,469			322,477

Current assets
Debtors	4	88,514			49,980
Cash at bank and in hand		1,136			36,107
		89,650			86,087

Creditors: amounts falling due within one year	5	(223,525)			(211,700)

Net current liabilities			(133,875)			(125,613)

Total assets less current liabilities			155,594			196,864

Creditors: amounts falling due after more than one year	6		(59,701)			(109,958)

Provisions for liabilities			(28,947)			(32,248)


Net assets			66,946			54,658

Capital and reserves
Called up share capital			2			2
Profit and loss account			66,944			54,656

Shareholders' funds			66,946			54,658

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A J Hives
Director
Approved by the board on 24 June 2026

W Barker and Sons Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 10 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2024	1,900		475,617		477,517
	Additions	-		-		-
	At 30 September 2025	1,900		475,617		477,517

	Depreciation
	At 1 October 2024	380		154,660		155,040
	Charge for the year	190		32,818		33,008
	At 30 September 2025	570		187,478		188,048

	Net book value
	At 30 September 2025	1,330		288,139		289,469
	At 30 September 2024	1,520		320,957		322,477


4	Debtors			2025		2024
£					£

	Trade debtors			88,514		49,980


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			5,640		5,640
	Obligations under finance lease and hire purchase contracts			55,308		55,308
	Trade creditors			11,936		6,641
	Taxation and social security costs			55,241		39,658
	Other creditors			95,400		104,453
				223,525		211,700


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			17,504		22,347
	Obligations under finance lease and hire purchase contracts			42,197		87,611
				59,701		109,958


7	Controlling party

	The company is controlled by JW Barker and AJ Hives.


8	Other information

	W Barker and Sons Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Brown's Barn
	Cubley
	Ashbourne
	Derbyshire
	DE6 2EY