Company registration number 04243794 (England and Wales)
J A BARKER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
J A BARKER LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
J A BARKER LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,562,713
1,483,886
Current assets
Debtors
5
782,559
524,748
Cash at bank and in hand
2,628,151
2,556,314
3,410,710
3,081,062
Creditors: amounts falling due within one year
6
(305,914)
(315,747)
Net current assets
3,104,796
2,765,315
Total assets less current liabilities
4,667,509
4,249,201
Provisions for liabilities
(376,218)
(354,704)
Net assets
4,291,291
3,894,497
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
4,291,289
3,894,495
Total equity
4,291,291
3,894,497
J A BARKER LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 June 2026 and are signed on its behalf by:
Mrs J E Barker
Mr J A Barker
Director
Director
Mr B A Barker
Director
Company registration number 04243794 (England and Wales)
J A BARKER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

J A Barker Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lea Croft, Pikehall, Matlock, Derbyshire, DE4 2PJ. The company registration number is 04243794.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
10% straight line
Plant and equipment
20% reducing balance
Computers and office equipment
20% reducing balance and 25% straight line
Motor vehicles
20% reducing balance
Trailers
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

J A BARKER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
18
19
J A BARKER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Computers and office equipment
Motor vehicles
Trailers
Total
£
£
£
£
£
£
Cost
At 1 January 2025
681,730
149,367
12,535
2,315,073
324,500
3,483,205
Additions
-
0
14,040
-
0
618,200
-
0
632,240
Disposals
-
0
-
0
-
0
(402,000)
-
0
(402,000)
At 31 December 2025
681,730
163,407
12,535
2,531,273
324,500
3,713,445
Depreciation and impairment
At 1 January 2025
616,660
73,594
8,917
1,141,366
158,782
1,999,319
Depreciation charged in the year
7,230
17,964
1,117
324,483
33,143
383,937
Eliminated in respect of disposals
-
0
-
0
-
0
(232,524)
-
0
(232,524)
At 31 December 2025
623,890
91,558
10,034
1,233,325
191,925
2,150,732
Carrying amount
At 31 December 2025
57,840
71,849
2,501
1,297,948
132,575
1,562,713
At 31 December 2024
65,070
75,773
3,618
1,173,707
165,718
1,483,886
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
782,559
524,748
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
70,798
36,741
Corporation tax
121,777
110,204
Other taxation and social security
60,360
132,709
Other creditors
52,979
36,093
305,914
315,747
J A BARKER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of 1p each
170
170
1.70
1.70
Ordinary A Shares of 1p each
10
10
0.10
0.10
Ordinary B Shares of 1p each
10
10
0.10
0.10
Ordinary C Shares of 1p each
10
10
0.10
0.10
200
200
2.00
2.00
2025-12-31 2025-01-01 false false false 29 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs J E Barker Mr J A Barker Mr B A Barker Mrs J E Barker 04243794 2025-01-01 2025-12-31 04243794 2025-12-31 04243794 2024-12-31 04243794 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 04243794 core:PlantMachinery 2025-12-31 04243794 core:ComputerEquipment 2025-12-31 04243794 core:MotorVehicles 2025-12-31 04243794 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-12-31 04243794 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 04243794 core:PlantMachinery 2024-12-31 04243794 core:ComputerEquipment 2024-12-31 04243794 core:MotorVehicles 2024-12-31 04243794 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-12-31 04243794 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04243794 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04243794 core:CurrentFinancialInstruments 2025-12-31 04243794 core:CurrentFinancialInstruments 2024-12-31 04243794 core:ShareCapital 2025-12-31 04243794 core:ShareCapital 2024-12-31 04243794 core:RetainedEarningsAccumulatedLosses 2025-12-31 04243794 core:RetainedEarningsAccumulatedLosses 2024-12-31 04243794 core:ShareCapitalOrdinaryShares 2025-12-31 04243794 core:ShareCapitalOrdinaryShares 2024-12-31 04243794 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 04243794 bus:Director1 2025-01-01 2025-12-31 04243794 bus:Director2 2025-01-01 2025-12-31 04243794 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04243794 core:PlantMachinery 2025-01-01 2025-12-31 04243794 core:ComputerEquipment 2025-01-01 2025-12-31 04243794 core:MotorVehicles 2025-01-01 2025-12-31 04243794 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-01-01 2025-12-31 04243794 2024-01-01 2024-12-31 04243794 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 04243794 core:PlantMachinery 2024-12-31 04243794 core:ComputerEquipment 2024-12-31 04243794 core:MotorVehicles 2024-12-31 04243794 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-12-31 04243794 2024-12-31 04243794 bus:OrdinaryShareClass2 2025-12-31 04243794 bus:OrdinaryShareClass2 2024-12-31 04243794 bus:OrdinaryShareClass3 2025-12-31 04243794 bus:OrdinaryShareClass3 2024-12-31 04243794 bus:OrdinaryShareClass4 2025-12-31 04243794 bus:OrdinaryShareClass4 2024-12-31 04243794 bus:OrdinaryShareClass5 2025-12-31 04243794 bus:OrdinaryShareClass5 2024-12-31 04243794 bus:AllOrdinaryShares 2025-12-31 04243794 bus:AllOrdinaryShares 2024-12-31 04243794 bus:OrdinaryShareClass3 2025-01-01 2025-12-31 04243794 bus:OrdinaryShareClass4 2025-01-01 2025-12-31 04243794 bus:OrdinaryShareClass5 2025-01-01 2025-12-31 04243794 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04243794 bus:FRS102 2025-01-01 2025-12-31 04243794 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04243794 bus:Director3 2025-01-01 2025-12-31 04243794 bus:CompanySecretary1 2025-01-01 2025-12-31 04243794 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04243794 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP