REGISTERED NUMBER: 00734862 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2026

for

Barkby Properties Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

M C Bent

A M Bent

K Freer

REGISTERED OFFICE:

207 Barkby Road

Leicester

LE4 9HZ

REGISTERED NUMBER:

00734862 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Barkby Properties Limited for the year ended 31 March 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Barkby Properties Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Barkby Properties Limited and state those matters that we have agreed to state to the Board of Directors of Barkby Properties Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barkby Properties Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Barkby Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Barkby Properties Limited. You consider that Barkby Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Barkby Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

8 July 2026

FIXED ASSETS

Tangible assets

4

12,944

12,365

Investment property

5

950,000

950,000

962,944

962,365

CURRENT ASSETS

Debtors

6

34,379

23,575

Cash at bank and in hand

8,232

9,061

42,611

32,636

CREDITORS

Amounts falling due within one year

7

116,748

119,459

NET CURRENT LIABILITIES

(74,137

)

(86,823

)

TOTAL ASSETS LESS CURRENT LIABILITIES

888,807

875,542

CREDITORS

Amounts falling due after more than one year

8

-

(1,775

)

PROVISIONS FOR LIABILITIES

(63,619

)

(63,269

)

NET ASSETS

825,188

810,498

CAPITAL AND RESERVES

Called up share capital

9

200,000

200,000

Revaluation reserve

10

399,871

399,871

Retained earnings

225,317

210,627

SHAREHOLDERS' FUNDS

825,188

810,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 8 July 2026 and were signed on its behalf by:

A M Bent - Director

K Freer - Director

1.	STATUTORY INFORMATION

Barkby Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% reducing balance

Fixtures and fittings

-

20% reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

2,180

20,661

22,841

Additions

440

2,612

3,052

At 31 March 2026

2,620

23,273

25,893

DEPRECIATION

At 1 April 2025

1,167

9,309

10,476

Charge for year

203

2,270

2,473

At 31 March 2026

1,370

11,579

12,949

NET BOOK VALUE

At 31 March 2026

1,250

11,694

12,944

At 31 March 2025

1,013

11,352

12,365

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

950,000

NET BOOK VALUE

At 31 March 2026

950,000

At 31 March 2025

950,000

Investment properties were valued on an open market basis by Budworth Hardcastle on the 17 June 2022. The directors believe the fair value of the property as at 31 March 2026 is still materially accurate to this valuation.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,020

1,020

Amounts owed by group undertakings

30,830

20,830

Other debtors

2,529

1,725

34,379

23,575

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,776

10,462

Trade creditors

780

70

Taxation and social security

7,959

2,889

Other creditors

106,233

106,038

116,748

119,459

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

1,775

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

200,000

Ordinary

£1

200,000

200,000

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

399,871

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Guardian Holdings (Leicester) Limited.