BARKLEY JONSON LIMITED


Directors	CONDREN, Bradley James
	CONDREN, Samantha


Registered Address	Unit G21
	11th Avenue North
	Team Valley
	NE11 0NJ


Registered Number	05484920 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		44,885		62,895
Investments	4		72,800		84,000
			117,685		146,895
Current assets
Debtors		300,701		221,941
Cash at bank and on hand		298,184		290,324
		598,885		512,265
Creditors amounts falling due within one year	5	(434,797)		(395,267)
Net current assets (liabilities)			164,088		116,998
Total assets less current liabilities			281,773		263,893
Creditors amounts falling due after one year	6		(42,550)		(68,664)
Net assets			239,223		195,229
Capital and reserves
Called up share capital			1,315		1,311
Other reserves			2		2
Profit and loss account			237,906		193,916
Shareholders' funds			239,223		195,229

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 July 2026, and are signed on its behalf by:

CONDREN, Samantha
Director
Registered Company No. 05484920

BARKLEY JONSON LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Vehicles	5

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Trade and other 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.

Trade and other 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.

	Trade and other 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		9

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 July 24	96,856	59,411	156,267
Additions	8,302	-	8,302
At 30 June 25	105,158	59,411	164,569
Depreciation and impairment
At 01 July 24	60,471	32,901	93,372
Charge for year	11,860	14,452	26,312
At 30 June 25	72,331	47,353	119,684
Net book value
At 30 June 25	32,827	12,058	44,885
At 30 June 24	36,385	26,510	62,895

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 July 24	84,000	84,000
Revaluations	(11,200)	(11,200)
At 30 June 25	72,800	72,800
Net book value
At 30 June 25	72,800	72,800
At 30 June 24	84,000	84,000

	Notes
	¹Investments in group undertakings and participating interests

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	44,449	53,490
Bank borrowings and overdrafts	6,000	-
Amounts owed to related parties	112,127	145,833
Taxation and social security	116,777	53,223
Finance lease and HP contracts	29,498	-
Other creditors	125,946	142,721
Total	434,797	395,267


	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.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	23,063	31,856
Amounts owed to related parties	19,487	1,005
Other creditors	-	35,803
Total	42,550	68,664

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	29,498		35,803