Company registration number 08212201 (England and Wales)
BARRIER ARCHITECTURAL SERVICES LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
BARRIER ARCHITECTURAL SERVICES LIMITED
COMPANY INFORMATION
Directors
Mr AE Nightingale
Mr AJ Scott
Mr DA Alderson
Mrs E Bowles
Company number
08212201
Registered office
Pearl Buildings
Stephenson Street
Willington Quay
Wallsend
Tyne and Wear
NE28 6UE
Auditor
Robson Laidler Accountants Limited
Fernwood House
Fernwood Road
Jesmond
Newcastle upon Tyne
Tyne and Wear
England
NE2 1TJ
Bankers
Lloyds Bank Plc
69 Bedford Street
North Shields
Tyne and Wear
NE29 0AU
BARRIER ARCHITECTURAL SERVICES LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 6
Statement of income and retained earnings
7
Balance sheet
8
Notes to the financial statements
9 - 20
BARRIER ARCHITECTURAL SERVICES LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

The directors present the strategic report for the year ended 31 October 2025.

Review of the business

The 202 5 year has been another successful year for the company, with turnover increasing from £31.7 million in 202 4 to £39.3 million in 2025. Gross profitability was strong at £5.0 million. Overall we recorded a profit before tax of £3.0 million for the year.

The balance sheet of the company continues to grow and at the end of 202 5 we held net assets of £10.2 million and cash in the bank of £2.6 million. Going into 202 6 prospects are that our turnover will continue to grow both in the company and our subsidiaries.

Employee engagement

The company is committed to employee involvement and encourages the development of and cooperation with employees. To this end, the company’s policy is to ensure that employees are kept fully informed on matters which affect them, through direct communication and established procedures for joint consultation.

Principal risks and uncertainties

The principal risks and uncertainties within the group are whether additional contracts will be won and when the existing ones finish. We are constantly looking to improve our customer base and explore new sectors similar to the industry we currently operate in. This diversification helps us manage the risk when one of our markets is in a cyclical decline.

On behalf of the board

Mr DA Alderson
Director
19 May 2026
BARRIER ARCHITECTURAL SERVICES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -

The directors present their annual report and financial statements for the year ended 31 October 2025.

Principal activities

The principal activity of the company continued to be that of subcontractor and architectural services.

Results and dividends

The results for the year are set out on page 7.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr AE Nightingale
Mr GA Fuller
(Resigned 20 February 2026)
Mr AJ Scott
Mr DA Alderson
Mrs E Bowles
Auditor

In accordance with the company's articles, a resolution proposing that Robson Laidler Accountants Limited be reappointed as auditor of the company will be put at a General Meeting.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

BARRIER ARCHITECTURAL SERVICES LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
On behalf of the board
Mr DA Alderson
Director
19 May 2026
BARRIER ARCHITECTURAL SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BARRIER ARCHITECTURAL SERVICES LIMITED
- 4 -
Opinion

We have audited the financial statements of Barrier Architectural Services Limited (the 'company') for the year ended 31 October 2025 which comprise the statement of income and retained earnings, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

BARRIER ARCHITECTURAL SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BARRIER ARCHITECTURAL SERVICES LIMITED (CONTINUED)
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

The risk of material misstatement due to error or fraud has been assessed in conjunction with how internal controls may mitigate any such risk. These controls are reviewed as part of the audit by performing systems walkthroughs to ensure they are operating effectively. Other substantive testing is also performed on all material balances and therefore any instances of non-compliance should be identified or considered as insignificant. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, the audit engagement team;

- obtained an understanding of the nature of the industry and sector, including the legal and regulatory framework, in which the company operates and how the company complies with that legal and regulatory framework

- inquired with management and those charged with governance about their own identification and assessment of the risks of irregularities, including any known actual, suspected or alleged instances of fraud

- discussed with management and those charged with governance any non-compliance with laws and regulations and how fraud might occur including assessments of how and where the financial statements may be susceptible to fraud.

The risk of management override of controls was also considered an area of potential misstatement due to fraud. Audit procedures performed included testing of manual journal entries and other adjustments and evaluating the business rationale in relation to significant, unusual transactions and transactions entered into outside the normal course of business.

BARRIER ARCHITECTURAL SERVICES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BARRIER ARCHITECTURAL SERVICES LIMITED (CONTINUED)
- 6 -

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael T Moran BA FCA (Senior Statutory Auditor)
For and on behalf of Robson Laidler Accountants Limited, Statutory Auditor
Accountants
Fernwood House
Fernwood Road
Jesmond
Newcastle upon Tyne
Tyne and Wear
NE2 1TJ
England
19 May 2026
BARRIER ARCHITECTURAL SERVICES LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
2025
2024
Notes
£
£
Turnover
2
39,256,401
31,719,350
Cost of sales
(34,287,908)
(27,368,577)
Gross profit
4,968,493
4,350,773
Administrative expenses
(2,624,198)
(1,935,434)
Other operating income
795,650
194,340
Operating profit
3
3,139,945
2,609,679
Interest payable and similar expenses
5
(143,714)
(117,615)
Profit before taxation
2,996,231
2,492,064
Tax on profit
6
(771,953)
(568,705)
Profit for the financial year
2,224,278
1,923,359
Retained earnings brought forward
7,993,147
6,069,788
Retained earnings carried forward
10,217,425
7,993,147

The profit and loss account has been prepared on the basis that all operations are continuing operations.

BARRIER ARCHITECTURAL SERVICES LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
7
1,170,000
1,300,000
Tangible assets
8
793,050
793,300
Investments
9
257
257
1,963,307
2,093,557
Current assets
Stocks
11
105,989
105,989
Debtors
12
18,732,265
16,638,026
Cash at bank and in hand
2,577,061
1,065,621
21,415,315
17,809,636
Creditors: amounts falling due within one year
13
(11,818,065)
(11,145,314)
Net current assets
9,597,250
6,664,322
Total assets less current liabilities
11,560,557
8,757,879
Creditors: amounts falling due after more than one year
14
(1,285,436)
(712,123)
Provisions for liabilities
Deferred tax liability
17
57,496
52,409
(57,496)
(52,409)
Net assets
10,217,625
7,993,347
Capital and reserves
Called up share capital
19
200
200
Profit and loss reserves
10,217,425
7,993,147
Total equity
10,217,625
7,993,347

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 19 May 2026 and are signed on its behalf by:
Mr DA Alderson
Director
Company registration number 08212201 (England and Wales)
BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 9 -
1
Accounting policies
Company information

Barrier Architectural Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pearl Buildings, Stephenson Street, Willington Quay, Wallsend, Tyne and Wear, NE28 6UE.

1.1
Basis of preparation

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.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Barrier Group Limited. These consolidated financial statements are available from its registered office, Pearl Buildings, Stephenson Street, Willington Quay, Wallsend, Tyne and Wear.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Barrier Architectural Services Limited is a wholly owned subsidiary of Barrier Group Limited and the results of Barrier Architectural Services Limited are included in the consolidated financial statements of Barrier Group Limited which are available from Pearl Buildings, Stephenson Street, Willington Quay, Wallsend, Tyne and Wear.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 10 -
1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Construction contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

When it is probable that total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Licenses and customer relationships
10% straight line
1.5
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
2% on cost
Leasehold land and buildings
10% straight line
Plant and equipment
10% straight line
Fixtures and fittings
15% on reducing balance
Computers
33% on cost
Motor vehicles
25% straight line
BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 11 -

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.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.7
Stocks

Stocks and work in progress, other than long term contracts, are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stock to their present location and condition.

1.8
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.

1.9
Financial instruments
Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 12 -
Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Taxation

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

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.

1.11
Retirement benefits

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

1.12
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 13 -
1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Turnover

All turnover rose from the company's one principal activity. An analysis of the company's turnover is as follows:

2025
2024
£
£
Turnover analysed by geographical market
UK
39,256,401
31,719,350
3
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Exchange gains
(11,414)
-
0
Fees payable to the company's auditor for the audit of the company's financial statements
17,950
9,950
Depreciation of tangible fixed assets
65,241
61,865
(Profit)/loss on disposal of tangible fixed assets
-
13,657
Amortisation of intangible assets
130,000
-
4
Employees

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

2025
2024
Number
Number
Employees
21
15

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
212,846
817,782
Social security costs
30,154
39,889
Pension costs
4,917
3,629
247,917
861,300
BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 14 -
5
Interest payable and similar expenses
2025
2024
£
£
Other interest on financial liabilities
110,232
61,247
Interest on finance leases and hire purchase contracts
5,343
8,157
Other interest
28,139
48,211
143,714
117,615
6
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
766,866
544,083
Deferred tax
Origination and reversal of timing differences
5,087
24,622
Total tax charge
771,953
568,705

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
2,996,231
2,492,064
Expected tax charge based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
749,058
623,016
Effects of:
Expenses that are not deductible in determining taxable profit
4,665
3,567
Group relief
(18,205)
(61,632)
Permanent capital allowances in excess of depreciation
5,087
-
0
Depreciation on assets not qualifying for tax allowances
31,348
3,754
Taxation charge in the financial statements
771,953
568,705
BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 15 -
7
Intangible fixed assets
Licenses and customer relationships
£
Cost
At 1 November 2024 and 31 October 2025
1,300,000
Amortisation and impairment
At 1 November 2024
-
0
Amortisation charged for the year
130,000
At 31 October 2025
130,000
Carrying amount
At 31 October 2025
1,170,000
At 31 October 2024
1,300,000
BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 16 -
8
Tangible fixed assets
Freehold land and buildings
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
£
Cost
At 1 November 2024
618,740
43,649
305,960
22,559
4,200
65,750
1,060,858
Additions
-
0
-
0
64,991
-
0
-
0
-
0
64,991
Disposals
-
0
-
0
-
0
-
0
-
0
(15,450)
(15,450)
At 31 October 2025
618,740
43,649
370,951
22,559
4,200
50,300
1,110,399
Depreciation and impairment
At 1 November 2024
106,188
3,637
105,712
19,796
4,200
28,025
267,558
Depreciation charged in the year
11,377
4,365
36,510
414
-
0
12,575
65,241
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
-
0
(15,450)
(15,450)
At 31 October 2025
117,565
8,002
142,222
20,210
4,200
25,150
317,349
Carrying amount
At 31 October 2025
501,175
35,647
228,729
2,349
-
0
25,150
793,050
At 31 October 2024
512,552
40,012
200,248
2,763
-
0
37,725
793,300
BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 17 -
9
Fixed asset investments
2025
2024
Notes
£
£
Investments in subsidiaries
10
257
257
10
Subsidiaries

Details of the company's subsidiaries at 31 October 2025 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Indirect
Barrier Marine Services (Canada) Limited
2
Ordinary
100.00
-
Barrier HVAC Limited
1
Ordinary
100.00
-
Barrier Fabrication Limited
1
Ordinary
100.00
-
Barrier Marine Products (Canada) Limited
2
Ordinary
0
51.00
Barrier HVAC (Canada) Limited
2
Ordinary
0
26.01
Barrier Fabrication (Canada) Limited
2
Ordinary
0
35.70

Registered office addresses (all UK unless otherwise indicated):

1
Pearl Buildings, Stephenson Street, Willington Quay, Wallsend, Tyne & Wear NE28 6UE
2
200-5611 Cooney Road, Richmond, Vancouver, Canada
11
Stocks
2025
2024
£
£
Work in progress
105,989
105,989
12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,278,587
5,120,647
Gross amounts owed by contract customers
8,597,396
5,623,363
Amounts owed by group undertakings
2,623,479
4,742,630
Other debtors
1,223,311
1,117,943
Prepayments and accrued income
9,492
33,443
18,732,265
16,638,026
BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 18 -
13
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
15
947,681
647,117
Obligations under finance leases
16
23,517
5,219
Trade creditors
6,138,709
7,432,158
Amounts owed to group undertakings
1,039,906
857,230
Corporation tax
766,866
544,083
Other taxation and social security
202,606
86,089
Other creditors
717,798
54,705
Accruals and deferred income
1,980,982
1,518,713
11,818,065
11,145,314
14
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
15
1,223,614
682,197
Obligations under finance leases
16
61,822
29,926
1,285,436
712,123
15
Loans and overdrafts
2025
2024
£
£
Bank loans
2,171,295
1,329,314
Payable within one year
947,681
647,117
Payable after one year
1,223,614
682,197

The bank loans are secured over the freehold property of the company.

16
Finance lease obligations
2025
2024
Amounts due:
£
£
Within one year
23,517
5,219
After more than one year
61,822
29,926
85,339
35,145
BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
16
Finance lease obligations
(Continued)
- 19 -
2025
2024
Future minimum lease payments due:
£
£
Within one year
23,517
5,219
In two to five years
61,822
29,926
85,339
35,145

The hire purchase creditor is secured against the assets to which it relates.

17
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
57,496
52,409
2025
Movements in the year:
£
Liability at 1 November 2024
52,409
Charge to profit or loss
5,087
Liability at 31 October 2025
57,496
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
4,917
3,629

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

19
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
200
200
200
200
BARRIER ARCHITECTURAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 20 -
20
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
569,638
577,727
Years 2-5
2,234,110
2,233,975
After 5 years
1,669,200
2,225,600
4,472,948
5,037,302
21
Related party disclosures

The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 ;The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

22
Ultimate controlling party

Barrier Group Limited is the parent undertaking of the group within which Barrier Architectural Services Limited belongs. The registered address of the parent company is the same as that of the subsidiary.

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