REGISTERED NUMBER: 08904158 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Barker Sign Services Limited

Page

Chartered accountants' report

1

Statement of financial position

2

to

3

Notes to the financial statements

4

to

8

The following reproduces the text of the report prepared for the director 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 director 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 Barker Sign Services Limited for the year ended 28 February 2026 which comprise the Income statement, Statement of financial position, Statement of changes in equity 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 director of Barker Sign Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Barker Sign Services Limited and state those matters that we have agreed to state to the director of Barker Sign Services Limited 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 Barker Sign Services Limited and its director for our work or for this report.

It is your duty to ensure that Barker Sign Services 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 Barker Sign Services Limited. You consider that Barker Sign Services 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 Barker Sign Services 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.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

16 July 2026

Fixed assets

Tangible assets

5

48,225

43,151

Current assets

Stocks

6

6,987

8,276

Debtors

7

201,990

183,740

Cash at bank and in hand

57,325

38,900

266,302

230,916

Creditors

Amounts falling due within one year

8

81,227

91,926

Net current assets

185,075

138,990

Total assets less current liabilities

233,300

182,141

Creditors

Amounts falling due after more than one year

9

-

(2,874

)

Provisions for liabilities

(12,056

)

(10,788

)

Net assets

221,244

168,479

Capital and reserves

Called up share capital

12

100

100

Retained earnings

221,144

168,379

Shareholders' funds

221,244

168,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 July 2026 and were signed by:

M R Barker - Director

1.	Statutory information

Barker Sign Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08904158

Registered office:

Unit 3, Forest Industrial Park

Pit Lane

Ketton

Stamford

Lincolnshire

PE9 3FL

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision

of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Tangible fixed assets

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

Short leasehold

-

Straight line over 3 years

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer & office equipmt

-

33% on reducing balance

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible asset includes directly attributable incremental costs incurred in their acquisition and installation.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is

determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately 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 tax

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4.	Employees and directors

The average number of employees during the year was 3 (2025 - 3 ) .

5.	Tangible fixed assets

Computer

Short

Plant and

Motor

& office

leasehold

machinery

vehicles

equipmt

Totals

£

£

£

£

£

Cost

At 1 March 2025

4,500

67,555

30,345

5,305

107,705

Additions

-

14,850

-

-

14,850

At 28 February 2026

4,500

82,405

30,345

5,305

122,555

Depreciation

At 1 March 2025

4,500

41,675

13,507

4,872

64,554

Charge for year

-

5,424

4,209

143

9,776

At 28 February 2026

4,500

47,099

17,716

5,015

74,330

Net book value

At 28 February 2026

-

35,306

12,629

290

48,225

At 28 February 2025

-

25,880

16,838

433

43,151

6.

Stocks

2026

2025

£

£

Stocks

4,700

4,900

Work-in-progress

2,287

3,376

6,987

8,276

7.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

43,312

25,606

Bad debt and credit note provi

(24

)

(228

)

Amounts owed by participating interests

156,962

156,962

Prepayments

1,740

1,400

201,990

183,740

8.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts (see note 10)

2,620

10,131

Trade creditors

13,511

24,884

Corporation tax

15,896

5,776

Social security and other taxes

1,210

1,781

VAT

5,105

6,470

Other creditors

28,970

28,470

Wages and salaries control

3,184

360

Pension creditor

134

20

Directors' loan accounts

8,490

11,990

Accrued expenses

2,107

2,044

81,227

91,926

9.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans (see note 10)

-

2,874

10.

Loans

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

2,620

10,131

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

2,874

11.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

2,620

13,005

Bounce Back Loan is guaranteed by the Government.

12.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£

100

100