REGISTERED NUMBER: 01020396 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

M. T. Barnsley Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M T Barnsley

K T Barnsley

REGISTERED OFFICE:

Belle View

Easton Lane

Chippenham

Wilts

SN14 0RW

REGISTERED NUMBER:

01020396 (England and Wales)

ACCOUNTANTS:

Venture

Chartered Accountants

Venture House

Calne Road

Lyneham

Chippenham

SN15 4PP

FIXED ASSETS

Tangible assets

4

4,712,028

4,067,915

Investments

5

76,040

36,040

Investment property

6

970,000

650,000

5,758,068

4,753,955

CURRENT ASSETS

Stocks

18,500

18,500

Debtors

7

2,371,002

2,100,398

Cash at bank and in hand

645,953

1,170,148

3,035,455

3,289,046

CREDITORS

Amounts falling due within one year

8

1,633,960

1,515,790

NET CURRENT ASSETS

1,401,495

1,773,256

TOTAL ASSETS LESS CURRENT LIABILITIES

7,159,563

6,527,211

CREDITORS

Amounts falling due after more than one year

9

(252,510

)

(630,799

)

PROVISIONS FOR LIABILITIES

(811,354

)

(891,354

)

NET ASSETS

6,095,699

5,005,058

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Revaluation reserve

11

1,145,769

1,145,769

Retained earnings

4,948,930

3,858,289

SHAREHOLDERS' FUNDS

6,095,699

5,005,058

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 27 July 2026 and were signed on its behalf by:

M T Barnsley - Director

1.	STATUTORY INFORMATION

M. T. Barnsley 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 on tangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:

Plant and machinery 30% reducing balance

Fixtures and fittings 30% reducing balance

Motor vehicles 12.5 straight line

Freehold buildings 2% straight line

Freehold land is not depreciated

Property improvements 10% straight line

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.

Stocks

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2025 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

1,950,000

4,832,051

6,782,051

Additions

-

1,073,397

1,073,397

Disposals

-

(753,000

)

(753,000

)

At 31 March 2026

1,950,000

5,152,448

7,102,448

DEPRECIATION

At 1 April 2025

15,000

2,699,136

2,714,136

Charge for year

15,000

253,284

268,284

Eliminated on disposal

-

(592,000

)

(592,000

)

At 31 March 2026

30,000

2,360,420

2,390,420

NET BOOK VALUE

At 31 March 2026

1,920,000

2,792,028

4,712,028

At 31 March 2025

1,935,000

2,132,915

4,067,915

The above buildings and land was revalued by the directors in 2025 to £1,950,000. Depreciation was set at 15,000 over 50 years. This valued the buildings at £750,000. The total revaluations to date are £437,758.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

36,040

Additions

40,000

At 31 March 2026

76,040

NET BOOK VALUE

At 31 March 2026

76,040

At 31 March 2025

36,040

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

650,000

Additions

320,000

At 31 March 2026

970,000

NET BOOK VALUE

At 31 March 2026

970,000

At 31 March 2025

650,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,480,380

1,206,353

Other debtors

890,622

894,045

2,371,002

2,100,398

Included in other debtors are amount due from directors of £520,878. Interest is charged at the HMRC official rate and the loan is repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

317,855

378,289

Trade creditors

977,341

758,992

Taxation and social security

335,536

366,228

Other creditors

3,228

12,281

1,633,960

1,515,790

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

252,510

630,799

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

990

Ordinary

£1

1,000

1,000

10

A ordinary

10

-

-

1,000

1,000

11.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

1,145,769