REGISTERED NUMBER: 05272170 (England and Wales)

Barry R Johnson Limited

Unaudited Financial Statements

for the Period 1 November 2024 to 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B R Johnson

Dr C Johnson

Mr B R Johnson

Mrs P Atkins

REGISTERED OFFICE:

Mechanics House

12 Chester Road

Pentre

Deeside

Flintshire

CH5 2AA

REGISTERED NUMBER:

05272170 (England and Wales)

ACCOUNTANTS:

Henry R. Davis & Co. Limited

Chartered Accountants

Mechanics House,

12 Chester Road,

Pentre, Deeside

Flintshire

CH5 2AA

FIXED ASSETS

Intangible assets

4

326,836

372,166

Tangible assets

5

78,387

15,271

405,223

387,437

CURRENT ASSETS

Debtors

6

43,465

160,072

Cash at bank and in hand

473,493

407,596

516,958

567,668

CREDITORS

Amounts falling due within one year

7

102,199

89,057

NET CURRENT ASSETS

414,759

478,611

TOTAL ASSETS LESS CURRENT LIABILITIES

819,982

866,048

CREDITORS

Amounts falling due after more than one year

8

-

(10,000

)

PROVISIONS FOR LIABILITIES

(2,711

)

(3,818

)

NET ASSETS

817,271

852,230

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

817,151

852,110

SHAREHOLDERS' FUNDS

817,271

852,230

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Statement of Income and Retained Earnings 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:

Dr C Johnson - Director

1.	STATUTORY INFORMATION

Barry R Johnson 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 represents the value of stakes held.

Intangible assets - pitches

The cost of on course pitches has been capitalised and each asset is to be written off over over its estimated useful life at 12.5% on reducing balance.

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 etc

-

33% on reducing balance, 25% on reducing balance and 20% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 period was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

1,700,889

Additions

25,000

At 31 March 2026

1,725,889

AMORTISATION

At 1 November 2024

1,328,723

Charge for period

70,330

At 31 March 2026

1,399,053

NET BOOK VALUE

At 31 March 2026

326,836

At 31 October 2024

372,166

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

127,766

Additions

106,718

At 31 March 2026

234,484

DEPRECIATION

At 1 November 2024

112,495

Charge for period

43,602

At 31 March 2026

156,097

NET BOOK VALUE

At 31 March 2026

78,387

At 31 October 2024

15,271

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.10.24

£

£

Trade debtors

43,465

150,727

Other debtors

-

9,345

43,465

160,072

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.10.24

£

£

Bank loans and overdrafts

5,833

10,000

Taxation and social security

16,409

74,090

Other creditors

79,957

4,967

102,199

89,057

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.10.24

£

£

Bank loans

-

10,000

9.

LOANS

A bank loan amounting to £5,833 (2024 - £20,000) relates to a loan provided under the Bounce Back Loan Scheme. This scheme provides the lender with a government-backed guarantee (100%) against outstanding facility balance (principle and interest). No interest is payable in the first 12 months. Interest is then charged at 2.5% per annum.