REGISTERED NUMBER: SC010111 (Scotland)

Unaudited Financial Statements

for the Period 2nd February 2025 to 31st January 2026

for

R. Barbour & Sons. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

7

Report of the Accountants

8

DIRECTORS:

T C Barbour

R D Barbour

SECRETARY:

T C Barbour

REGISTERED OFFICE:

24/36 Buccleuch Street

Dumfries

DG1 2AL

REGISTERED NUMBER:

SC010111 (Scotland)

ACCOUNTANTS:

Farries Kirk & McVean

Dumfries Enterprise Park

Heathhall

Dumfries

DUMFRIESSHIRE

DG1 3SJ

BANKERS:

The Royal Bank Of Scotland

151 High Street

Dumfries

DG1 2RA

SOLICITORS:

Braidwoods

1 Charlotte Street

Dumfries

DG1 2AG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

579,699

492,315

Investments

6

380,710

368,137

960,409

860,452

CURRENT ASSETS

Stocks

1,931,049

1,788,753

Debtors

7

140,052

137,123

Cash at bank and in hand

1,464,018

1,686,568

3,535,119

3,612,444

CREDITORS

Amounts falling due within one year

8

1,040,312

1,066,794

NET CURRENT ASSETS

2,494,807

2,545,650

TOTAL ASSETS LESS CURRENT LIABILITIES

3,455,216

3,406,102

PROVISIONS FOR LIABILITIES

70,865

67,395

NET ASSETS

3,384,351

3,338,707

CAPITAL AND RESERVES

Called up share capital

16,946

16,946

Capital redemption reserve

3,896

3,896

Retained earnings

3,363,509

3,317,865

SHAREHOLDERS' FUNDS

3,384,351

3,338,707

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st January 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 13th July 2026 and were signed on its behalf by:

T C Barbour - Director

1.	STATUTORY INFORMATION

R. Barbour & Sons. Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

Turnover

Turnover comprises revenue recognised by the company in respect of sales processed before close of business on the last working day of the year, excluding value added tax. Deposits paid for orders placed before the year end are treated as deferred income rather than turnover. The full sales value of such transactions is accounted for at point of final delivery.

The company exercises its right to run a whole number of weeks within its financial year. As a consequence, each financial year ends at close of business on the Saturday closest to 31st January.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. The assets are reviewed for impairment if there are any factors that indicate the carrying amount may be impaired.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Tangible fixed assets are originally measured at cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land - Not depreciated

Freehold buildings - 2% on cost

Plant & machinery etc - 20% on cost and 10% on cost

Amounts written off each asset over the estimated useful life represent cost less residual value. The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end oof each reporting period. The value of freehold land is not depreciated.

Stocks

Stocks are valued at the lower of cost and net realisable value on a first in, first out basis, after making due allowance for obsolete and slow moving items. Costs include all direct expenditure.

Taxation

Taxation for the period 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 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.

Financial instruments

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.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

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.

Borrowings

Interest bearing borrowings are initially recorded at transaction price, net of transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment.

Interest expense is recognised on the basis of the effective interest rate 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.

Provisions and contingencies

Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probably that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 88 (2025 - 77 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 2nd February 2025

and 31st January 2026

50,055

AMORTISATION

At 2nd February 2025

and 31st January 2026

50,055

NET BOOK VALUE

At 31st January 2026

-

At 1st February 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 2nd February 2025

160,619

3,336,142

3,496,761

Additions

-

286,336

286,336

Disposals

-

(50,485

)

(50,485

)

At 31st January 2026

160,619

3,571,993

3,732,612

DEPRECIATION

At 2nd February 2025

142,965

2,861,481

3,004,446

Charge for period

2,945

155,617

158,562

Eliminated on disposal

-

(10,095

)

(10,095

)

At 31st January 2026

145,910

3,007,003

3,152,913

NET BOOK VALUE

At 31st January 2026

14,709

564,990

579,699

At 1st February 2025

17,654

474,661

492,315

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 2nd February 2025

373,137

Additions

85,546

Disposals

(79,248

)

Revaluations

6,475

At 31st January 2026

385,910

PROVISIONS

At 2nd February 2025

5,000

Provision for period

200

At 31st January 2026

5,200

NET BOOK VALUE

At 31st January 2026

380,710

At 1st February 2025

368,137

Cost or valuation at 31st January 2026 is represented by:

Other

investments

£

Valuation in 2020

10,414

Valuation in 2021

25,903

Valuation in 2022

(5,833

)

Valuation in 2023

(27,260

)

Valuation in 2024

794

Valuation in 2025

60,519

Valuation in 2026

12,773

Cost

308,600

385,910

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

63,881

69,903

Other debtors

76,171

67,220

140,052

137,123

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

423,247

460,745

Taxation and social security

219,656

226,517

Other creditors

397,409

379,532

1,040,312

1,066,794

9.	SECURED DEBTS

The Royal Bank of Scotland plc hold a Standard Security over the property at Buccleuch Buildings, Buccleuch Street, Dumfries.

10.	RELATED PARTY DISCLOSURES

During the period, total dividends of £3,362 (2025 - £3,362) were paid to the directors .

During the year under review the company made sales of £7,784 (2025 - £16,822) to directors. This value is net of discounts allowed.

The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31st January 2026 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Farries Kirk & McVean

Dumfries Enterprise Park

Heathhall

Dumfries

DUMFRIESSHIRE

DG1 3SJ

13th July 2026