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Registered number: 04612105
Barkers Yorkshire Butchers Limited
Unaudited Financial Statements
For the Period 1 January 2025 to 31 January 2026
Crag & Co
Chartered Accountants & Chartered Tax Advisers
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
Barkers Yorkshire Butchers Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
Barkers Yorkshire Butchers Limited
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 04612105

| 31 January 2026 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 76,366 |  | 98,630
|  |  | 76,366 |  | 98,630
CURRENT ASSETS
Stocks |  | 38,090 |  | 18,750 |
Debtors | 6 | 138,132 |  | 182,501 |
Cash at bank and in hand |  | 38,586 |  | 55,457 |
|  | 214,808 |  | 256,708 |
Creditors: Amounts Falling Due Within One Year | 7 | (229,681 ) |  | (210,580 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,873 ) |  | 46,128
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,493 |  | 144,758
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (6,667 ) |  | (39,050 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,005 ) |  | (18,740 )
NET ASSETS |  |  | 40,821 |  | 86,968
CAPITAL AND RESERVES
Called up share capital |  |  | 7,500 |  | 7,500
Capital redemption reserve |  |  | 7,500 |  | 7,500
Income Statement |  |  | 25,821 |  | 71,968
SHAREHOLDERS' FUNDS |  |  | 40,821 |  | 86,968

Page 1
Page 2
Barkers Yorkshire Butchers Limited
Statement of Financial Position (continued)
As At 31 January 2026
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr J A Robertshaw Director
24/03/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Barkers Yorkshire Butchers Limited
Notes to the Financial Statements
For the Period 1 January 2025 to 31 January 2026
Notes to the Financial Statements
1. General Information
Barkers Yorkshire Butchers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04612105 . The registered office is First Floor, Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover is invoiced and recognised on delivery of goods sold.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill - 5% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% straight line
Plant & Machinery | 10% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
Barkers Yorkshire Butchers Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 January 2026
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
2.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 9 (2024: 9)
9 9
Page 4
Page 5
Barkers Yorkshire Butchers Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 January 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 280,000
As at 31 January 2026 | 280,000
Amortisation
As at 1 January 2025 | 280,000
As at 31 January 2026 | 280,000
Net Book Value
As at 31 January 2026 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 7,155 | 156,234 | 108,406 | 43,856 | 315,651
Additions | - | 624 | 15,000 | 1,782 | 17,406
Disposals | - | - | (29,000 ) | - | (29,000 )
As at 31 January 2026 | 7,155 | 156,858 | 94,406 | 45,638 | 304,057
Depreciation
As at 1 January 2025 | 7,155 | 95,025 | 75,137 | 39,704 | 217,021
Provided during the period | - | 6,183 | 5,421 | 1,483 | 13,087
Disposals | - | - | (2,417 ) | - | (2,417 )
As at 31 January 2026 | 7,155 | 101,208 | 78,141 | 41,187 | 227,691
Net Book Value
As at 31 January 2026 | - | 55,650 | 16,265 | 4,451 | 76,366
As at 1 January 2025 | - | 61,209 | 33,269 | 4,152 | 98,630

Page 5
Page 6
Barkers Yorkshire Butchers Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 January 2026
6. Debtors

| 31 January 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 106,964 |  | 178,975
Prepayments and accrued income | 4,266 |  | 759
Other debtors | 26,902 |  | -
VAT | - |  | 2,767
| 138,132 |  | 182,501

7. Creditors: Amounts Falling Due Within One Year

| 31 January 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 4,400
Trade creditors | 198,431 |  | 182,998
Bank loans and overdrafts | 9,167 |  | 5,000
Corporation tax | - |  | 783
Other taxes and social security | 7,653 |  | 4,914
VAT | 6,730 |  | -
Pensions payable | 17 |  | (256 )
Accruals and deferred income | 7,683 |  | 4,475
Directors' loan accounts | - |  | 8,266
| 229,681 |  | 210,580

Included in creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £nil (2024 - £4,400) which are secured against the assets to which they relate.
8. Creditors: Amounts Falling Due After More Than One Year

| 31 January 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 16,133
Bank loans | 6,667 |  | 22,917
| 6,667 |  | 39,050

Included in creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £nil (2024 - £16,133) which are secured against the assets to which they relate.
Page 6
Page 7
Barkers Yorkshire Butchers Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 January 2026
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 31 January 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 16,500 |  | 16,500
Later than one year and not later than five years | 15,125 |  | 33,000
| 31,625 |  | 49,500

10. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £6,813 (2024 - £4,857).
Contributions totalling £17 (2024 - £nil) were payable to the fund at the year end, and are included in
creditors: amounts falling due within one year.
11. Related Party Transactions
During the year, dividends of £25,963 (2024 - £23,000) were paid to the directors.
Included in creditors: amounts falling due within one year, is an amount of £nil (2024 - £8,266) owing to the directors.
The balance is interest free and repayable on demand.
12. Ultimate Controlling Party
The company is a wholly owned subsidiary undertaking of Robertshaw's Farm Shop Limited.
The registered office of Robertshaw's Farm Shop Limited is Kellham Hall Farm, Thornton, Bradford, West Yorkshire, BD13 3SS.
Page 7