Barrettine Products Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 01675749

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	404,036		775,274
Cash at bank and in hand		16,300		858

		420,336		776,132
Creditors: Amounts Falling Due Within One Year	5	(76,555 )		(162,266 )

NET CURRENT ASSETS (LIABILITIES)			343,781		613,866

TOTAL ASSETS LESS CURRENT LIABILITIES			343,781		613,866

NET ASSETS			343,781		613,866

CAPITAL AND RESERVES
Called up share capital	6		100,000		100,000
Profit and Loss Account			243,781		513,866

SHAREHOLDERS' FUNDS			343,781		613,866

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 Profit and Loss Account.

On behalf of the board

S H Bailey

Director

8 September 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Barrettine Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01675749 . The registered office is St. Ivel Way, Warmley, Bristol, BS15 5TY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates, and other similar allowances.

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.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.4. Dividends

Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3. Average Number of Employees

Average number of employees, excluding directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	229,883	209,053
Amounts owed by group undertakings	174,153	566,221

	404,036	775,274

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Barrettine Products Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Taxation and social security	76,555	162,266

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100,000	100,000

7. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	500,000	500,000

8. Related Party Transactions

The company has taken advantage of the exemption available under Section 33 of FRS102 and has not disclosed details of transactions or balances with other wholly-owned group companies.

9. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10. Ultimate Controlling Party

The company's immediate parent undertaking is J V Barrett & Co Ltd, a company incorporated in England & Wales.

The ultimate parent undertaking and that of the smallest and largest group for which group accounts are drawn up of which the company is a member is Barrettine Holdings Limited (incorporated in England & Wales). Its registered office is St Ivel Way, Warmley, Bristol BS30 8TY.

Copies of the group accounts may be obtained from the company's registered office.

The ultimate controlling parties are C & J Bailey by virtue of their majority interest in the share capital of Barrettine Holdings Limited.

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Barrettine Products Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Audit Information

The auditor's report on the accounts of Barrettine Products Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by David Alan Oakensen FCA (Senior Statutory Auditor) for and on behalf of Oakensen (Bristol) Limited , Statutory Auditor.

Oakensen (Bristol) Limited

Westbury Court

Church Road

Westbury-on-Trym

Bristol

BS9 3EF

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