| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 SEPTEMBER 2025 |
| FOR |
| M.J. BARRETT CONSTRUCTIONS (STAFFS.) |
| LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 SEPTEMBER 2025 |
| FOR |
| M.J. BARRETT CONSTRUCTIONS (STAFFS.) |
| LIMITED |
| M.J. BARRETT CONSTRUCTIONS (STAFFS.) |
| LIMITED (REGISTERED NUMBER: 03765820) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 SEPTEMBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| M.J. BARRETT CONSTRUCTIONS (STAFFS.) |
| LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 28 SEPTEMBER 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Black Country House |
| Rounds Green Road |
| Oldbury |
| West Midlands |
| B69 2DG |
| M.J. BARRETT CONSTRUCTIONS (STAFFS.) |
| LIMITED (REGISTERED NUMBER: 03765820) |
| BALANCE SHEET |
| 28 SEPTEMBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks | 5 |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| ( |
) | ( |
) |
| The director acknowledges his 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 were approved by the director and authorised for issue on |
| M.J. BARRETT CONSTRUCTIONS (STAFFS.) |
| LIMITED (REGISTERED NUMBER: 03765820) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 SEPTEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| M J Barrett Constructions Limited is a private company limited by shares (registered number 03765820), which is incorporated in the UK. The trading address and registered office is located in Brookside Park, Uttoxeter, ST14 8AT. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006. |
| The following principal accounting policies have been applied. |
| Turnover |
| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. |
| The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred. |
| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the reducing balance method. |
| Plant & machinery - 25% Reducing balance |
| Motor vehicles - 25% Reducing balance |
| Office equipment - 25% Reducing balance |
| Stocks |
| Stocks 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. |
| Taxation |
| Taxation for the year 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. |
| M.J. BARRETT CONSTRUCTIONS (STAFFS.) |
| LIMITED (REGISTERED NUMBER: 03765820) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 28 SEPTEMBER 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Going concern |
| Due to cross-guarantees within the Group, the Company’s ability to continue as a going concern depends on the financial position of the wider Group. Following a review of the Group’s forecasts, cash flows and funding position, the Directors have concluded that the Group is unlikely to have sufficient resources to continue for the foreseeable future. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Motor | Office |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| Cost |
| At 29 September 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 28 September 2025 |
| Depreciation |
| At 29 September 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 28 September 2025 |
| Net book value |
| At 28 September 2025 |
| At 28 September 2024 |
| 5. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Raw materials and consumables |
| Work-in-progress |
| M.J. BARRETT CONSTRUCTIONS (STAFFS.) |
| LIMITED (REGISTERED NUMBER: 03765820) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 28 SEPTEMBER 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| Prepayments and accrued income |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Amounts owed to participating interests | 2,587 | 2,587 |
| Social security and other taxes |
| VAT | 17,759 | 12,248 |
| Other creditors |
| Accruals and deferred income |
| 8. | ULTIMATE CONTROLLING PARTY |
| The Company's parent undertaking at the Balance sheet date was M J Barrett Group Limited, a Company incorporated in England and Wales. Copies of these financial statements are available from the Company's registered office, Brookside Business Park, Uttoxeter, ST14 8AT. |
| The Company is controlled by M J Barrett who owns 100% of the issued share capital of M J Barrett Group Limited. |