Barrhall Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI648343

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,442,194		1,447,883
Investments	5		398,182		398,182

			1,840,376		1,846,065
CURRENT ASSETS
Debtors	6	249,870		552,919
Cash at bank and in hand		2,472,051		2,554,493

		2,721,921		3,107,412
Creditors: Amounts Falling Due Within One Year	7	(24,177 )		(15,875 )

NET CURRENT ASSETS (LIABILITIES)			2,697,744		3,091,537

TOTAL ASSETS LESS CURRENT LIABILITIES			4,538,120		4,937,602

NET ASSETS			4,538,120		4,937,602

CAPITAL AND RESERVES
Called up share capital	8		100		100
Revaluation reserve	10		826,569		826,569
Other reserves			27,901		27,901
Profit and Loss Account			3,683,550		4,083,032

SHAREHOLDERS' FUNDS			4,538,120		4,937,602

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Barrhall Group Ltd

Balance Sheet (continued)

As At 24 December 2025

For the year ending 24 December 2025 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 Profit and Loss Account.

On behalf of the board

Mr David Robinson Director	Mrs Gillian Robinson Director
22/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Barrhall Group Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI648343 . The registered office is PO Box BT41 2SJ, Sarah Jane House, Greystone Road, Antrim, Antrim, BT41 2SJ.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	Straight line over 50/20 years
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 25 December 2024	1,493,761	2,538	62,300	1,982	1,560,581
Additions	24,021	4,317	-	9,085	37,423

As at 24 December 2025	1,517,782	6,855	62,300	11,067	1,598,004

Depreciation
As at 25 December 2024	94,719	508	17,075	396	112,698
Provided during the period	27,551	1,587	11,306	2,668	43,112

As at 24 December 2025	122,270	2,095	28,381	3,064	155,810

...CONTINUED

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Barrhall Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 24 December 2025

Net Book Value
As at 24 December 2025	1,395,512	4,760	33,919	8,003	1,442,194

As at 25 December 2024	1,399,042	2,030	45,225	1,586	1,447,883

5. Investments

	Subsidiaries	Other	Total
	£	£	£
Cost or Valuation
As at 25 December 2024	1,000	397,182	398,182

As at 24 December 2025	1,000	397,182	398,182

Provision
As at 25 December 2024	-	-	-

As at 24 December 2025	-	-	-

Net Book Value
As at 24 December 2025	1,000	397,182	398,182

As at 25 December 2024	1,000	397,182	398,182

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,870	23,781
Amounts owed by participating interests	207,000	207,000
Other debtors	40,000	322,138

	249,870	552,919

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	600
Amounts owed to participating interests	16,000	-
Other creditors	5,000	15,275
Taxation and social security	3,177	-

	24,177	15,875

8. Share Capital

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

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Barrhall Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 24 December 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 25 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 24 December 2025
	£	£	£	£	£
Mr David Robinson	37,500	20,000	37,500	-	20,000
Mrs Gillian Robinson	37,500	20,000	37,500	-	20,000

The above loans outstanding at the year end are unsecured, interest free and repayable on demand. They were repaid in full in March 2026.

10. Reserves

	Revaluation reserve	Other reserves	Profit and Loss Account
	£	£	£
As at 25 December 2024	826,569	27,901	4,083,032
Loss for the year and total comprehensive income	-	-	(271,982 )

Dividends paid	-	-	(127,500)

As at 24 December 2025	826,569	27,901	3,683,550

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