Registration number: 13880205

Geo-Barriers Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 6

Geo-Barriers Limited

(Registration number: 13880205)
Abridged Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	78,711	54,825
Current assets
Stocks	5	7,953	10,178
Debtors		105,330	61,036
Cash at bank and in hand		64,499	52,315
		177,782	123,529
Prepayments and accrued income		4,472	3,674
Creditors: Amounts falling due within one year		(97,362)	(24,966)
Net current assets		84,892	102,237
Total assets less current liabilities		163,603	157,062
Creditors: Amounts falling due after more than one year		(12,877)	(6,794)
Provisions for liabilities		(17,470)	(12,254)
Accruals and deferred income		(1,525)	(1,525)
Net assets		131,731	136,489
Capital and reserves
Called up share capital		12	12
Retained earnings		131,719	136,477
Shareholders' funds		131,731	136,489

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Geo-Barriers Limited

(Registration number: 13880205)
Abridged Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 20 August 2026 and signed on its behalf by:
 

......................................... S Butt Director

......................................... P J O'Donnell Director

Geo-Barriers Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
111 Almond Road
Kettering
NN19 6PQ

These financial statements were authorised for issue by the Board on 20 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

Geo-Barriers Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on reducing balance
Motor vehicles	25% on reducing balance
Office equipment	33% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Geo-Barriers Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2025 - 5).

4	Tangible assets

	Office equipment £	Motor vehicles  £	Other tangible assets  £	Total £
Cost or valuation
At 1 April 2025	2,781	38,262	52,781	93,824
Additions	2,118	24,000	18,875	44,993
Disposals	-	(2,800)	-	(2,800)
At 31 March 2026	4,899	59,462	71,656	136,017
Depreciation
At 1 April 2025	1,615	15,653	21,731	38,999
Charge for the year	1,085	6,357	12,484	19,926
Eliminated on disposal	-	(1,619)	-	(1,619)
At 31 March 2026	2,700	20,391	34,215	57,306
Carrying amount
At 31 March 2026	2,199	39,071	37,441	78,711
At 31 March 2025	1,166	22,609	31,050	54,825

Hire purchase agreements
Included within the net book value of £78,711 is £40,943 (2025 - £23,925) relating to assets held under hire purchase agreements.

Geo-Barriers Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

5

Stocks

	2026 £	2025 £
Work in progress	-	5,171
Other inventories	7,953	5,007
	7,953	10,178