REGISTERED NUMBER: 04198626 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Barnes Walker Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms R Courtnell

N I Folland

Ms R Keogh

M Westbrook

SECRETARY:

Ms J Quinn

REGISTERED OFFICE:

145a Ashley Road

Hale

Altrincham

Cheshire

WA14 2UW

REGISTERED NUMBER:

04198626 (England and Wales)

ACCOUNTANTS:

Beauchamp Charles Chartered Accountants

145a Ashley Road

Hale

Altrincham

Cheshire

WA14 2UW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

77,684

75,676

77,684

75,676

CURRENT ASSETS

Debtors

6

614,594

634,597

Cash at bank and in hand

239,660

134,608

854,254

769,205

CREDITORS

Amounts falling due within one year

7

475,264

441,960

NET CURRENT ASSETS

378,990

327,245

TOTAL ASSETS LESS CURRENT LIABILITIES

456,674

402,921

CREDITORS

Amounts falling due after more than one year

8

-

(17,212

)

PROVISIONS FOR LIABILITIES

(14,969

)

(13,490

)

NET ASSETS

441,705

372,219

CAPITAL AND RESERVES

Called up share capital

600

600

Capital redemption reserve

400

400

Retained earnings

440,705

371,219

SHAREHOLDERS' FUNDS

441,705

372,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2026 and were signed on its behalf by:

N I Folland - Director

1.	STATUTORY INFORMATION

Barnes Walker Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 10% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

50,000

AMORTISATION

At 1 June 2025

and 31 May 2026

50,000

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

280,516

Additions

13,542

At 31 May 2026

294,058

DEPRECIATION

At 1 June 2025

204,840

Charge for year

11,534

At 31 May 2026

216,374

NET BOOK VALUE

At 31 May 2026

77,684

At 31 May 2025

75,676

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

407,484

433,103

Other debtors

207,110

201,494

614,594

634,597

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

17,212

6,369

Trade creditors

16,495

9,651

Taxation and social security

237,936

234,125

Other creditors

203,621

191,815

475,264

441,960

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

-

17,212

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

31.5.26

31.5.25

£

£

C H Williams Barnes

Balance outstanding at start of year

-

14,178

Amounts repaid

-

(14,178

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-