Barrett Earthworks Limited - Filleted accounts

Registered number

11655359

Barrett Earthworks Limited

Filleted Accounts

30 April 2026

Barrett Earthworks Limited
Registered number:		11655359
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		372,843			431,849

Current assets
Debtors	4	170,277			200,632
Investments held as current assets	5	430,480			392,780
Cash at bank and in hand		482,790			150,898
		1,083,547			744,310

Creditors: amounts falling due within one year	6	(181,368)			(107,463)

Net current assets			902,179			636,847

Net assets			1,275,022			1,068,696

Capital and reserves
Called up share capital			2			2
Revaluation reserve	7		30,480			(7,220)
Profit and loss account			1,244,540			1,075,914

Shareholder's funds			1,275,022			1,068,696

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Wendy Barrett
Director
Approved by the board on 23 September 2026

Barrett Earthworks Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% straight line
	Office equipment			25% reducing balance
	Plant and machinery			10% reducing balance


	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					7		7


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	90,000		546,148		11,490		647,638
	Disposals	-		(35,000)		(11,490)		(46,490)
	At 30 April 2026	90,000		511,148		-		601,148

	Depreciation
	At 1 May 2025	-		212,917		2,872		215,789
	Charge for the year	-		31,787		-		31,787
	On disposals	-		(16,399)		(2,872)		(19,271)
	At 30 April 2026	-		228,305		-		228,305

	Net book value
	At 30 April 2026	90,000		282,843		-		372,843
	At 30 April 2025	90,000		333,231		8,618		431,849


4	Debtors					2026		2025
£							£

	Trade debtors					170,277		197,213
	Other debtors					-		3,419
						170,277		200,632


5	Investments held as current assets					2026		2025
£							£
	Fair value
	Listed investments					430,480		392,780



6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					51,521		16,538
	Taxation and social security costs					129,846		90,925
	Other creditors					1		-
						181,368		107,463


7	Revaluation reserve					2026		2025
£							£

	At 1 May 2025					(7,220)		-
	Gain/(loss) on revaluation of current asset investment					37,700		(7,220)

	At 30 April 2026					30,480		(7,220)


8	Other information

	Barrett Earthworks Limited is a private company limited by shares and incorporated in England. Its registered office is:
	West Road
	Pogmoor
	Barnsley
	South Yorkshire
	S75 2DH