Barker Business Park Limited 31/03/2025 iXBRL

Company registration number: 03684977

Barker Business Park Limited

Unaudited filleted financial statements

31 March 2025

THE BARKER PARTNERSHIP

Chartered Accountants

Thirsk

Barker Business Park Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

Barker Business Park Limited

Directors and other information


	Directors	Mrs H B Barker
		Mrs S Scawthorn
		Mr J R Chapman


	Secretary	Mrs S Scawthorn


	Company number	03684977


	Registered office	BBP House, Keld Close
		Barker Business Park
		Melmerby, Ripon
		North Yorkshire
		HG4 5NB


	Accountants	The Barker Partnership
		17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD

Barker Business Park Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Barker Business Park Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Barker Business Park Limited for the year ended 31 March 2025 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Barker Business Park Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Barker Business Park Limited and state those matters that we have agreed to state to the board of directors of Barker Business Park Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Barker Business Park Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Barker Business Park Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Barker Business Park Limited. You consider that Barker Business Park Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Barker Business Park Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

14 November 2025

Barker Business Park Limited

Balance sheet

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	67,145		138,193
		_______		_______
			67,145		138,193

Current assets
Stocks		41,914		334,318
Debtors	6	409,169		105,518
Cash at bank and in hand		587,587		727,534
		_______		_______
		1,038,670		1,167,370
Creditors: amounts falling due
within one year	7	( 97,743)		( 63,126)
		_______		_______
Net current assets			940,927		1,104,244
			_______		_______
Total assets less current liabilities			1,008,072		1,242,437


Provisions for liabilities			( 212,195)		( 225,451)

			_______		_______
Net assets			795,877		1,016,986
			_______		_______

Capital and reserves
Called up share capital			200,000		200,000
Profit and loss account			595,877		816,986
			_______		_______
Shareholders funds			795,877		1,016,986
			_______		_______

For the year ending 31 March 2025 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 November 2025 , and are signed on behalf of the board by:

Mrs S Scawthorn

Director

Company registration number: 03684977

Barker Business Park Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is BBP House, Keld Close, Barker Business Park, Melmerby, Ripon, North Yorkshire, HG4 5NB. The principal activities of the company in the year under review were those of developing and operating a business park.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	2 %	straight line
Plant and machinery	-	at variable rates on reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal ateach reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	577,504	88,817	5,509	15,560	687,390
Additions	-	1,236	3,165	27,750	32,151
	_______	_______	_______	_______	_______
At 31 March 2025	577,504	90,053	8,674	43,310	719,541
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2024	463,489	70,200	4,166	11,342	549,197
Charge for the year	85,226	12,339	1,168	4,466	103,199
	_______	_______	_______	_______	_______
At 31 March 2025	548,715	82,539	5,334	15,808	652,396
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2025	28,789	7,514	3,340	27,502	67,145
	_______	_______	_______	_______	_______
At 31 March 2024	114,015	18,617	1,343	4,218	138,193
	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	63,247	103,641
Amounts owed by group undertakings	282,450	-
Other debtors	63,472	1,877
	_______	_______
	409,169	105,518
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	10,687	19,438
Amounts owed to group undertakings	-	10,236
Corporation tax	11,659	-
Social security and other taxes	52,036	6,431
Other creditors	23,361	27,021
	_______	_______
	97,743	63,126
	_______	_______

8. Related party transactions

At the year end date an amount of £282,450 (2024 - £10,236 creditor) was due from the parent company.This is an interest free, unsecured loan with no fixed repayment terms. At the year end date there were net amounts due to the company from the directors totalling £29,484 (2024 - £18,771 creditor).