hi
welcome here..
I'm sorry but.. you are saying you need SME's port 110 to accept traffic from a single ip?
as far as I understand from your first post, you have both barracuda and SME listening on wan on port 25.. isn't it?
please, clarify your setup and what you wish to achieve.
meanwhile, please take the time to read carefully the documentation.
Finally, in the future, please use the "search" link above before posting.. 99% of your question have been already answered

Ciao
Stefano