2023-02-012024-01-312024-01-31false04610029BARTON GARAGES LIMITED2024-08-13iso4217:GBPxbrli:pure046100292023-02-01046100292024-01-31046100292023-02-012024-01-31046100292022-02-01046100292023-01-31046100292022-02-012023-01-3104610029bus:SmallEntities2023-02-012024-01-3104610029bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3104610029bus:FullAccounts2023-02-012024-01-3104610029bus:PrivateLimitedCompanyLtd2023-02-012024-01-3104610029core:WithinOneYear2024-01-3104610029core:AfterOneYear2024-01-3104610029core:WithinOneYear2023-01-3104610029core:AfterOneYear2023-01-3104610029core:ShareCapital2024-01-3104610029core:SharePremium2024-01-3104610029core:RevaluationReserve2024-01-3104610029core:OtherReservesSubtotal2024-01-3104610029core:RetainedEarningsAccumulatedLosses2024-01-3104610029core:ShareCapital2023-01-3104610029core:SharePremium2023-01-3104610029core:RevaluationReserve2023-01-3104610029core:OtherReservesSubtotal2023-01-3104610029core:RetainedEarningsAccumulatedLosses2023-01-3104610029core:LandBuildings2024-01-3104610029core:PlantMachinery2024-01-3104610029core:Vehicles2024-01-3104610029core:FurnitureFittings2024-01-3104610029core:OfficeEquipment2024-01-3104610029core:NetGoodwill2024-01-3104610029core:IntangibleAssetsOtherThanGoodwill2024-01-3104610029core:ListedExchangeTraded2024-01-3104610029core:UnlistedNon-exchangeTraded2024-01-3104610029core:LandBuildings2023-01-3104610029core:PlantMachinery2023-01-3104610029core:Vehicles2023-01-3104610029core:FurnitureFittings2023-01-3104610029core:OfficeEquipment2023-01-3104610029core:NetGoodwill2023-01-3104610029core:IntangibleAssetsOtherThanGoodwill2023-01-3104610029core:ListedExchangeTraded2023-01-3104610029core:UnlistedNon-exchangeTraded2023-01-3104610029core:LandBuildings2023-02-012024-01-3104610029core:PlantMachinery2023-02-012024-01-3104610029core:Vehicles2023-02-012024-01-3104610029core:FurnitureFittings2023-02-012024-01-3104610029core:OfficeEquipment2023-02-012024-01-3104610029core:NetGoodwill2023-02-012024-01-3104610029core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3104610029core:ListedExchangeTraded2023-02-012024-01-3104610029core:UnlistedNon-exchangeTraded2023-02-012024-01-3104610029core:MoreThanFiveYears2023-02-012024-01-3104610029core:Non-currentFinancialInstruments2024-01-3104610029core:Non-currentFinancialInstruments2023-01-3104610029dpl:CostSales2023-02-012024-01-3104610029dpl:DistributionCosts2023-02-012024-01-3104610029core:LandBuildings2023-02-012024-01-3104610029core:PlantMachinery2023-02-012024-01-3104610029core:Vehicles2023-02-012024-01-3104610029core:FurnitureFittings2023-02-012024-01-3104610029core:OfficeEquipment2023-02-012024-01-3104610029dpl:AdministrativeExpenses2023-02-012024-01-3104610029core:NetGoodwill2023-02-012024-01-3104610029core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3104610029dpl:GroupUndertakings2023-02-012024-01-3104610029dpl:ParticipatingInterests2023-02-012024-01-3104610029dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3104610029core:ListedExchangeTraded2023-02-012024-01-3104610029dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3104610029core:UnlistedNon-exchangeTraded2023-02-012024-01-3104610029dpl:CostSales2022-02-012023-01-3104610029dpl:DistributionCosts2022-02-012023-01-3104610029core:LandBuildings2022-02-012023-01-3104610029core:PlantMachinery2022-02-012023-01-3104610029core:Vehicles2022-02-012023-01-3104610029core:FurnitureFittings2022-02-012023-01-3104610029core:OfficeEquipment2022-02-012023-01-3104610029dpl:AdministrativeExpenses2022-02-012023-01-3104610029core:NetGoodwill2022-02-012023-01-3104610029core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3104610029dpl:GroupUndertakings2022-02-012023-01-3104610029dpl:ParticipatingInterests2022-02-012023-01-3104610029dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3104610029core:ListedExchangeTraded2022-02-012023-01-3104610029dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3104610029core:UnlistedNon-exchangeTraded2022-02-012023-01-3104610029core:NetGoodwill2024-01-3104610029core:IntangibleAssetsOtherThanGoodwill2024-01-3104610029core:LandBuildings2024-01-3104610029core:PlantMachinery2024-01-3104610029core:Vehicles2024-01-3104610029core:FurnitureFittings2024-01-3104610029core:OfficeEquipment2024-01-3104610029core:AfterOneYear2024-01-3104610029core:WithinOneYear2024-01-3104610029core:ListedExchangeTraded2024-01-3104610029core:UnlistedNon-exchangeTraded2024-01-3104610029core:ShareCapital2024-01-3104610029core:SharePremium2024-01-3104610029core:RevaluationReserve2024-01-3104610029core:OtherReservesSubtotal2024-01-3104610029core:RetainedEarningsAccumulatedLosses2024-01-3104610029core:NetGoodwill2023-01-3104610029core:IntangibleAssetsOtherThanGoodwill2023-01-3104610029core:LandBuildings2023-01-3104610029core:PlantMachinery2023-01-3104610029core:Vehicles2023-01-3104610029core:FurnitureFittings2023-01-3104610029core:OfficeEquipment2023-01-3104610029core:AfterOneYear2023-01-3104610029core:WithinOneYear2023-01-3104610029core:ListedExch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BARTON GARAGES LIMITED

Registered Number
04610029
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

BARTON GARAGES LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

BARTON, Adrian Jan
BARTON, John, Mr
BARTON, Tracy

Registered Address

Unit E Yelverton Business Park
Crapstone
Yelverton
PL20 7PE

Registered Number

04610029 (England and Wales)
BARTON GARAGES LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets489,26791,494
89,26791,494
Current assets
Stocks52,0002,000
Debtors17,08127,208
Cash at bank and on hand161,42499,326
180,505128,534
Creditors amounts falling due within one year6(183,655)(121,374)
Net current assets (liabilities)(3,150)7,160
Total assets less current liabilities86,11798,654
Creditors amounts falling due after one year7(23,384)(40,226)
Provisions for liabilities9(19,499)(17,057)
Net assets43,23441,371
Capital and reserves
Profit and loss account43,23441,371
Shareholders' funds43,23441,371
The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2024, and are signed on its behalf by:
BARTON, Tracy
Director
Registered Company No. 04610029
BARTON GARAGES LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
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 and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery20-
Vehicles20-
Office Equipment10-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year88
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 February 2343,25043,250
At 31 January 2443,25043,250
Amortisation and impairment
At 01 February 2343,25043,250
At 31 January 2443,25043,250
Net book value
At 31 January 24--
At 31 January 23--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 February 2342,86878,307109,67124,086254,932
Additions-10,3472,50015012,997
At 31 January 2442,86888,654112,17124,236267,929
Depreciation and impairment
At 01 February 2313,68678,30747,35924,086163,438
Charge for year6081,89712,713615,224
At 31 January 2414,29480,20460,07224,092178,662
Net book value
At 31 January 2428,5748,45052,09914489,267
At 31 January 2329,182-62,312-91,494
5.Stocks

2024

2023

££
Other stocks2,0002,000
Total2,0002,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables32,77417,835
Bank borrowings and overdrafts10,15210,800
Taxation and social security44,61624,213
Finance lease and HP contracts5,5352,730
Other creditors90,57865,796
Total183,655121,374
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts17,94726,636
Other creditors5,43713,590
Total23,38440,226
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts5,43713,590
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)19,49917,057
Total19,49917,057