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REGISTERED NUMBER: 04714484 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARTON & NICHOLS LIMITED

BARTON & NICHOLS LIMITED (REGISTERED NUMBER: 04714484)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Balance Sheet 1

Notes to the Financial Statements 3


BARTON & NICHOLS LIMITED (REGISTERED NUMBER: 04714484)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 204,735 212,311
204,735 212,311

CURRENT ASSETS
Stocks 88,772 81,442
Debtors 6 52,677 71,546
Cash at bank 67,770 72,144
209,219 225,132
CREDITORS
Amounts falling due within one year 7 128,543 163,584
NET CURRENT ASSETS 80,676 61,548
TOTAL ASSETS LESS CURRENT
LIABILITIES

285,411

273,859

CREDITORS
Amounts falling due after more than one
year

8

(1,667

)

(11,667

)

PROVISIONS FOR LIABILITIES (3,439 ) (4,168 )
NET ASSETS 280,305 258,024

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 280,205 257,924
SHAREHOLDERS' FUNDS 280,305 258,024

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

BARTON & NICHOLS LIMITED (REGISTERED NUMBER: 04714484)

BALANCE SHEET - continued
31 MARCH 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 May 2025 and were signed on its behalf by:




A S Barton - Director



P C Nichols - Director


BARTON & NICHOLS LIMITED (REGISTERED NUMBER: 04714484)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Barton & Nichols Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04714484

Registered office: Glaslyn Ffordd Y Parc
Parc Menai
Bangor
Gwynedd
LL57 4FE

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty 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.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% on cost and 20% on reducing balance

Depreciation of freehold property commenced in the year that it is completed

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


BARTON & NICHOLS LIMITED (REGISTERED NUMBER: 04714484)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
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 9 (2024 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 10,000
AMORTISATION
At 1 April 2024
and 31 March 2025 10,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

BARTON & NICHOLS LIMITED (REGISTERED NUMBER: 04714484)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 270,275 98,356 368,631
DEPRECIATION
At 1 April 2024 70,072 86,248 156,320
Charge for year 4,677 2,899 7,576
At 31 March 2025 74,749 89,147 163,896
NET BOOK VALUE
At 31 March 2025 195,526 9,209 204,735
At 31 March 2024 200,203 12,108 212,311

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 51,501 70,646
Other debtors 1,176 900
52,677 71,546

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 40,282 62,262
Taxation and social security 70,930 74,046
Other creditors 7,331 17,276
128,543 163,584

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 1,667 11,667

BARTON & NICHOLS LIMITED (REGISTERED NUMBER: 04714484)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 18,409 27,015
Between one and five years 4,395 12,232
22,804 39,247