Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31222023-04-01falsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC223217 2023-04-01 2024-03-31 SC223217 2022-04-01 2023-03-31 SC223217 2024-03-31 SC223217 2023-03-31 SC223217 c:Director1 2023-04-01 2024-03-31 SC223217 d:MotorVehicles 2024-03-31 SC223217 d:MotorVehicles 2023-03-31 SC223217 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC223217 d:CurrentFinancialInstruments 2024-03-31 SC223217 d:CurrentFinancialInstruments 2023-03-31 SC223217 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC223217 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC223217 d:ShareCapital 2024-03-31 SC223217 d:ShareCapital 2023-03-31 SC223217 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC223217 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC223217 c:OrdinaryShareClass1 2023-04-01 2024-03-31 SC223217 c:OrdinaryShareClass1 2024-03-31 SC223217 c:OrdinaryShareClass1 2023-03-31 SC223217 c:FRS102 2023-04-01 2024-03-31 SC223217 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC223217 c:FullAccounts 2023-04-01 2024-03-31 SC223217 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC223217 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC223217









BARTON SCOTLAND LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
BARTON SCOTLAND LIMITED
REGISTERED NUMBER: SC223217

BALANCE SHEET
AS AT 31 MARCH 2024

2024
As restated 2023
Note
£
£

Fixed assets
  

Tangible assets
  
35,145
39,405

Current assets
  

Debtors: amounts falling due within one year
 5 
7,587
7,453

Cash at bank and in hand
  
3,374
5,972

  
10,961
13,425

Creditors: amounts falling due within one year
 6 
(98,192)
(120,107)

Net current liabilities
  
 
 
(87,231)
 
 
(106,682)

Total assets less current liabilities
  
(52,086)
(67,277)

  

Net liabilities
  
(52,086)
(67,277)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(52,186)
(67,377)

  
(52,086)
(67,277)


Page 1

 
BARTON SCOTLAND LIMITED
REGISTERED NUMBER: SC223217

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.



The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






................................................
Mr C H Barton
Director

Date: 29 August 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BARTON SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Barton Scotland Limited is a private company limited by shares incorporated in England and Wales,
United Kingdom. The address of the registered office is Caledonian Exchange,19a Canning Street, Edinburgh, Scotland, EH3 8HE.
The principal activity of the Company continued to be that of a scrap metal company

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentational currency is Pounds Sterling.
The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Director has considered the going concern basis in preparing these financial statements. They
have concluded that the going concern basis is appropriate because sufficient funds will be generated from future trading and continued  support from connected companies for a period of at least twelve months from the date of the approval of these financial statements to enable the company to meet its liabilities as they arise. 
The financial statements do not include any adjustments that would result from the withdrawal of this
support.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
BARTON SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objectives evidence of impairment is found an impairment loss is recognised in the Statement of Comprehensive Income.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
BARTON SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 April 2023
42,600



At 31 March 2024

42,600



Depreciation


At 1 April 2023
3,195


Charge for the year on owned assets
4,260



At 31 March 2024

7,455



Net book value



At 31 March 2024
35,145



At 31 March 2023
39,405

Page 5

 
BARTON SCOTLAND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
2,694
-

Other debtors
3,333
5,770

Prepayments and accrued income
1,560
1,683

7,587
7,453



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,359
8,778

Corporation tax
100
-

Other creditors
85,733
98,809

Accruals and deferred income
6,000
12,520

98,192
120,107



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Prior year adjustment

A prior year adjustment has been recognised as a result of an error identified in fixed assets. Following this adjustment , the net book value of fixed assets has increased by £39,405 and the loss recognised on disposal in the prior year has reduced by £5,905.


9.


Related party transactions

During the year the Company continued its loans with connected companies. The net amount due to the connected companies at the year end was £85,733 (2023 - £58,609). These loans are interest free and repayable on demand.


10.


Controlling party

The ultimate controlling parties are Mr C Barton and Mrs A Barton by virtue of their joint 100% shareholding.


Page 6