REGISTERED NUMBER: 07917861 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARTON LEGAL LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

W A Barton

P K Barton

REGISTERED OFFICE:

12 New Road Side

Rawdon

Leeds

LS19 6HN

REGISTERED NUMBER:

07917861 (England and Wales)

ACCOUNTANTS:

SMH Howard Matthews Ltd

Queensgate House

23 North Park Road

Harrogate

HG1 5PD

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

124,895

106,099

124,895

106,099

CURRENT ASSETS

Debtors

5

300,501

341,133

Cash at bank and in hand

110,643

156,176

411,144

497,309

CREDITORS

Amounts falling due within one year

6

183,083

237,260

NET CURRENT ASSETS

228,061

260,049

TOTAL ASSETS LESS CURRENT LIABILITIES

352,956

366,148

CREDITORS

Amounts falling due after more than one year

7

(63,989

)

(41,996

)

PROVISIONS FOR LIABILITIES

(27,205

)

-

NET ASSETS

261,762

324,152

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

261,760

324,150

261,762

324,152

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

W A Barton - Director

1.	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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over the life of the lease

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

100,000

AMORTISATION

At 1 April 2024

and 31 March 2025

100,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

199,144

27,671

102,373

40,070

369,258

Additions

-

688

96,417

1,793

98,898

Disposals

-

-

(102,373

)

-

(102,373

)

At 31 March 2025

199,144

28,359

96,417

41,863

365,783

DEPRECIATION

At 1 April 2024

152,850

22,534

58,299

29,476

263,159

Charge for year

7,446

1,456

24,104

3,021

36,027

Eliminated on disposal

-

-

(58,298

)

-

(58,298

)

At 31 March 2025

160,296

23,990

24,105

32,497

240,888

NET BOOK VALUE

At 31 March 2025

38,848

4,369

72,312

9,366

124,895

At 31 March 2024

46,294

5,137

44,074

10,594

106,099

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

256,606

227,945

Amounts recoverable on contract

16,205

27,674

Other debtors

27,690

85,514

300,501

341,133

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

15,381

17,341

Trade creditors

15,667

11,358

Taxation and social security

128,012

174,374

Other creditors

24,023

34,187

183,083

237,260

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

63,989

41,996

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

15,381

17,341

Between one and five years

63,989

41,996

79,370

59,337

Non-cancellable

operating leases

2025

2024

£

£

Within one year

1,350

1,800

Between one and five years

-

1,350

1,350

3,150

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

W A Barton and P K Barton

Balance outstanding at start of year

(2,138

)

(2,262

)

Amounts advanced

-

124

Amounts repaid

(232

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,370

)

(2,138

)