Barton Fields (Patio & Garden Centre) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05291970

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		67,738		84,159

			67,738		84,159
CURRENT ASSETS
Stocks	5	75,000		75,000
Debtors	6	-		8,395
Cash at bank and in hand		2,159,951		2,106,678

		2,234,951		2,190,073
Creditors: Amounts Falling Due Within One Year	7	(474,579 )		(342,180 )

NET CURRENT ASSETS (LIABILITIES)			1,760,372		1,847,893

TOTAL ASSETS LESS CURRENT LIABILITIES			1,828,110		1,932,052

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,342 )		-

NET ASSETS			1,816,768		1,932,052

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			1,815,768		1,931,052

SHAREHOLDERS' FUNDS			1,816,768		1,932,052

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Barton Fields (Patio & Garden Centre) Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Pamela Standley

Director

16 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Barton Fields (Patio & Garden Centre) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05291970 . The registered office is Lichfield Road, Barton Under Needwood, Burton On Trent, Staffordshire, DE13 8ED.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5% on cost
Plant & Machinery	20% straight line
Motor Vehicles	20% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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Barton Fields (Patio & Garden Centre) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 February 2024	25,090	9,438	236,894	271,422

As at 31 January 2025	25,090	9,438	236,894	271,422

Depreciation
As at 1 February 2024	1,464	8,515	177,284	187,263
Provided during the period	1,255	264	14,902	16,421

As at 31 January 2025	2,719	8,779	192,186	203,684

Net Book Value
As at 31 January 2025	22,371	659	44,708	67,738

As at 1 February 2024	23,626	923	59,610	84,159

5. Stocks

	2025	2024
	£	£
Stock	75,000	75,000

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	8,395

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	77,973	79,804
Corporation tax	19,897	27,756
Other taxes and social security	26,570	26,743
Other creditors	795	1,228
Directors' loan accounts	246,719	206,649
Amounts owed to parent undertaking	102,625	-

	474,579	342,180

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Barton Fields (Patio & Garden Centre) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Related Party Transactions

Barton Fields Holdings Limited

Barton Fields Holdings Limited is a 100% parent company

The amount owed represents the balance due in respect of dividends declared but not yet paid. The balance owing is £102,625, and is interest free and repayable on demand.

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