IRIS Accounts Production v25.3.0.601 SC050536 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC050536 2024-03-31 SC050536 2025-03-31 SC050536 2024-04-01 2025-03-31 SC050536 2023-03-31 SC050536 2023-04-01 2024-03-31 SC050536 2024-03-31 SC050536 ns15:Scotland 2024-04-01 2025-03-31 SC050536 ns14:PoundSterling 2024-04-01 2025-03-31 SC050536 ns10:Director1 2024-04-01 2025-03-31 SC050536 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC050536 ns10:SmallEntities 2024-04-01 2025-03-31 SC050536 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC050536 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC050536 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC050536 ns10:FullAccounts 2024-04-01 2025-03-31 SC050536 ns10:Director2 2024-04-01 2025-03-31 SC050536 ns10:Director3 2024-04-01 2025-03-31 SC050536 ns10:Director4 2024-04-01 2025-03-31 SC050536 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC050536 ns5:CurrentFinancialInstruments 2025-03-31 SC050536 ns5:CurrentFinancialInstruments 2024-03-31 SC050536 ns5:ShareCapital 2025-03-31 SC050536 ns5:ShareCapital 2024-03-31 SC050536 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 SC050536 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 SC050536 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC050536 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC050536 ns5:CostValuation ns5:ListedExchangeTraded 2024-03-31 SC050536 ns5:ImpairmentReversalProvisionsForImpairmentInvestments ns5:ListedExchangeTraded 2025-03-31 SC050536 ns5:CostValuation ns5:ListedExchangeTraded 2025-03-31 SC050536 ns5:ListedExchangeTraded 2025-03-31 SC050536 ns5:ListedExchangeTraded 2024-03-31 SC050536 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC050536 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 SC050536 ns5:DeferredTaxation 2024-03-31 SC050536 ns5:DeferredTaxation 2024-04-01 2025-03-31 SC050536 ns5:DeferredTaxation 2025-03-31

REGISTERED NUMBER: SC050536 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| BARTON & DAVIES (JEAN SALOON) LIMITED |

BARTON & DAVIES (JEAN SALOON) LIMITED (REGISTERED NUMBER: SC050536)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BARTON & DAVIES (JEAN SALOON) LIMITED

COMPANY INFORMATION

for the year ended 31 March 2025

| DIRECTORS: | I A L Reid

| M Barton

| L Reid

| J Reid

| REGISTERED OFFICE: | 97 Lothian Road

| Edinburgh

| EH3 9AN

| REGISTERED NUMBER: | SC050536 (Scotland)

| ACCOUNTANTS: | Haines Watts

| Business Advisors and Accountants

| Q Court

| 3 Quality Street

| Edinburgh

| EH4 5BP

BARTON & DAVIES (JEAN SALOON) LIMITED (REGISTERED NUMBER: SC050536)

BALANCE SHEET

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 52,199 |  | 37,484 |  |

Investment property | 5 | 1,085,000 |  | 1,085,000 |  |

1,137,199 |  | 1,122,484 |  |

CURRENT ASSETS

Debtors | 6 | 452,342 |  | 440,243 |  |

Cash at bank | 129,189 |  | 171,312 |  |

581,531 |  | 611,555 |  |

CREDITORS

Amounts falling due within one year | 7 | (41,850 | ) | (67,319 | ) |

NET CURRENT ASSETS | 539,681 |  | 544,236 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,676,880 |  | 1,666,720 |  |

PROVISIONS FOR LIABILITIES | 8 | (67,381 | ) | (64,437 | ) |

NET ASSETS | 1,609,499 |  | 1,602,283 |  |

CAPITAL AND RESERVES

Called up share capital | 5,000 |  | 5,000 |  |

Non-distributable reserve | 528,290 |  | 528,290 |  |

Retained earnings | 1,076,209 |  | 1,068,993 |  |

SHAREHOLDERS' FUNDS | 1,609,499 |  | 1,602,283 |  |

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 & DAVIES (JEAN SALOON) LIMITED (REGISTERED NUMBER: SC050536)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

I A L Reid - Director

BARTON & DAVIES (JEAN SALOON) LIMITED (REGISTERED NUMBER: SC050536)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| Barton & Davies (Jean Saloon) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| 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 as modified by the revaluation of certain assets.

| TURNOVER

| Turnover represents rental income receivable in the year.

| INVESTMENT PROPERTY

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is initially recognised in the Income Statement and then transferred to a non-distributable reserve.

| 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 balance sheet date.

| 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.

| Deferred tax relating to assets carried at fair value is initially recognised in the Income Statement with a subsequent transfer to a non-distributable reserve matching the future tax charge with the unrealised valuation gain to which it relates.

| LISTED INVESTMENTS

| Listed investments are held at market value with any movement in their market value each year being taken to the Income Statement.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

BARTON & DAVIES (JEAN SALOON) LIMITED (REGISTERED NUMBER: SC050536)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

4. | FIXED ASSET INVESTMENTS

| Listed

| investments

£ |

| COST OR VALUATION

| At 1 April 2024 | 37,484 |  |

| Reversal of impairments | 14,715 |  |

| At 31 March 2025 | 52,199 |  |

| NET BOOK VALUE

| At 31 March 2025 | 52,199 |  |

| At 31 March 2024 | 37,484 |  |

| Cost or valuation at 31 March 2025 is represented by:

| Listed

| investments

£ |

| Valuation in 2024 | (236,091 | ) |

| Valuation in 2025 | 14,715 |  |

| Cost | 273,575 |  |

52,199 |  |

| Professional valuation of the assets was carried out at quoted market price.

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 1,085,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,085,000 |  |

| At 31 March 2024 | 1,085,000 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2025 | 640,554 |  |

| Cost | 444,446 |  |

1,085,000 |  |

BARTON & DAVIES (JEAN SALOON) LIMITED (REGISTERED NUMBER: SC050536)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2025

5. | INVESTMENT PROPERTY - continued

| If the investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 444,446 |  | 444,446 |  |

| Investment property was valued on an open market basis on 31 March 2025 by the directors .

| The directors do not consider that there has been a material movement since the last formal valuation.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by related undertakings | 439,994 |  | 439,994 |  |

| Other debtors | 12,348 |  | 249 |  |

452,342 |  | 440,243 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 2,374 |  | 17,384 |  |

| Other creditors | 39,476 |  | 49,935 |  |

41,850 |  | 67,319 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 67,381 |  | 64,437 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 64,437 |  |

| Provided during year | 2,944 |  |

| Balance at 31 March 2025 | 67,381 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included within Other debtors (2024: Other creditors) is an amount of £48 (2024 - £16,818 due to) due from a director of the company. The loan is interest free and has no fixed terms of repayment.

10. | RELATED PARTY DISCLOSURES

| Included within "Amounts owed by related undertakings" is an amount of £439,994 (2024 - £439,994) due from a shareholder of the company. The loan is interest free and has no fixed terms of repayment.