REGISTERED NUMBER: 00631998 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Barton Hill Properties Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J C A Parker

J P Parker

Mrs J V Symons

REGISTERED OFFICE:

Naish Lodge, Naish Hill

Clapton-In-Gordano

Bristol

BS20 7RZ

REGISTERED NUMBER:

00631998 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Intangible assets

4

21

42

Tangible assets

5

264

329

Investment property

6

1,034,405

892,237

1,034,690

892,608

CURRENT ASSETS

Debtors

7

51,317

61,618

Cash at bank and in hand

25,298

4,897

76,615

66,515

CREDITORS

Amounts falling due within one year

8

37,634

43,148

NET CURRENT ASSETS

38,981

23,367

TOTAL ASSETS LESS CURRENT LIABILITIES

1,073,671

915,975

PROVISIONS FOR LIABILITIES

54,048

-

NET ASSETS

1,019,623

915,975

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

23,800

23,800

Capital redemption reserve

24,323

24,323

Fair value reserve

850,768

764,628

Retained earnings

120,532

103,024

SHAREHOLDERS' FUNDS

1,019,623

915,975

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 11 November 2025 and were signed on its behalf by:

J P Parker - Director

J C A Parker - Director

1.	STATUTORY INFORMATION

Barton Hill Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 rents and property income receivable during the year.

Intangible assets

Intangible assets consist of purchased rent charges. 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. Amortisation is provided for on a straight line basis over the remaining useful economic life of the assets which is estimated to be 2 years.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Income Statement.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

Cost

At 1 April 2024

and 31 March 2025

223

Amortisation

At 1 April 2024

181

Charge for year

21

At 31 March 2025

202

Net book value

At 31 March 2025

21

At 31 March 2024

42

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

Cost

At 1 April 2024

and 31 March 2025

5,942

Depreciation

At 1 April 2024

5,613

Charge for year

65

At 31 March 2025

5,678

Net book value

At 31 March 2025

264

At 31 March 2024

329

6.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2024

892,237

Additions

1,980

Revaluations

140,188

At 31 March 2025

1,034,405

Net book value

At 31 March 2025

1,034,405

At 31 March 2024

892,237

If investment properties had not been revalued they would have been included at the historical cost of £129,589 (2024 - £127,609).

Investment property was valued on an open market basis on 25 March 2025 by J P Parker MRICS.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

49,556

22,510

Amounts owed by group undertakings

-

3,456

Other debtors

1,761

35,652

51,317

61,618

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade creditors

-

613

Taxation and social security

10,792

15,444

Other creditors

26,842

27,091

37,634

43,148

9.	RELATED PARTY DISCLOSURES

Industrial Properties (Barton Hill) Limited

A company under common control

Management recharges totalling £6,000 (2024 - £74,000) were made to Industrial Properties (Barton Hill) Limited during the year. The balance due from Industrial Properties (Barton Hill) Limited at 31 March 2025 was £Nil (2024 - £34,000).

Cabot Industrial Development Company Limited

Parent company

Management recharges totalling £20,000 (2024 - £3,456) were made to Cabot Industrial Development Company Limited during the year. The balance due from Cabot Industrial Development Company Limited at 31 March 2025 was £Nil (2024 - £3,456).

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by its parent company, Cabot Industrial Development Company Limited. Cabot Industrial Development Company Limited, which shares the same registered office as Barton Hill Properties Limited, has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.