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Registered number: 03315574 THE BARDON GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE BARDON GROUP LIMITED REGISTERED NUMBER:03315574
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,110,000 |  | 1,344,460
|  |  | 1,110,000 |  | 1,344,460
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 203,000 |  | 35,000 |
Cash at bank and in hand |  | 7,215 |  | - |
|  | 210,215 |  | 35,000 |
Creditors: amounts falling due within one year | 6 | (366,748) |  | (365,428) |
Net current liabilities |  |  | (156,533) |  | (330,428)
Total assets less current liabilities |  |  | 953,467 |  | 1,014,032
Net assets |  |  | 953,467 |  | 1,014,032
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 41,294 |  | 41,294
Capital redemption reserve |  |  | 256,235 |  | 256,235
Profit and loss account |  |  | 655,938 |  | 716,503
|  |  | 953,467 |  | 1,014,032
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THE BARDON GROUP LIMITED REGISTERED NUMBER:03315574
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account 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:
................................................ L W Bagley
Director
Date: 2 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
THE BARDON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The Bardon Group Limited is a private company, limited by shares, registered in England and Wales, registration number 03315574. The registered office is Seebeck House, 1 Seebeck Place, Knowlhill, Milton Keynes, Buckinghamshire, MK5 8FR. Principal activities The principal activity of the Company during the year continued to be that of a holding 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the Company as an individual undertaking and not about it's group. The Company's functional and presentational currency is British Pound Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Finance costs
Finance costs are charged to the Profit and Loss Account 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.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at transaction price, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice. 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. Page 3
THE BARDON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at transaction price, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Financial instruments
The Company only enters into basic financial instruments 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 non-puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at transaction price, net of transaction costs and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. 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 objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
THE BARDON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 1,374,460
| Disposals | (5)
| At 31 March 2025 | 1,374,455
| Impairment |
| At 1 April 2024 | 30,000
| Charge for the period | 234,455
| At 31 March 2025 | 264,455
| Net book value |
| At 31 March 2025 | 1,110,000
| At 31 March 2024 | 1,344,460
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 35,000 | 35,000
| Prepayments and accrued income | 168,000 | -
|  | 203,000 | 35,000
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THE BARDON GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 364,548 | 364,548
| Other creditors | 2,200 | 880
|  | 366,748 | 365,428
7. | Related party transactions
Balaces owed by other related parties during the year ended 31st March 2025 was £35,000 (2024: £35,000). During the year the company disposed of a subsidiary for £336,000. At the year end the company was owed £168,000. In accordance with FRS 102 35.1AC the Company is exempt from the requirements to disclose transactions with other wholly owned members of the group.
8. | Controlling party
The immediate and ultimate parent undertaking of the Company is The Bardon Group (Holdings) Limited. The registered office address is Seebeck House, 1 Seebeck Place, Knowlhill, Milton Keynes, MK5 8FR. The principal place of business is Unit 2, Cartwright Way, Forest Business Park, Bardon, Coalville, LE67 1UE. The Company is the subsidiary undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts.
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