Barton Group Holding Ltd

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

Registered number: 13222489

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		4,360,000		4,360,000

			4,360,000		4,360,000
Creditors: Amounts Falling Due Within One Year	5	(1,958,000 )		(1,608,000 )

NET CURRENT ASSETS (LIABILITIES)			(1,958,000 )		(1,608,000 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,402,000		2,752,000

NET ASSETS			2,402,000		2,752,000

CAPITAL AND RESERVES
Called up share capital	6		1,526,000		1,962,000
Profit and Loss Account			876,000		790,000

SHAREHOLDERS' FUNDS			2,402,000		2,752,000

For the year ending 31 March 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.

The financial statements were approved by the board of directors on 5 December 2025 and were signed on its behalf by:

Mr D S Rodbourne

Director

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Barton Group Holding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13222489 . The registered office is Barton Industrial Park, Mount Pleasant, Bilston, West Midlands, WV14 7NG.

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. Going Concern Disclosure

The company’s financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. In assessing going concern, the directors have a reasonable expectation that the company will continue as a going concern and is able to meet all of its obligations as they fall due for a minimum of 12 months from the date of approval of these financial statements.

2.3. Financial Instruments

Trade and other debtors / creditors

Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.

Investments

Investments in subsidiaries are held at cost less accumulated impairment losses.

Impairment of financial assets

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 within profit or loss.

For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

2.4. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Barton Group Holding Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5.

Dividend

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.

Dividends on shares recognised as liabilities are recognised as expenses and are classified within interest payable.

Related party exemption

The company has taken advantage of the exemption available under FRS 102 not to disclose related party transactions with wholly owned subsidiaries within the group.

Preparation of consolidated financial statements

The company is exempt under Section 399 of the Companies Act from the requirement to prepare consolidated financial statements by virtue of the fact it is subject to the small companies regime. These financial statements contain information the company as an individual undertaking and not about this group.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2024	4,360,000

As at 31 March 2025	4,360,000

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	4,360,000

As at 1 April 2024	4,360,000

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	1,958,000	1,608,000

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,526,000	1,962,000

During the year, 436,000 shares were repurchased and cancelled during the year.

In addition to this, 1,526,000 Ordinary shares were re-designated to 1,395,200 A Ordinary shares and 130,800 B Ordinary shares. All shares are fully paid and have a nominal value of £1 each.

7. Ultimate Controlling Party

The company's ultimate controlling party is Mr D Rodbourne by virtue of his ownership of 91% of the issued share capital in the company.

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