BARTON GARAGE (PARKHAM) LTD


Directors	BRYANT, Gordon Roy
	ELDRIDGE, David Charles


Registered Address	Barton Garage (Parkham) Ltd
	Parkham
	Bideford
	EX39 5PL


Registered Number	08603785 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		12,402		12,093
			12,402		12,093
Current assets
Stocks		5,133		4,116
Debtors	4	47,058		46,360
Cash at bank and on hand		24,445		49,703
		76,636		100,179
Creditors amounts falling due within one year	5	(30,287)		(38,009)
Net current assets (liabilities)			46,349		62,170
Total assets less current liabilities			58,751		74,263
Provisions for liabilities			(2,572)		(1,871)
Net assets			56,179		72,392
Capital and reserves
Called up share capital			100		100
Profit and loss account			56,079		72,292
Shareholders' funds			56,179		72,392

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:

BRYANT, Gordon Roy
Director

ELDRIDGE, David Charles
Director

Registered Company No. 08603785

BARTON GARAGE (PARKHAM) LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	7
	Vehicles	4

	Lease incentives
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 24	37,840	3,180	1,192	42,212
Additions	4,764	-	-	4,764
Disposals	(3,899)	-	-	(3,899)
At 31 August 25	38,705	3,180	1,192	43,077
Depreciation and impairment
At 01 September 24	26,872	2,055	1,192	30,119
Charge for year	4,080	375	-	4,455
On disposals	(3,899)	-	-	(3,899)
At 31 August 25	27,053	2,430	1,192	30,675
Net book value
At 31 August 25	11,652	750	-	12,402
At 31 August 24	10,968	1,125	-	12,093

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	27,371	30,913
Other debtors	19,301	14,052
Prepayments and accrued income	386	1,395
Total	47,058	46,360

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,824	16,486
Taxation and social security	13,020	18,426
Other creditors	1,770	1,120
Accrued liabilities and deferred income	1,673	1,977
Total	30,287	38,009

6.	Related party transactions
	Mr GR Bryant a director of the company The company sold goods to the value of £828 net of VAT during the year (£1,147 in the previous year.) Mr DC Eldridge a director of the company The company sold goods to the value of £3,281 net of VAT during the year (£4,894 in the previous year.)

7.	Controlling party
	The Company is controlled by the directors, Mr G Bryant and Mr D Eldridge, by way of their 100% holding of the share capital.