Bartletts Country Stores Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 01238672 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

BARTLETTS COUNTRY STORES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Pearce

Mrs E J Pearce

REGISTERED OFFICE:

18 High West Street

Dorchester

Dorset

DT1 1UW

REGISTERED NUMBER:

01238672 (England and Wales)

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Intangible assets

4

26,804

40,706

Tangible assets

5

335,849

402,285

362,653

442,991

CURRENT ASSETS

Stocks

404,044

449,259

Debtors

6

1,652,459

1,341,856

Cash at bank and in hand

1,415,936

1,806,597

3,472,439

3,597,712

CREDITORS

Amounts falling due within one year

7

344,790

482,840

NET CURRENT ASSETS

3,127,649

3,114,872

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,490,302

3,557,863

PROVISIONS FOR LIABILITIES

8

53,957

69,130

NET ASSETS

3,436,345

3,488,733

CAPITAL AND RESERVES

Called up share capital

9

340,051

Share premium

74,412

Retained earnings

3,021,882

3,074,270

SHAREHOLDERS' FUNDS

3,436,345

3,488,733

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

D Pearce - Director

Mrs E J Pearce - Director

1.	STATUTORY INFORMATION

Bartletts Country Stores Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

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.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant, machinery and equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

144,020

AMORTISATION

At 1 May 2024

103,314

Amortisation for year

13,902

At 30 April 2025

117,216

NET BOOK VALUE

At 30 April 2025

26,804

At 30 April 2024

40,706

5.	TANGIBLE FIXED ASSETS

Plant,

machinery

Fixtures

Freehold

and

Motor

property

equipment

fittings

vehicles

Totals

£

COST

At 1 May 2024

231,357

772,925

609,542

114,160

1,727,984

Additions

-

12,346

-

12,346

At 30 April 2025

231,357

772,925

621,888

114,160

1,740,330

DEPRECIATION

At 1 May 2024

117,346

524,221

592,985

91,147

1,325,699

Charge for year

3,627

62,176

7,226

5,753

78,782

At 30 April 2025

120,973

586,397

600,211

96,900

1,404,481

NET BOOK VALUE

At 30 April 2025

110,384

186,528

21,677

17,260

335,849

At 30 April 2024

114,011

248,704

16,557

23,013

402,285

Included in cost of land and buildings is freehold land of £ 50,000 (2024 - £ 50,000 ) which is not depreciated.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

150,483

176,722

Other debtors

826,192

1,034,461

Directors' loan accounts

613,666

97,657

Prepayments

62,118

33,016

1,652,459

1,341,856

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

288,151

384,105

Corporation tax

45,613

71,348

Social security and other taxes

4,599

21,011

Accrued expenses

6,427

6,376

344,790

482,840

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

53,957

69,130

Deferred

tax

£

Balance at 1 May 2024

69,130

Credit to Statement of Income and Retained Earnings during year

(15,173

)

Balance at 30 April 2025

53,957

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

340,000

Ordinary

£1

340,000

42

Ordinary A

£1

42

1

Ordinary B

£1

1

5

Ordinary C

£1

5

1

Ordinary D

£1

1

Ordinary E

£1

1

Ordinary F

£1

1

340,051

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

D Pearce and Mrs E J Pearce

Balance outstanding at start of year

97,657

298,289

Amounts advanced

2,233,066

1,865,354

Amounts repaid

(1,717,057

)

(2,065,986

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

613,666

97,657

Interest at the official rate of 2.25% has been charged on the directors loan