Company Registration No. 15398949 (England and Wales)
C&G BARTON HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 MAY 2025
31 May 2025
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
C&G BARTON HOLDINGS LIMITED
COMPANY INFORMATION
Directors
Mr C T Barton
(Appointed 9 January 2024)
Mr G J Barton
(Appointed 9 January 2024)
Mrs K L Lally
(Appointed 12 February 2025)
Company number
15398949
Registered office
Potters Farm
Bryn Road
Ashton-In-Makerfield
Wigan
Greater Manchester
United Kingdom
WN4 8AH
Auditor
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
C&G BARTON HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 7
Group statement of comprehensive income
8
Group balance sheet
9
Company balance sheet
10
Group statement of changes in equity
11
Company statement of changes in equity
12
Group statement of cash flows
13
Notes to the financial statements
14 - 31
C&G BARTON HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 31 MAY 2025
- 1 -

The directors present the strategic report for the period ended 31 May 2025.

Review of the business

At the year end, shareholders' funds amounted to £7,387,563. The directors believe the group's position to be financially robust particularly given that current assets exceed current liabilities to the extent of £5,351,672.

Dividends of £471,000 have been paid during the period.

Principal risks and uncertainties

The group makes little use of financial instruments other than an operational bank account and the use of finance leases; its exposure to price risk, credit risk and liquidity risk is not material for the assessment of the financial position and profit of the group. Performance in the sector is affected by general economic conditions and activity in the alcoholic drinks wholesale market. The board carries out regular reviews including assessments of competitor activity and behaviour.

The group is in a robust financial position with substantial cash reserves. This strong liquidity enables the group to capitalise on potential future acquisitions and investment opportunities, positioning Bartons for continued growth and expansion in the market

Key performance indicators

The directors have chose to analyse the turnover, gross profit and EBITDA both expressed as a percentage of turnover for the understanding of the performance of the group.

| 2025 |
Turnover |  | £63,410,802 |
Gross Profit |  | 10.49% |
EBITDA |  | £2,029,870 |
EBITDA % |  | 3.2% |

On behalf of the board

Mr C T Barton
Director
7 January 2026
C&G BARTON HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 31 MAY 2025
- 2 -

The directors present their annual report and financial statements for the period ended 31 May 2025.

Principal activities

The principal activity of the group is that of the wholesale and retail of beer, wines and spirits.

Results and dividends

The results for the period are set out on page 8.

Ordinary dividends were paid amounting to £471,000. The directors do not recommend payment of a further dividend.

No preference dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

Mr C T Barton
(Appointed 9 January 2024)
Mr G J Barton
(Appointed 9 January 2024)
Mrs K L Lally
(Appointed 12 February 2025)
Auditor

PM+M Solutions for Business LLP were appointed as auditor to the group and in accordance with section 485 of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

United Kingdom company law requires the directors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the group and parent company financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and parent company, and of the profit or loss of the group for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable U nited K ingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and parent company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and parent company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and parent company, and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and parent company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

C&G BARTON HOLDINGS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
- 3 -
Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to groups and companies entitled to the exemptions of the small companies regime.

On behalf of the board
Mr C T Barton
Director
7 January 2026
C&G BARTON HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF C&G BARTON HOLDINGS LIMITED
- 4 -
Opinion

We have audited the financial statements of C&G Barton Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the period ended 31 May 2025 which comprise the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 31 May 2025 and of the group's profit for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- T he information given in the strategic report and the directors' r eport for the financial period for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

C&G BARTON HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF C&G BARTON HOLDINGS LIMITED
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the group's and parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

C&G BARTON HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF C&G BARTON HOLDINGS LIMITED
- 6 -

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we have considered the following:

- the nature of the industry and sector, control environment and business performance including the design of the Group's remuneration policies, key drivers for directors’ remuneration, bonus levels and performance targets;

- results of our enquiries of management about their own identification and assessment of the risks of irregularities;

- the matters discussed among the audit engagement team including significant component audit teams and involving relevant specialists regarding how and where fraud might occur in the financial statements and any potential indicators of fraud;

- a ny matters we identified having obtained and reviewed the Group's documentation of their policies and procedures relating to:

  - identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

  - detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

  - the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: timing of recognition of commercial income, posting of unusual journals and complex transactions; and manipulating the Group's performance profit measures and other key performance indicators to meet remuneration targets and externally communicated targets. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the Group operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included UK Companies Act, employment law, health and safety regulations, pensions legislation and tax legislation.

C&G BARTON HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF C&G BARTON HOLDINGS LIMITED
- 7 -

Audit response to risks identified

Our procedures to respond to risks identified included the following:

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

- enquiring of management concerning actual and potential litigation and claims;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- reading minutes of meetings of those charged with governance and reviewing correspondence with HMRC; and

- in addressing the identified risks of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the parent company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the parent company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Christopher Johnson FCA (Senior Statutory Auditor)
For and on behalf of PM+M Solutions for Business LLP, Statutory Auditor
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
7 January 2026
C&G BARTON HOLDINGS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 31 MAY 2025
- 8 -
period
ended
31 May
2025
Notes
£
Turnover
3
63,410,802
Cost of sales
(56,755,847)
Gross profit
6,654,955
Administrative expenses
(4,793,292)
Other operating income
92,268
Operating profit
4
1,953,931
Interest receivable and similar income
8
4,449
Interest payable and similar expenses
9
(1,692)
Profit before taxation
1,956,688
Tax on profit
10
(478,165)
Profit for the financial period
1,478,523
Profit for the financial period is attributable to:
- Owners of the parent company
1,480,154
- Non-controlling interests
(1,631)
1,478,523
Profit for the financial period is all attributable to the owners of the parent company.
Total comprehensive income for the period is attributable to:
- Owners of the parent company
1,480,154
- Non-controlling interests
(1,631)
1,478,523
C&G BARTON HOLDINGS LIMITED
GROUP BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 9 -
2025
Notes
£
£
Fixed assets
Tangible assets
13
1,353,994
Investment property
14
785,371
Investments
15
29,560
2,168,925
Current assets
Stocks
17
3,128,633
Debtors
18
6,688,760
Cash at bank and in hand
2,060,855
11,878,248
Creditors: amounts falling due within one year
19
(6,526,576)
Net current assets
5,351,672
Total assets less current liabilities
7,520,597
Creditors: amounts falling due after more than one year
20
(5,378)
Provisions for liabilities
Deferred tax liability
22
129,287
(129,287)
Net assets
7,385,932
Capital and reserves
Called up share capital
24
6,450,159
Profit and loss reserves
937,404
Equity attributable to owners of the parent company
7,387,563
Non-controlling interests
(1,631)
Total equity
7,385,932

These financial statements have been prepared in accordance with the provisions relating to medium-sized groups.

The financial statements were approved by the board of directors and authorised for issue on 7 January 2026 and are signed on its behalf by:
07 January 2026
Mr C T Barton
Director
Company registration number 15398949 (England and Wales)
C&G BARTON HOLDINGS LIMITED
COMPANY BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 10 -
2025
Notes
£
£
Fixed assets
Investments
15
6,450,159
6,450,159
Current assets
Debtors
18
1,809,208
Creditors: amounts falling due within one year
19
(1,809,208)
Net current assets
-
0
Net assets
6,450,159
Capital and reserves
Called up share capital
24
6,450,159

As permitted by section 408 of the Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £471,000.

The financial statements were approved by the board of directors and authorised for issue on 7 January 2026 and are signed on its behalf by:
07 January 2026
Mr C T Barton
Director
Company registration number 15398949 (England and Wales)
C&G BARTON HOLDINGS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MAY 2025
- 11 -
Share capital
Profit and loss reserves
Total controlling interest
Non-controlling interest
Total
Notes
£
£
£
£
£
Balance at 9 January 2024
-
-
-
-
-
Period ended 31 May 2025:
Profit and total comprehensive income
-
1,480,154
1,480,154
(1,631)
1,478,523
Issue of share capital
24
6,450,159
-
6,450,159
-
6,450,159
Dividends
11
-
(542,750)
(542,750)
-
(542,750)
Balance at 31 May 2025
6,450,159
937,404
7,387,563
(1,631)
7,385,932
C&G BARTON HOLDINGS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MAY 2025
- 12 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 9 January 2024
-
-
-
Period ended 31 May 2025:
Profit and total comprehensive income
-
471,000
471,000
Issue of share capital
24
6,450,159
-
6,450,159
Dividends
11
-
(471,000)
(471,000)
Balance at 31 May 2025
6,450,159
-
0
6,450,159
C&G BARTON HOLDINGS LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 31 MAY 2025
- 13 -
2025
Notes
£
£
Cash flows from operating activities
Cash generated from operations
30
1,962,552
Interest paid
(1,692)
Income taxes paid
(590,318)
Net cash inflow from operating activities
1,370,542
Investing activities
Cash acquired through business combination
2,196,851
Purchase of tangible fixed assets
(290,915)
Proceeds from disposal of tangible fixed assets
89,449
Purchase of investments
(21,600)
Repayment of loans
(806,804)
Interest received
4,309
Dividends received
140
Net cash generated from investing activities
1,171,430
Financing activities
Repayment of bank loans
(10,117)
Dividends paid to equity shareholders
(542,750)
Net cash used in financing activities
(552,867)
Net increase in cash and cash equivalents
1,989,105
Cash and cash equivalents at beginning of period
-
Cash and cash equivalents at end of period
2,060,855
CASH FLOW OUT OF BALANCE BY:
(71,750)
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2025
- 14 -
1
Accounting policies
Company information

C&G Barton Holdings Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Potters Farm, Bryn Road, Ashton-In-Makerfield, Wigan, England, WN4 8AH.

The group consists of C&G Barton Holdings Limited and all of its subsidiaries.

1.1
Reporting period

The current period covers 17 months from 9 January 2024 to 31 May 2025 as this is the company’s first accounting period.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

1.3
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

1.4
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company C&G Barton Holdings Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

All financial statements are made up to 31 May 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 15 -
1.5
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the group and parent company ha ve adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.6
Revenue

Turnover from the sale of beers, spirits, etc represents amounts receivable for goods and services net of VAT and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rental and other income is included in the period to which it relates.

1.7
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.8
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Fixtures and fittings
10% - 33% on reducing balance
Motor vehicles
20% - 25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.9
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 16 -
1.10
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.11
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.12
Stocks

Stocks are stated at the lower of cost and estimated selling price.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.13
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 17 -
1.14
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price.

1.15
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.16
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 18 -

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.17
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.18
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.19
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The main areas of judgement that have a risk of causing material adjustment to the carrying amounts of assets and liabilities within the financial year are in relation to stock provisions, debtor provisions, and the valuation of investment property.

Stock provisions are assessed based on several factors, including the write-off of stock post year-end that was held during the year, the ageing profile of stock, and adjustments for rebates that impact net realisable value.

Debtor provisions are evaluated on a customer-by-customer basis, taking into account the age of outstanding balances, historical payment patterns, and any specific indicators of credit risk.

The valuation of investment property is determined by reference to market data, including comparisons to similar properties in the local area, recent transaction prices, and prevailing market conditions.

C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
- 19 -
3
Turnover and other revenue
2025
£
Turnover analysed by class of business
Wholesale of beers, wines, spirits and other beverages
63,410,802
2025
£
Other revenue
Interest income
4,309
Dividends received
140

All turnover arose from the principal activity of the group within the UK.

4
Operating profit
2025
£
Operating profit for the period is stated after charging/(crediting):
Depreciation of tangible fixed assets
134,047
Loss on disposal of tangible fixed assets
37,931
Release of negative goodwill
(58,108)
5
Auditor's remuneration
2025
Fees payable to the company's auditor and associates:
£
For audit services
Audit of the financial statements of the group and company
6,200
Audit of the financial statements of the company's subsidiaries
23,000
29,200
For other services
Taxation compliance services
8,120
All other non-audit services
5,000
13,120
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
- 20 -
6
Employees

The average monthly number of persons (including directors) employed by the group and company during the period was:

Group
Company
2025
2025
Number
Number
Directors
2
2
Staff
77
-
Total
79
2

Their aggregate remuneration comprised:

Group
Company
2025
2025
£
£
Wages and salaries
2,915,350
-
0
Social security costs
348,515
-
0
Pension costs
52,897
-
0
3,316,762
-
0
7
Directors' remuneration
2025
£
Remuneration for qualifying services
68,860
Company pension contributions to defined contribution schemes
1,170
70,030

Contributions totalling £163 were payable to the fund at the balance sheet date.

C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
- 21 -
8
Interest receivable and similar income
2025
£
Interest income
Interest on bank deposits
4,190
Other interest income
119
Total interest revenue
4,309
Other income from investments
Dividends received
140
Total income
4,449
9
Interest payable and similar expenses
2025
£
Interest on bank overdrafts and loans
1,158
Other interest
534
Total finance costs
1,692
10
Taxation
2025
£
Current tax
UK corporation tax on profits for the current period
466,864
Adjustments in respect of prior periods
(1,365)
Total current tax
465,499
Deferred tax
Origination and reversal of timing differences
19,733
Adjustment in respect of prior periods
(7,067)
Total deferred tax
12,666
Total tax charge
478,165
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
10
Taxation
(Continued)
- 22 -

The actual charge for the period can be reconciled to the expected charge/(credit) for the period based on the profit or loss and the standard rate of tax as follows:

2025
£
Profit before taxation
1,956,688
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00%
489,172
Tax effect of expenses that are not deductible in determining taxable profit
4,052
Tax effect of income not taxable in determining taxable profit
(14,527)
Adjustments in respect of prior years
(514)
Depreciation on assets not qualifying for tax allowances
8,898
Deferred tax adjustments in respect of prior years
(7,067)
Tax at marginal rate
(174)
Movement in deferred tax not recognised
(1,675)
Taxation charge
478,165
11
Dividends
2025
Recognised as distributions to equity holders:
£
Final paid
471,000
12
Intangible fixed assets
Group
Negative goodwill
£
Cost
At 9 January 2024
-
0
Additions - business combinations
(58,108)
At 31 May 2025
(58,108)
Amortisation and impairment
At 9 January 2024
-
0
Amortisation charged for the period
(58,108)
At 31 May 2025
(58,108)
Carrying amount
At 31 May 2025
-
0
The company had no intangible fixed assets at 31 May 2025.
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
- 23 -
13
Tangible fixed assets
Group
Freehold land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 9 January 2024
-
0
-
0
-
0
-
0
Additions
48,750
23,764
218,401
290,915
Business combinations
753,354
131,672
439,480
1,324,506
Disposals
-
0
-
0
(127,380)
(127,380)
At 31 May 2025
802,104
155,436
530,501
1,488,041
Depreciation and impairment
At 9 January 2024
-
0
-
0
-
0
-
0
Depreciation charged in the period
17,084
24,304
92,659
134,047
At 31 May 2025
17,084
24,304
92,659
134,047
Carrying amount
At 31 May 2025
785,020
131,132
437,842
1,353,994
The company had no tangible fixed assets at 31 May 2025.
14
Investment property
Group
Company
2025
2025
£
£
Fair value
At 9 January 2024 and 31 May 2025
-
-
Additions through business combinations
785,371
-
At 31 May 2025
785,371
-

Investment property comprises properties held by the company for rental income purposes. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors on 31 May 2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

15
Fixed asset investments
Group
Company
2025
2025
Notes
£
£
Investments in subsidiaries
16
-
0
6,450,159
Unlisted investments
29,560
-
0
29,560
6,450,159
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
15
Fixed asset investments
(Continued)
- 24 -
Movements in fixed asset investments
Group
Investments
£
Cost or valuation
At 9 January 2024
-
Additions
29,560
At 31 May 2025
29,560
Carrying amount
At 31 May 2025
29,560
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 9 January 2024
-
Business combinations
6,450,159
At 31 May 2025
6,450,159
Carrying amount
At 31 May 2025
6,450,159
16
Subsidiaries

Details of the company's subsidiaries at 31 May 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Indirect
T. & J.T. Barton (Bottlers) Limited
England & Wales
Sale of beer, wine and spirits
Ordinary
0
100.00
Barton's NW Limited
England & Wales
Sale of beer, wine and spirits
Ordinary
0
82.00
Bartons Yorkshire Limited
England & Wales
Sale of beer, wine and spirits
Ordinary
0
95.00
Barton Estates Limited
England & Wales
Dormant
Ordinary
0
100.00
Thomas Barton Wines Limited
England & Wales
Dormant
Ordinary
0
100.00
JT Barton Group
England & Wales
Intermediate holding company, non trading
Ordinary
100.00
-

All of the subsidiaries listed above have the same registered office as the parent company, C&G Barton Holdings Limited: Potters Farm, Bryn Road, Ashton-In-Makerfield, Wigan, Greater Manchester, United Kingdom, WN4 8AH.

C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
16
Subsidiaries
(Continued)
- 25 -

The following subsidiar ies included in the consolidated financial statements ha ve taken advantage of the exemption from the requirements of the Companies Act 2006 relating to the audit of accounts under section 479A of the Companies Act 2006:

Barton's NW Limited - 05849524 - registered in England & Wales

Bartons Yorkshire Limited - 14614402 - registered in England & Wales

17
Stocks
Group
Company
2025
2025
£
£
Finished goods and goods for resale
3,128,633
-
0
18
Debtors
Group
Company
2025
2025
Amounts falling due within one year:
£
£
Trade debtors
4,340,960
-
0
Amounts owed by group undertakings
-
400,000
Other debtors
2,287,482
1,409,208
Prepayments and accrued income
60,318
-
0
6,688,760
1,809,208

Included within other debtors is an amount of £1,522,894 receivable from related parties. These balances are interest-free and repayable on demand.

Amounts owed by group companies are interest free and repayable on demand.

19
Creditors: amounts falling due within one year
Group
Company
2025
2025
Notes
£
£
Bank loans
21
10,288
-
0
Trade creditors
5,096,821
-
0
Amounts owed to group undertakings
-
0
1,809,208
Corporation tax payable
189,376
-
0
Other taxation and social security
338,723
-
Other creditors
726,559
-
0
Accruals and deferred income
164,809
-
0
6,526,576
1,809,208
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
19
Creditors: amounts falling due within one year
(Continued)
- 26 -

Included in other creditors is a balance of £620,524 due for credit cards. These borrowings are secured by fixed and floating charges over the property or undertaking of the company.

The group has a bank loan under the Coronavirus Business Interruption Loan Scheme (CBILS). The loan is unsecured and carries an interest rate of 2.5% per annum. It is scheduled to be fully repaid in accordance with the agreed terms, with the final repayment due in September 2026.

Amounts owed to group companies are interest free and repayable on demand.

20
Creditors: amounts falling due after more than one year
Group
Company
2025
2025
Notes
£
£
Bank loans and overdrafts
21
5,378
-
0

The group has a bank loan under the Coronavirus Business Interruption Loan Scheme (CBILS). The loan is unsecured and carries an interest rate of 2.5% per annum. It is scheduled to be fully repaid in accordance with the agreed terms, with the final repayment due in September 2026.

21
Loans and overdrafts
Group
Company
2025
2025
£
£
Bank loans
15,666
-
0
Payable within one year
10,288
-
0
Payable after one year
5,378
-
0

The group has a bank loan under the Coronavirus Business Interruption Loan Scheme (CBILS). The loan is unsecured and carries an interest rate of 2.5% per annum. It is scheduled to be fully repaid in accordance with the agreed terms, with the final repayment due in September 2026.

22
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Assets
2025
2025
Group
£
£
Accelerated capital allowances
130,158
(3,843)
Tax losses
(871)
3,843
129,287
-
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
22
Deferred taxation
(Continued)
- 27 -
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the period:
£
£
Asset at 9 January 2024
-
-
Charge to profit or loss
129,287
-
Liability at 31 May 2025
129,287
-

The deferred tax liability set out above is expected to reverse over several years and relates largely to accelerated capital allowances that are expected to mature within the same period, offset by a small amount of short term timing differences.

23
Retirement benefit schemes
2025
Defined contribution schemes
£
Charge to profit or loss in respect of defined contribution schemes
52,897

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

Contributions totalling £9,445 were payable to the fund at the balance sheet date.

24
Share capital
Group and company
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary A shares of £1 each
50
50
Ordinary B shares of £1 each
350
350
Ordinary C shares of £1 each
450
450
Ordinary D shares of £1 each
25
25
Ordinary E shares of £1 each
25
25
Ordinary F shares of £1 each
100
100
1,000
1,000
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
24
Share capital
(Continued)
- 28 -
2025
2025
Preference share capital
Number
£
Issued and fully paid
Irredeemable Preference of £1 each
779,159
779,159
Redeemable Preference of £1 each
5,670,000
5,670,000
6,449,159
6,449,159
Preference shares classified as equity
6,449,159
Total equity share capital
6,450,159

Ordinary Shares (Classes A to F)

Ordinary A, B, C, D, E and F shares each carry full voting rights, with one vote per share. They are entitled to capital distributions on liquidation or otherwise, pro rata to the number of shares held, but rank behind the preference shares. Dividends may be declared on one or more classes at the discretion of the directors, once preferential dividends have been paid to preference shareholders.

Irredeemable Preference Shares

These shares do not carry voting rights. They rank ahead of all other share classes for capital repayment and are entitled to a fixed cumulative preferential dividend at an annual rate of 1% of the nominal value. In the event of insufficient capital on return, holders share rateably in the available amount. They are not redeemable.

Redeemable Preference Shares

These shares do not carry voting rights and rank ahead of other classes for capital repayment and dividends. They carry a fixed cumulative preferential dividend of 1% per annum on nominal value. They may be redeemed at the discretion of the directors (acting by majority), but not before the six-month anniversary of the adoption date, and only out of distributable profits or other lawful funds.

25
Reserves

On 9 January 2024, C&G Barton Holdings Limited was incorporated and became the new holding company of JT Barton Group through a share-for-share exchange. This transaction constituted a group reconstruction under common control. Acquisition accounting has been applied in accordance with FRS 102 Section 19.

C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
- 29 -
26
Acquisition of a business

On 22 March 2024 the group acquired 100 percent of the issued capital of JT Barton Group Limited.

Book Value
Adjustments
Fair Value
Net assets acquired
£
£
£
Property, plant and equipment
1,324,506
-
1,324,506
Investment property
785,371
-
785,371
Investments
7,960
-
7,960
Inventories
2,735,574
-
2,735,574
Trade and other receivables
5,939,373
-
5,939,373
Cash and cash equivalents
2,196,851
-
2,196,851
Borrowings
(25,783)
-
(25,783)
Trade and other payables
(6,140,985)
-
(6,140,985)
Tax liabilities
(322,606)
-
(322,606)
Deferred tax
(108,210)
-
(108,210)
Total identifiable net assets
6,392,051
-
6,392,051
Goodwill
58,108
Total consideration
6,450,159
The consideration was satisfied by:
£
Issue of shares
6,450,159
Contribution by the acquired business for the reporting period included in the group statement of comprehensive income since acquisition:
£
Turnover
53,570,637
Profit after tax
1,678,819
27
Operating lease commitments
As lessee
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
27
Operating lease commitments
(Continued)
- 30 -

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2025
£
£
Within 1 year
21,000
-
Years 2-5
63,000
-
84,000
-
28
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
£
Aggregate compensation
327,940
29
Controlling party

The ultimate controlling parties of the group are Mr C Barton and Mr G Barton.

30
Cash generated from group operations
2025
£
Profit after taxation
1,478,523
Adjustments for:
Taxation charged
478,165
Finance costs
1,692
Investment income
(4,449)
Loss on disposal of tangible fixed assets
37,931
Amortisation and impairment of intangible assets
(58,108)
Depreciation and impairment of tangible fixed assets
134,047
Movements in working capital:
Increase in stocks
(393,059)
Decrease in debtors
158,634
Increase in creditors
129,176
Cash generated from operations
1,962,552
C&G BARTON HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2025
- 31 -
31
Analysis of changes in net funds - group
9 January 2024
Cash flows
Acquisitions and disposals
31 May 2025
£
£
£
£
Cash at bank and in hand
-
(135,996)
2,196,851
2,060,855
Borrowings excluding overdrafts
-
10,117
(25,783)
(15,666)
-
(125,879)
2,171,068
2,045,189
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