Company Registration No. 01348890 (England and Wales)
T. & J.T. BARTON (BOTTLERS) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR 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
T. & J.T. BARTON (BOTTLERS) LIMITED
COMPANY INFORMATION
Directors
Mr J T Barton
Mr C T Barton
Mr G J Barton
Mr A N Cook
Mr A D Edwards
Mr M S Murphy
Mr G H Nicholson
Company number
01348890
Registered office
Potters Farm
Bryn Road
Ashton-In-Makerfield
Wigan
England
WN4 8AH
Auditor
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
T. & J.T. BARTON (BOTTLERS) LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 7
Statement of comprehensive income
8
Balance sheet
9
Statement of changes in equity
10
Notes to the financial statements
11 - 21
T. & J.T. BARTON (BOTTLERS) LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MAY 2025
- 1 -

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

Results, dividends and future developments

At the year end, shareholders' funds amounted to £7,398,323 (2024: £6,216,178). The directors believe the company's position to be financially robust particularly given that current assets exceed current liabilities to the extent of £5,468,504 (2024: £4,319,610).

Dividends of £142,750 have been paid during the period (2024: £359,581).

Financial risk management objectives and policies

The company 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 company. 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.

Bartons is in a robust financial position with substantial cash reserves. This strong liquidity enables the company 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 business.

| 2025 | 2024
Turnover |  | £52,985,568 | £48,245,460
Gross Profit |  | 9.94% | 8.36%
EBITDA |  | £1,859,459 | £1,019,025
EBITDA % |  | 3.51% | 2.11%

On behalf of the board

Mr C T Barton
Director
5 February 2026
T. & J.T. BARTON (BOTTLERS) LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MAY 2025
- 2 -

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

Principal activities

The principal activity of the company continued to be that of the wholesale and retail of beer, wines and spirits.

Results and dividends

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

Ordinary dividends were paid amounting to £142,750. The directors do not recommend payment of a further dividend.

Directors

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

Mr J T Barton
Mr C T Barton
Mr G J Barton
Mr A N Cook
Mr A D Edwards
Mr M S Murphy
Mr G H Nicholson
Auditor

The auditor, PM+M Solutions for Business LLP, is deemed to be reappointed under section 487(2) 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.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the 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 company and of the profit or loss of the company 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; and

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

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the 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 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 company’s auditor 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 company’s auditor is aware of that information.

T. & J.T. BARTON (BOTTLERS) LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
Mr C T Barton
Director
5 February 2026
T. & J.T. BARTON (BOTTLERS) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF T. & J.T. BARTON (BOTTLERS) LIMITED
- 4 -
Opinion

We have audited the financial statements of T. & J.T. Barton (Bottlers) Limited (the 'company') for the year ended 31 May 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity 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 company's affairs as at 31 May 2025 and of its profit for the year 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 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 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:

- the information given in the strategic report and the directors' r eport for the financial year 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.

T. & J.T. BARTON (BOTTLERS) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF T. & J.T. BARTON (BOTTLERS) LIMITED (CONTINUED)
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its 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, or returns adequate for our audit have not been received from branches not visited by us; or

- the 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 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 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.

T. & J.T. BARTON (BOTTLERS) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF T. & J.T. BARTON (BOTTLERS) LIMITED (CONTINUED)
- 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 Company'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 and 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 Company'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 Company'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 Company 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.

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.

T. & J.T. BARTON (BOTTLERS) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF T. & J.T. BARTON (BOTTLERS) LIMITED (CONTINUED)
- 7 -

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 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 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 company and the 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
5 February 2026
T. & J.T. BARTON (BOTTLERS) LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
52,985,568
48,245,460
Cost of sales
(47,718,058)
(44,212,751)
Gross profit
5,267,510
4,032,709
Administrative expenses
(3,642,127)
(3,247,362)
Other operating income
118,230
88,343
Operating profit
6
1,743,613
873,690
Interest receivable and similar income
3,823
2,642
Interest payable and similar expenses
8
-
0
(2,782)
Profit before taxation
1,747,436
873,550
Tax on profit
9
(422,541)
(226,882)
Profit for the financial year
1,324,895
646,668
T. & J.T. BARTON (BOTTLERS) LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
1,235,632
1,207,793
Investment property
12
785,371
785,371
Investments
13
29,560
7,960
2,050,563
2,001,124
Current assets
Stocks
14
2,730,137
2,453,739
Debtors
15
7,206,614
6,170,544
Cash at bank and in hand
1,881,349
2,026,874
11,818,100
10,651,157
Creditors: amounts falling due within one year
16
(6,349,596)
(6,331,547)
Net current assets
5,468,504
4,319,610
Total assets less current liabilities
7,519,067
6,320,734
Provisions for liabilities
Deferred tax liability
17
120,744
104,556
(120,744)
(104,556)
Net assets
7,398,323
6,216,178
Capital and reserves
Called up share capital
19
98
98
Share premium account
108,180
108,180
Profit and loss reserves
7,290,045
6,107,900
Total equity
7,398,323
6,216,178

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

The financial statements were approved by the board of directors and authorised for issue on 5 February 2026 and are signed on its behalf by:
Mr C T Barton
Director
Company registration number 01348890 (England and Wales)
T. & J.T. BARTON (BOTTLERS) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2025
- 10 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 June 2023
98
108,180
5,820,813
5,929,091
Year ended 31 May 2024:
Profit and total comprehensive income for the year
-
-
646,668
646,668
Dividends
10
-
-
(359,581)
(359,581)
Balance at 31 May 2024
98
108,180
6,107,900
6,216,178
Year ended 31 May 2025:
Profit and total comprehensive income for the year
-
-
1,324,895
1,324,895
Dividends
10
-
-
(142,750)
(142,750)
Balance at 31 May 2025
98
108,180
7,290,045
7,398,323
T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 11 -
1
Accounting policies
Company information

T. & J.T. Barton (Bottlers) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Potters Farm, Bryn Road, Ashton-In-Makerfield, Wigan, England, WN4 8AH.

1.1
Accounting convention

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 investment properties at fair value. The principal accounting policies adopted are set out below.

This 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. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

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

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of C&G Barton Holdings Limited. These consolidated financial statements are available from its registered office, Potters Farm, Bryn Road, Ashton-in-Makerfield, Wigan, WN4 8AH.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has 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.

1.3
Turnover

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.

1.4
Tangible fixed assets

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

T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 12 -

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% reducing balance
Motor vehicles
25% 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 credited or charged to profit or loss.

1.5
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.

1.6
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.

1.7
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.

1.8
Financial instruments

The company 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 company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with 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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 13 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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. A m ounts 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.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.9
Equity instruments

Equity instruments issued by the company 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 company.

1.10
Taxation

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

T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 14 -
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 company’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.

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 when the company has 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.

1.11
Retirement benefits

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

1.12

Supplier Income

The company receives rebates from its suppliers based upon volume-related sales. The rebates are recorded as to the accounting period when the original purchases occurred. These rebates are recorded against the cost of sales for which they arose.

2
Judgements and key sources of estimation uncertainty

In the application of the company’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 next financial year, are in relation to stock and debtor provisions and the valuation of investment property.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Wholesale of beers, wines, spirits and other beverages
52,985,568
48,245,460
T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
3
Turnover and other revenue
(Continued)
- 15 -
2025
2024
£
£
Other revenue
Interest income
3,683
2,642
Dividends received
140
-

All turnover arose within the United Kingdom.

4
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
19,000
18,200
5
Employees

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

2025
2024
Number
Number
Directors
7
7
Staff
71
48
Total
78
55

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
1,957,639
1,824,997
Social security costs
214,595
188,194
Pension costs
44,168
313,062
2,216,402
2,326,253

Wage costs relating to employees working for Barton's NW Limited and Bartons Yorkshire Limited are recharged to those companies via a management charge. All employees are contracted to T. & J.T. Barton (Bottlers) Limited.

T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 16 -
6
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Depreciation of owned tangible fixed assets
108,200
142,833
Loss on disposal of tangible fixed assets
34,994
-
0
7
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
403,678
483,893
Company pension contributions to defined contribution schemes
-
0
288,215
403,678
772,108

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 5 (2024 - 5).

Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
80,000
81,590
Company pension contributions to defined contribution schemes
1,321
2,901
8
Interest payable and similar expenses
2025
2024
£
£
Other interest
-
0
2,782
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
406,353
226,058
Adjustments in respect of prior periods
-
0
117
Total current tax
406,353
226,175
Deferred tax
Origination and reversal of timing differences
16,188
707
Total tax charge
422,541
226,882
T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
9
Taxation
(Continued)
- 17 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,747,436
873,550
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
436,859
218,388
Tax effect of expenses that are not deductible in determining taxable profit
2,473
2,717
Adjustments in respect of prior years
-
0
117
Group relief
(21,724)
(714)
Depreciation on assets not qualifying for tax allowances
4,933
6,374
Taxation charge for the year
422,541
226,882
10
Dividends
2025
2024
£
£
Final paid
142,750
359,581
11
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2024
766,990
378,156
1,171,293
2,316,439
Additions
48,750
13,831
197,901
260,482
Disposals
-
0
-
0
(218,739)
(218,739)
At 31 May 2025
815,740
391,987
1,150,455
2,358,182
Depreciation and impairment
At 1 June 2024
70,050
272,621
765,975
1,108,646
Depreciation charged in the year
15,909
11,937
80,354
108,200
Eliminated in respect of disposals
-
0
-
0
(94,296)
(94,296)
At 31 May 2025
85,959
284,558
752,033
1,122,550
Carrying amount
At 31 May 2025
729,781
107,429
398,422
1,235,632
At 31 May 2024
696,940
105,535
405,318
1,207,793
T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 18 -
12
Investment property
2025
£
Fair value
At 1 June 2024 and 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 202 5. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

13
Fixed asset investments
2025
2024
£
£
Unlisted investments
29,560
7,960
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 June 2024
7,960
Additions
21,600
At 31 May 2025
29,560
Carrying amount
At 31 May 2025
29,560
At 31 May 2024
7,960
14
Stocks
2025
2024
£
£
Finished goods and goods for resale
2,730,137
2,453,739
T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 19 -
15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,756,757
3,793,498
Corporation tax recoverable
13,705
13,705
Amounts owed by group undertakings
2,751,082
1,458,486
Other debtors
665,003
632,088
Prepayments and accrued income
20,067
272,767
7,206,614
6,170,544

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

Included within other debtors is an amount of £113,686 (2024 - £nil) receivable from related parties. These balances are interest-free and repayable on demand.

16
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
4,920,466
5,045,288
Amounts owed to group undertakings
111,236
39,486
Corporation tax
190,536
107,176
Other taxation and social security
315,371
157,968
Other creditors
723,508
919,080
Accruals and deferred income
88,479
62,549
6,349,596
6,331,547

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

Included in other creditors is a balance of £620,524 (2024 - £904,660) due for credit cards. These borrowings are secured by fixed and floating charges over the property or undertaking of the company.

17
Deferred taxation

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

Liabilities
Liabilities
2025
2024
Balances:
£
£
Fixed asset timing differences
121,615
117,956
Short term timing differences
(871)
(13,400)
120,744
104,556
T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
17
Deferred taxation
(Continued)
- 20 -
2025
Movements in the year:
£
Liability at 1 June 2024
104,556
Charge to profit or loss
16,188
Liability at 31 May 2025
120,744

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.

18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
44,168
313,062

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Contributions totalling £9,445 (2024: £nil) were payable to the fund at the balance sheet date.

19
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
98
98
98
98

Ordinary shares rank equally for voting purposes and in receiving any dividend declared. Each share ranks equally for any distribution made on winding up of the company.

20
Related party transactions

During the year, the company use d assets which are owned by the directors. The charges for usage were not under normal market conditions.

T. & J.T. BARTON (BOTTLERS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 21 -
21
Ultimate controlling party

The Company is ultimately controlled by C&G Barton Holdings Limited, whose financial statements are available from Companies House. This is the first year of filing for the ultimate parent company.

The Company’s immediate parent undertaking is JT Barton Group Limited, which holds 100% of the issued share capital. C&G Barton Holdings Limited owns 100% of JT Barton Group Limited.

C&G Barton Holdings Limited is both the largest and the smallest group for which group accounts are drawn up and of which the company is a member. Consolidated accounts for C&G Barton Holdings Limited are available at Companies House.

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

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