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Registered number: 00788984 BARTON LAUNDROMAT LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
BARTON LAUNDROMAT LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
BARTON LAUNDROMAT LIMITED REGISTERED NUMBER: 00788984 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 15,893 |  | 21,769
Investment property | 5 |  | 800,000 |  | 800,000
|  |  | 815,893 |  | 821,769
Current assets |  |  |  |  |
Stocks |  | 50 |  | 50 |
Debtors: amounts falling due within one year | 6 | 19,663 |  | 20,690 |
Cash at bank and in hand |  | 21,461 |  | 14,309 |
|  | 41,174 |  | 35,049 |
Creditors: amounts falling due within one year | 7 | (17,073) |  | (19,400) |
Net current assets |  |  | 24,101 |  | 15,649
Total assets less current liabilities |  |  | 839,994 |  | 837,418
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (140,298) |  | (141,767)
Net assets |  |  | 699,696 |  | 695,651
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 6,000 |  | 6,000
Revaluation reserve |  |  | 441,975 |  | 441,975
Other reserves |  |  | 1,203 |  | 1,203
Profit and loss account |  |  | 250,518 |  | 246,473
|  |  | 699,696 |  | 695,651
Page 1
BARTON LAUNDROMAT LIMITED REGISTERED NUMBER: 00788984 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D.P. Wickens
Director
Date: 6 February 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
BARTON LAUNDROMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Barton Laundromat Limited (the company) is a private company, limited by shares, incorporated and domiciled in England. The address of its registered office is Earls Croome Court, Church Lane, Earls Croome, Worcestershire, WR8 9DE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is derived from takings from launderette machines. Rental income is recognised on a receivable basis net of relevant expenses.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 4%
|  |  |  | Plant and machinery etc. | - | 10-15%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income. Page 3
BARTON LAUNDROMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
BARTON LAUNDROMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery etc | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 August 2024 | 40,000 | 96,664 | 136,664
| At 31 July 2025 | 40,000 | 96,664 | 136,664
| Depreciation |  |  |
| At 1 August 2024 | 40,000 | 74,895 | 114,895
| Charge for the year on owned assets | - | 5,876 | 5,876
| At 31 July 2025 | 40,000 | 80,771 | 120,771
| Net book value |  |  |
| At 31 July 2025 | - | 15,893 | 15,893
| At 31 July 2024 | - | 21,769 | 21,769
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 800,000
| At 31 July 2025 | 800,000
The 2025 valuations were made by the directors, on an open market value basis.
| If the investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 221,700 | 221,700
Page 5
BARTON LAUNDROMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by related undertakings | 17,663 | -
| Other debtors | - | 18,950
| Prepayments and accrued income | 2,000 | 1,740
|  | 19,663 | 20,690
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to related undertakings | 4,798 | 6,467
| Corporation tax | 1,983 | 3,711
| Accruals and deferred income | 10,292 | 9,222
|  | 17,073 | 19,400
Page 6
BARTON LAUNDROMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (141,767) | (122,661)
| Charged to profit or loss | 1,469 | (19,106)
| At end of year | (140,298) | (141,767)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (3,973) | (5,442)
| Revaluation surplus | (136,325) | (136,325)
|  | (140,298) | (141,767)
9. | Transactions with directors
Included in other debtors is £Nil (2024: £18,950) owed by a director. The maximum amount outstanding during the year was £39,450. The loa nwas unsecured, interest free and repayable on demand.
Page 7