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Registered number: SC223217 BARTON SCOTLAND LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
BARTON SCOTLAND LIMITED REGISTERED NUMBER: SC223217 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 30,885 |  | 35,145
Current assets |  |  |  |  |
Stocks |  | 9,976 |  | - |
Debtors: amounts falling due within one year | 5 | 65,360 |  | 7,587 |
Cash at bank and in hand |  | 237 |  | 3,374 |
Current liabilities |  | 75,573 |  | 10,961 |
Creditors: amounts falling due within one year | 6 | (117,504) |  | (98,192) |
Net current liabilities |  |  | (41,931) |  | (87,231)
Total assets less current liabilities |  |  | (11,046) |  | (52,086)
Net liabilities |  |  | (11,046) |  | (52,086)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (11,146) |  | (52,186)
|  |  | (11,046) |  | (52,086)
Page 1
BARTON SCOTLAND LIMITED REGISTERED NUMBER: SC223217 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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:
................................................ Mr C H Barton
Director
Date: 12 May 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
BARTON SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Barton Scotland Limited is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is Caledonian Exchange,19a Canning Street, Edinburgh, Scotland, EH3 8HE. The principal activity of the Company continued to be that of a scrap metal company. 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 Company's functional and presentational currency is Pounds Sterling. The level of rounding is to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors have considered the going concern basis in preparing these financial statements. They have concluded that the going concern basis is appropriate because sufficient funds will be generated from future trading and continued support from connected companies for a period of at least twelve months from the date of the approval of these financial statements to enable the company to meet its liabilities as they arise. The financial statements do not include any adjustments that would result from the withdrawal of this support.
| 2.3 | 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. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
BARTON SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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 corporation 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | 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. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | 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. Page 4
BARTON SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | 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.
| 2.11 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objectives evidence of impairment is found an impairment loss is recognised in the Statement of Comprehensive Income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
BARTON SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost |
| At 1 April 2024 | 42,600
| At 31 March 2025 | 42,600
| Depreciation |
| At 1 April 2024 | 7,455
| Charge for the year on owned assets | 4,260
| At 31 March 2025 | 11,715
| Net book value |
| At 31 March 2025 | 30,885
| At 31 March 2024 | 35,145
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BARTON SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 200 | 2,694
| Other debtors | 52,712 | 3,333
| Prepayments and accrued income | 1,688 | 1,560
| Deferred taxation | 10,760 | -
|  | 65,360 | 7,587
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,493 | 6,359
| Corporation tax | 200 | 100
| Other creditors | 103,611 | 85,733
| Accruals and deferred income | 8,200 | 6,000
|  | 117,504 | 98,192
7. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | 10,760
| At end of year | 10,760
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Accelerated capital allowances | (7,721)
| Tax losses carried forward | 18,481
|  | 10,760
| The Company has made sufficient taxable profits since the year end and as such a deferred tax asset in relation to the taxable losses carried forward has been recognised.
Page 7
BARTON SCOTLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Related party transactions
| During the year the Company continued its loans with connected companies. The net amount due to the connected companies at the year end was £64,497 (2024 - £85,733). These loans are interest free and repayable on demand. During the year the Company operated loans with the Directors. The amount repayable to the Directors at the year end was £90,273 (2024 - £Nil). Interest of £230 (2024 - £Nil) has been charged on the balance. This balance is payable on demand.
10. | Controlling party
The ultimate controlling parties are Mr C Barton and Mrs A Barton by virtue of their joint 100% shareholding.
Page 8