IRIS Accounts Production v26.1.0.640 04257894 Board of Directors Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false false true false Ordinary 1.00000 Ordinary A 1.00000 Ordinary C 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04257894 2024-09-30 04257894 2025-09-30 04257894 2024-10-01 2025-09-30 04257894 2023-09-30 04257894 2023-10-01 2024-09-30 04257894 2024-09-30 04257894 ns15:EnglandWales 2024-10-01 2025-09-30 04257894 ns14:PoundSterling 2024-10-01 2025-09-30 04257894 ns10:Director1 2024-10-01 2025-09-30 04257894 ns10:Director2 2024-10-01 2025-09-30 04257894 ns10:Director3 2024-10-01 2025-09-30 04257894 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04257894 ns10:SmallEntities 2024-10-01 2025-09-30 04257894 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04257894 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 04257894 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04257894 ns10:FullAccounts 2024-10-01 2025-09-30 04257894 1 2024-10-01 2025-09-30 04257894 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 04257894 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 04257894 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 04257894 ns10:CompanySecretary1 2024-10-01 2025-09-30 04257894 ns10:RegisteredOffice 2024-10-01 2025-09-30 04257894 ns5:CurrentFinancialInstruments 2025-09-30 04257894 ns5:CurrentFinancialInstruments 2024-09-30 04257894 ns5:ShareCapital 2025-09-30 04257894 ns5:ShareCapital 2024-09-30 04257894 ns5:RevaluationReserve 2025-09-30 04257894 ns5:RevaluationReserve 2024-09-30 04257894 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 04257894 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 04257894 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 04257894 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-10-01 2025-09-30 04257894 ns5:PlantMachinery 2024-10-01 2025-09-30 04257894 ns5:FurnitureFittings 2024-10-01 2025-09-30 04257894 ns5:MotorVehicles 2024-10-01 2025-09-30 04257894 ns5:ComputerEquipment 2024-10-01 2025-09-30 04257894 ns5:NetGoodwill 2024-09-30 04257894 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-30 04257894 ns5:NetGoodwill 2025-09-30 04257894 ns5:IntangibleAssetsOtherThanGoodwill 2025-09-30 04257894 ns5:NetGoodwill 2024-09-30 04257894 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-30 04257894 ns5:LandBuildings 2024-09-30 04257894 ns5:PlantMachinery 2024-09-30 04257894 ns5:FurnitureFittings 2024-09-30 04257894 ns5:LandBuildings 2024-10-01 2025-09-30 04257894 ns5:LandBuildings 2025-09-30 04257894 ns5:PlantMachinery 2025-09-30 04257894 ns5:FurnitureFittings 2025-09-30 04257894 ns5:LandBuildings 2024-09-30 04257894 ns5:PlantMachinery 2024-09-30 04257894 ns5:FurnitureFittings 2024-09-30 04257894 ns5:MotorVehicles 2024-09-30 04257894 ns5:ComputerEquipment 2024-09-30 04257894 ns5:MotorVehicles 2025-09-30 04257894 ns5:ComputerEquipment 2025-09-30 04257894 ns5:MotorVehicles 2024-09-30 04257894 ns5:ComputerEquipment 2024-09-30 04257894 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 04257894 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 04257894 ns10:OrdinaryShareClass1 2025-09-30 04257894 ns10:OrdinaryShareClass2 2025-09-30 04257894 ns10:OrdinaryShareClass3 2025-09-30 04257894 ns5:RevaluationReserve 2024-09-30

REGISTERED NUMBER: 04257894 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Barton Telecom Services Limited

Barton Telecom Services Limited (Registered number: 04257894)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Barton Telecom Services Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | M A Zok

| S C Zok

| M T Zok

| SECRETARY: | S C Zok

| REGISTERED OFFICE: | Unit 3 Mallard Court

| Mallard Close

| Earls Barton

| Northampton

| Northamptonshire

| NN6 0GA

| REGISTERED NUMBER: | 04257894 (England and Wales)

| ACCOUNTANTS: | CDA Accountancy

| Unit 11/12 Hall Farm

| Sywell Aerodrome

| Sywell

| Northamptonshire

| NN6 0BN

Barton Telecom Services Limited (Registered number: 04257894)

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 92,500 |  | 92,500 |  |

Tangible assets | 5 | 372,938 |  | 354,588 |  |

465,438 |  | 447,088 |  |

CURRENT ASSETS

Stocks | 15,397 |  | 15,328 |  |

Debtors | 6 | 27,733 |  | 28,789 |  |

Cash at bank and in hand | 582,874 |  | 425,131 |  |

626,004 |  | 469,248 |  |

CREDITORS

Amounts falling due within one year | 7 | 322,329 |  | 307,649 |  |

NET CURRENT ASSETS | 303,675 |  | 161,599 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 769,113 |  | 608,687 |  |

PROVISIONS FOR LIABILITIES | 52,256 |  | 40,905 |  |

NET ASSETS | 716,857 |  | 567,782 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Revaluation reserve | 9 | 143,313 |  | 146,326 |  |

Retained earnings | 573,444 |  | 421,356 |  |

SHAREHOLDERS' FUNDS | 716,857 |  | 567,782 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Barton Telecom Services Limited (Registered number: 04257894)

Balance Sheet - continued

30 September 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 May 2026 and were signed on its behalf by:

M A Zok - Director | S C Zok - Director

M T Zok - Director

Barton Telecom Services Limited (Registered number: 04257894)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Barton Telecom Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

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

| Plant and machinery | - | 33% on cost

| Fixtures and fittings | - | 33% on reducing balance

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Stocks

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

| Financial instruments

| The company is party to only basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Barton Telecom Services Limited (Registered number: 04257894)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 30,000 |  | 92,500 |  | 122,500 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 30,000 |  | - |  | 30,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 92,500 |  | 92,500 |  |

| At 30 September 2024 | - |  | 92,500 |  | 92,500 |  |

Barton Telecom Services Limited (Registered number: 04257894)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 350,000 |  | 9,451 |  | 39,409 |  |

| Additions | - |  | 267 |  | 497 |  |

| Disposals | - |  | - |  | - |  |

| Revaluations | 5,000 |  | - |  | - |  |

| At 30 September 2025 | 355,000 |  | 9,718 |  | 39,906 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 9,452 |  | 34,820 |  |

| Charge for year | - |  | 89 |  | 1,678 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 30 September 2025 | - |  | 9,541 |  | 36,498 |  |

| NET BOOK VALUE

| At 30 September 2025 | 355,000 |  | 177 |  | 3,408 |  |

| At 30 September 2024 | 350,000 |  | (1 | ) | 4,589 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 23,919 |  | 12,881 |  | 435,660 |  |

| Additions | 16,490 |  | 2,979 |  | 20,233 |  |

| Disposals | (12,920 | ) | - |  | (12,920 | ) |

| Revaluations | - |  | - |  | 5,000 |  |

| At 30 September 2025 | 27,489 |  | 15,860 |  | 447,973 |  |

| DEPRECIATION

| At 1 October 2024 | 23,919 |  | 12,881 |  | 81,072 |  |

| Charge for year | 4,122 |  | 994 |  | 6,883 |  |

| Eliminated on disposal | (12,920 | ) | - |  | (12,920 | ) |

| At 30 September 2025 | 15,121 |  | 13,875 |  | 75,035 |  |

| NET BOOK VALUE

| At 30 September 2025 | 12,368 |  | 1,985 |  | 372,938 |  |

| At 30 September 2024 | - |  | - |  | 354,588 |  |

| Included in cost or valuation of land and buildings is freehold land of £ 190,966 (2024 - £ 190,966 ) which is not depreciated.

Barton Telecom Services Limited (Registered number: 04257894)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 30 September 2025 is represented by:

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| Valuation in 2016 | 27,050 |  | - |  | - |  |

| Valuation in 2024 | 159,034 |  | - |  | - |  |

| Valuation in 2025 | 5,000 |  | - |  | - |  |

| Cost | 163,916 |  | 9,718 |  | 39,906 |  |

355,000 |  | 9,718 |  | 39,906 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Valuation in 2016 | - |  | - |  | 27,050 |  |

| Valuation in 2024 | - |  | - |  | 159,034 |  |

| Valuation in 2025 | - |  | - |  | 5,000 |  |

| Cost | 27,489 |  | 15,860 |  | 256,889 |  |

27,489 |  | 15,860 |  | 447,973 |  |

| If the freehold property had not been revalued they would have been included at the following historical cost:

| 30.9.25 |  | 30.9.24

£ | £ |

| Cost | 163,916 |  | 163,916 |  |

| The freehold property was valued on an open market basis on 30 September 2025 by the directors. .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 16,950 |  | 20,857 |  |

| Other debtors | 3,350 |  | - |  |

| Prepayments and accrued income | 706 |  | 1,325 |  |

| Prepayments | 6,727 |  | 6,607 |  |

27,733 |  | 28,789 |  |

Barton Telecom Services Limited (Registered number: 04257894)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 52,670 |  | 52,663 |  |

| Tax | 74,761 |  | 53,700 |  |

| Social security and other taxes | 1,657 |  | 1,681 |  |

| VAT | 25,357 |  | 26,019 |  |

| Directors' current accounts | 165,009 |  | 170,197 |  |

| Accrued expenses | 2,875 |  | 3,389 |  |

322,329 |  | 307,649 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 78 | Ordinary | £1 | 78 |  | 80 |  |

| (30.9.24 - 80 ) |  |

| 20 | Ordinary A | £1 | 20 |  | 20 |  |

| 2 | Ordinary C | £1 | 2 |  | - |  |

100 |  | 100 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024 | 146,326 |  |

| Revaluation in year | (3,013 | ) |

| At 30 September 2025 | 143,313 |  |