Barton Bridging Capital Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06498750

Barton Bridging Capital Limited

Filleted Unaudited Financial Statements

For the year ended

30 September 2025

Barton Bridging Capital Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	6		–	5

Current assets

Debtors	7	11,880,607	18,901,165
Cash at bank and in hand		37,798	64,258
		-------------	-------------
		11,918,405	18,965,423

Creditors: amounts falling due within one year	8	14,369,446		19,863,757
		-------------		-------------
Net current liabilities			2,451,041	898,334
			------------	---------
Total assets less current liabilities			( 2,451,041)	( 898,329)
			------------	---------

Capital and reserves

Called up share capital	9	9
Profit and loss account	( 2,451,050)	( 898,338)
	------------	---------
Shareholders deficit	( 2,451,041)	( 898,329)
	------------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

A Nicolas
Director

Company registration number: 06498750

Barton Bridging Capital Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hyde House, The Hyde, Edgware Road, London, NW9 6LA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) No disclosure has been given for the aggregate remuneration of key management personnel.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

The turnover shown in the profit and loss account represents interest earned in the period.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 October 2024 and 30 September 2025	40,895	40,895
	--------	--------
Depreciation
At 1 October 2024 and 30 September 2025	40,895	40,895
	--------	--------
Carrying amount
At 30 September 2025	–	–
	--------	--------
At 30 September 2024	–	–
	--------	--------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 October 2024	5
Disposals	( 5)
	----
At 30 September 2025	–
	----
Impairment
At 1 October 2024 and 30 September 2025	–
	----

Carrying amount
At 30 September 2025	–
	----
At 30 September 2024	5
	----

Croftwood Management Limited was dissolved on 13 January 2026 and no accounts have been prepared after 30 September 2024.

Subsidiaries, associates and other investments

	Class of share	Percentage of shares held
Subsidiary undertakings
Croftwood Management Limited	Ordinary	100

The results and capital and reserves for the year are as follows:

	Capital and reserves		Profit/(loss) for the year
	2025	2024	2025	2024
	£	£	£	£
Subsidiary undertakings
Croftwood Management Limited	–	5	–	(8,190)
	----	----	----	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	215,001	215,001
Other debtors	11,665,606	18,686,164
	-------------	-------------
	11,880,607	18,901,165
	-------------	-------------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	14,369,446	19,863,757
	-------------	-------------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
C E Leak	( 407,250)	21,723	( 385,527)
A Nicolas	( 10,703,727)	( 317,124)	( 11,020,851)
	-------------	---------	-------------
	( 11,110,977)	( 295,401)	( 11,406,378)
	-------------	---------	-------------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
C E Leak	( 430,233)	22,983	( 407,250)
A Nicolas	( 13,290,135)	2,586,408	( 10,703,727)
	-------------	------------	-------------
	( 13,720,368)	2,609,391	( 11,110,977)
	-------------	------------	-------------