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REGISTERED NUMBER: 12400488 (England and Wales)

| BARTON AGRICULTURE LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

BARTON AGRICULTURE LIMITED (REGISTERED NUMBER: 12400488)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

BARTON AGRICULTURE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTORS: | W E Barton

| H C Barton

| G W Barton

| REGISTERED OFFICE: | Hall Farm

| Saundby

| Retford

| Nottinghamshire

| DN22 9ER

| REGISTERED NUMBER: | 12400488 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 14 London Road

| Newark

| Nottinghamshire

| NG24 1TW

BARTON AGRICULTURE LIMITED (REGISTERED NUMBER: 12400488)

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 1,399,479 |  | 1,499,617 |  |

Investment property | 5 | 600,000 |  | 450,000 |  |

1,999,479 |  | 1,949,617 |  |

CURRENT ASSETS

Inventories | 300,118 |  | 276,095 |  |

Debtors | 6 | 318,597 |  | 576,585 |  |

Cash at bank | 4,241 |  | - |  |

622,956 |  | 852,680 |  |

CREDITORS

Amounts falling due within one year | 7 | 107,014 |  | 280,273 |  |

NET CURRENT ASSETS | 515,942 |  | 572,407 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,515,421 |  | 2,522,024 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (136,072 | ) | (203,082 | ) |

PROVISIONS FOR LIABILITIES | (206,858 | ) | (194,392 | ) |

NET ASSETS | 2,172,491 |  | 2,124,550 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Fair value reserve | 10 | 225,000 |  | 112,500 |  |

Retained earnings | 1,947,391 |  | 2,011,950 |  |

SHAREHOLDERS' FUNDS | 2,172,491 |  | 2,124,550 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 AGRICULTURE LIMITED (REGISTERED NUMBER: 12400488)

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

G W Barton - Director

BARTON AGRICULTURE LIMITED (REGISTERED NUMBER: 12400488)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Barton Agriculture 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Revenue

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

| Revenue is recognised when the significant risks and rewards have passed to the customer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company, and that the costs incurred, or to be incurred, in respect of the transaction, can be measured reliably.

| Property, plant and equipment

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

| Freehold property | - | over the length of the lease

| Plant and machinery | - | 20% on reducing balance, 18% on reducing balance, 15% on reducing balance, Straight line over 5 years and Straight line over 15 years

| Motor vehicles | - | 10% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

BARTON AGRICULTURE LIMITED (REGISTERED NUMBER: 12400488)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

| 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. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 928,845 |  | 691,942 |  | 1,620,787 |  |

| DEPRECIATION

| At 1 November 2024 | - |  | 121,170 |  | 121,170 |  |

| Charge for year | - |  | 100,138 |  | 100,138 |  |

| At 31 October 2025 | - |  | 221,308 |  | 221,308 |  |

| NET BOOK VALUE

| At 31 October 2025 | 928,845 |  | 470,634 |  | 1,399,479 |  |

| At 31 October 2024 | 928,845 |  | 570,772 |  | 1,499,617 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 450,000 |  |

| Revaluations | 150,000 |  |

| At 31 October 2025 | 600,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 600,000 |  |

| At 31 October 2024 | 450,000 |  |

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2023 | 150,000 |  |

| Valuation in 2025 | 150,000 |  |

| Cost | 300,000 |  |

600,000 |  |

BARTON AGRICULTURE LIMITED (REGISTERED NUMBER: 12400488)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,240 |  | 59,744 |  |

| Other debtors | 315,357 |  | 516,841 |  |

318,597 |  | 576,585 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 104,193 |  |

| Hire purchase contracts | 67,010 |  | 66,336 |  |

| Trade creditors | 3,048 |  | 109,744 |  |

| Taxation and social security | 20,070 |  | - |  |

| Other creditors | 16,886 |  | - |  |

107,014 |  | 280,273 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 136,072 |  | 203,082 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | 'A' Ordinary | £1 | 100 |  | 100 |  |

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 November 2024 | 112,500 |  |

| Capital contribution | (37,500 | ) |

| Def tax on investment prop | 150,000 |  |

| At 31 October 2025 | 225,000 |  |