Company registration number 13763092 (England and Wales)
E & E BARTON ESTATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
E & E BARTON ESTATES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
E & E BARTON ESTATES LIMITED
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,150,024
5,760,176
Investment property
4
5,006,633
-
0
6,156,657
5,760,176
Current assets
Debtors
5
1
480,654
Cash at bank and in hand
76,390
19,802
76,391
500,456
Creditors: amounts falling due within one year
6
(4,417,688)
(5,171,945)
Net current liabilities
(4,341,297)
(4,671,489)
Total assets less current liabilities
1,815,360
1,088,687
Creditors: amounts falling due after more than one year
7
(1,654,099)
(1,095,558)
Provisions for liabilities
(40,041)
-
0
Net assets/(liabilities)
121,220
(6,871)
Capital and reserves
Called up share capital
8
1
1
Profit and loss reserves
121,219
(6,872)
Total equity
121,220
(6,871)

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 July 2026 and are signed on its behalf by:
M P Barton
Director
Company registration number 13763092 (England and Wales)
E & E BARTON ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue to receive support from connected companies as necessary. The directors have no reason to think that this support will not continue. Consequently, the company continues to adopt the going concern basis in preparing the financial statements.

1.3
Reporting period

The financial statements for the comparative period ended 31 October 2024 were shortened so that the period end was co-terminus with that of a connected company which has provided funding in relation to the company's commercial property development. This period was shorter than one year and hence may not be comparable to the results reported for the twelve month period ended 31 October 2025.

1.4
Turnover

Rental income is accounted for on a receivable basis, inclusive of Value Added Tax.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Plant and equipment
10% per annum reducing balance

Freehold land and assets in the course of construction are not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

E & E BARTON ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

E & E BARTON ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Company information

E & E Barton Estates Limited is a private company limited by shares incorporated in England and Wales. The registered office is Strawberry House, New Smithfield Market, Whitworth Street East, Openshaw, Manchester, M11 2WJ.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
E & E BARTON ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Tangible fixed assets
Assets in the course of construction
Plant and machinery etc
Total
£
£
£
Cost
At 1 November 2024
4,850,359
909,817
5,760,176
Additions
143,322
355,290
498,612
Transfers
(4,993,681)
-
0
(4,993,681)
At 31 October 2025
-
0
1,265,107
1,265,107
Depreciation and impairment
At 1 November 2024
-
0
-
0
-
0
Depreciation charged in the year
-
0
115,083
115,083
At 31 October 2025
-
0
115,083
115,083
Carrying amount
At 31 October 2025
-
0
1,150,024
1,150,024
At 31 October 2024
4,850,359
909,817
5,760,176
4
Investment property
2025
£
Fair value
At 1 November 2024
-
0
Additions
12,952
Transfer from assets in the course of construction
4,993,681
At 31 October 2025
5,006,633

Investment property comprises the company's commercial property. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the director. In the opinion of the director there has been no significant change in the market value of he property during the period.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1
480,654
E & E BARTON ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
73,149
3,069
Trade creditors
96,168
935,065
Taxation and social security
34,977
-
0
Other creditors
4,213,394
4,233,811
4,417,688
5,171,945

Included in other creditors falling due within one year is a loan due to a connected undertaking amounting to £4,084,711 (period ended 31 October 2024 - £4,119,211). The loan is unsecured, interest free and repayable on demand. The director has confirmed, however, that there is no intention that this balance will be repaid within twelve months after the balance sheet date.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,654,099
1,095,558
Creditors which fall due after five years are payable as follows:
Payable by instalments
1,322,102
922,287

The bank loan is secured by fixed and floating charges and a negative pledge dated 7 June 2024 over all the property or undertaking of the company and a fixed charge and negative pledge dated 3 October 2024 over the company's land.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
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