Company registration number 03524269 (England and Wales)
BARTECH UK LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BARTECH UK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
BARTECH UK LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
310
Current assets
Stocks
54,038
44,414
Debtors
5
142,542
182,206
Cash at bank and in hand
61,530
149,937
258,110
376,557
Creditors: amounts falling due within one year
6
(539,352)
(484,188)
Net current liabilities
(281,242)
(107,631)
Net liabilities
(281,242)
(107,321)
Capital and reserves
Called up share capital
7
1,690
1,690
Share premium account
216,395
216,395
Profit and loss reserves
(499,327)
(325,406)
Total equity
(281,242)
(107,321)

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 and signed by the director and authorised for issue on 20 July 2026
C Krisnammal-Tran
Director
Company registration number 03524269 (England and Wales)
- 1 -
BARTECH UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
Company information

Bartech UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is , Stag House, Old London Road, Hertford, Hertfordshire, United Kingdom, SG13 7LA.

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 company meets its working capital requirements through existing bank facilities and continues to receive financial support from its parent company. As at the year end, the company had net liabilities of £true 281,242 and remains dependent on the ongoing support of its parent. This support has been confirmed in writing, with the parent company undertaking to provide funding to enable the company to meet its liabilities as they fall due.

The director has a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. Based on this expectation, the director believes that the use of the going concern basis of preparation is appropriate and that there are no material uncertainties that cast significant doubt on the company’s ability to continue as a going concern for a period of at least twelve months from the date the financial statements are authorised for issue.

Furthermore, the director considers the company to be sufficiently robust such that its operations will not be significantly affected, and that it will be able to generate and maintain adequate cash flows to meet its ongoing obligations during the review period. Accordingly, the financial statements have been prepared on a going concern basis.

1.3
Turnover

Revenue, described as Turnover, represents amounts receivable for goods provided to customers and services performed during the year, net of VAT.

Revenue is recognised on the sale of goods when the goods are delivered. Revenue arising on the provision of services is recognised over the periods in which the service is provided to the customer.

1.4
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.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
equal instalments over 3 years

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.

- 2 -
BARTECH UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
1.5
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).

1.6
Stocks
- 3 -

Stock is valued at the lower of cost and net realisable value.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
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. The company holds only basic financial instruments, which comprise cash and cash equivalents, trade and other debtors, trade and other creditors and loans and borrowings.

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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and l oans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

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.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit and loss account for the year.

BARTECH UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Stock impairment

At each reporting date, the company assesses its assets for indicators of impairment. Where the carrying amount of an asset exceeds its estimated selling price less costs to sell, an impairment loss is recognised in profit or loss. Reversals of previously recognised impairment losses are also recognised in profit or loss when applicable.

During the current period, the impairment calculation methodology has been refined to better align product groupings with their respective useful lives. The revised approach has also been applied retrospectively to the prior year’s asset listing. This retrospective application did not have a material impact on the prior year’s financial statements.

3
Employees

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

2025
2024
Number
Number
Total
3
4
- 4 -
BARTECH UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
9,420
Depreciation and impairment
At 1 January 2025
9,110
Depreciation charged in the year
310
At 31 December 2025
9,420
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
310
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,600
8,196
Other debtors
134,942
174,010
142,542
182,206
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
12,176
7,213
Amounts owed to group undertakings
508,017
453,946
Taxation and social security
8,691
8,536
Other creditors
10,468
14,493
539,352
484,188
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,690
1,690
1,690
1,690
- 5 -
BARTECH UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Stuart Heaney
Statutory Auditor:
Henton & Co LLP
Date of audit report:
20 July 2026
- 6 -
BARTECH UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
49,583
-
0
10
Parent company

The immediate parent company is Bartech EMEA, a company registered in France.

The ultimate parent company is Bartech Systems International Inc, a company incorporated in the United States of America.

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