REGISTERED NUMBER: 04567795 (England and Wales)

P BARTON DAIRYMAN LIMITED

Unaudited Financial Statements For The Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

P Barton

SECRETARY:

Mrs V Barton

REGISTERED OFFICE:

16 Gainsborough Rd

Stanley

Co. Durham

DH9 6TF

REGISTERED NUMBER:

04567795 (England and Wales)

ACCOUNTANTS:

Sadler Joyce Ltd

Chartered Certified Accountant

18 Norham Road

Whitley Bay

Tyne and Wear

NE26 2SD

FIXED ASSETS

Tangible assets

4

4,005

5,340

CURRENT ASSETS

Debtors

5

14,597

15,654

Cash at bank and in hand

3,051

1,744

17,648

17,398

CREDITORS

Amounts falling due within one year

6

20,861

21,660

NET CURRENT LIABILITIES

(3,213

)

(4,262

)

TOTAL ASSETS LESS CURRENT LIABILITIES

792

1,078

PROVISIONS FOR LIABILITIES

8

761

1,015

NET ASSETS

31

63

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

30

62

SHAREHOLDERS' FUNDS

31

63

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 director acknowledges his 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.

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 director and authorised for issue on 23 July 2026 and were signed by:

P Barton - Director

1.	STATUTORY INFORMATION

P Barton Dairyman 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.

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.

Significant judgements

There were no judgements made that were significant enough to warrant disclosure.

Turnover

Turnover is stated net of value added tax and represents the total receivable by the company. The revenue is recognised after the products have been delivered.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Significant estimates

There were no estimates made that were significant enough to warrant disclosure.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

1,700

30,145

31,845

DEPRECIATION

At 1 November 2024

1,661

24,844

26,505

Charge for year

10

1,325

1,335

At 31 October 2025

1,671

26,169

27,840

NET BOOK VALUE

At 31 October 2025

29

3,976

4,005

At 31 October 2024

39

5,301

5,340

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,840

8,900

VAT debtors

281

1,512

Directors' loan accounts

-

3,302

Prepayments

476

1,940

14,597

15,654

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,916

16,892

Tax

3,718

3,697

Social security and other taxes

94

-

Directors' loan accounts

1,003

-

Accrued expenses

1,130

1,071

20,861

21,660

7.	FINANCIAL INSTRUMENTS

Debtors are shown at their impaired value (i.e. less doubtful debts) and trade creditors are at their carrying value.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

761

1,015

Deferred

tax

£

Balance at 1 November 2024

1,015

Provided during year

(254

)

Balance at 31 October 2025

761

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on pages three to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sadler Joyce Ltd

Chartered Certified Accountant

18 Norham Road

Whitley Bay

Tyne and Wear

NE26 2SD

24 July 2026