REGISTERED NUMBER: 07917861 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BARTON LEGAL LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

W A Barton

P K Barton

REGISTERED OFFICE:

12 New Road Side

Rawdon

Leeds

LS19 6HN

REGISTERED NUMBER:

07917861 (England and Wales)

ACCOUNTANTS:

SMH Howard Matthews Ltd

Queensgate House

23 North Park Road

Harrogate

HG1 5PD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

54,234

124,895

54,234

124,895

CURRENT ASSETS

Debtors

6

15,649

300,501

Cash at bank and in hand

133,691

110,643

149,340

411,144

CREDITORS

Amounts falling due within one year

7

93,196

183,083

NET CURRENT ASSETS

56,144

228,061

TOTAL ASSETS LESS CURRENT LIABILITIES

110,378

352,956

CREDITORS

Amounts falling due after more than one year

8

-

(63,989

)

PROVISIONS FOR LIABILITIES

10

(9,461

)

(27,205

)

NET ASSETS

100,917

261,762

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

100,915

261,760

100,917

261,762

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 27 July 2026 and were signed on its behalf by:

W A Barton - Director

1.	STATUTORY INFORMATION

Barton Legal 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Short leasehold

-

Straight line over the life of the lease

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

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.

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.

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.

Going concern

The directors have not prepared the financial statements on a going concern basis. The company ceased trading during the year and the directors intend to collect outstanding debts, settle liabilities and then proceed with closing the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

100,000

Disposals

(100,000

)

At 31 March 2026

-

AMORTISATION

At 1 April 2025

100,000

Eliminated on disposal

(100,000

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

199,144

28,359

96,417

41,863

365,783

Additions

-

-

-

2,160

2,160

Disposals

(199,144

)

(28,359

)

-

(44,023

)

(271,526

)

At 31 March 2026

-

-

96,417

-

96,417

DEPRECIATION

At 1 April 2025

160,296

23,990

24,105

32,497

240,888

Charge for year

-

-

18,078

-

18,078

Eliminated on disposal

(160,296

)

(23,990

)

-

(32,497

)

(216,783

)

At 31 March 2026

-

-

42,183

-

42,183

NET BOOK VALUE

At 31 March 2026

-

-

54,234

-

54,234

At 31 March 2025

38,848

4,369

72,312

9,366

124,895

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

14,370

256,606

Amounts recoverable on contract

-

16,205

Other debtors

1,279

27,690

15,649

300,501

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

63,989

15,381

Trade creditors

166

15,667

Taxation and social security

18,015

128,012

Other creditors

11,026

24,023

93,196

183,083

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

-

63,989

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

63,989

15,381

Between one and five years

-

63,989

63,989

79,370

Non-cancellable

operating leases

2026

2025

£

£

Within one year

-

1,350

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

-

(29,201

)

Deferred tax

9,461

56,406

9,461

27,205

Deferred

tax

£

Balance at 1 April 2025

27,205

Utilised during year

(17,744

)

Balance at 31 March 2026

9,461

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

W A Barton and P K Barton

Balance outstanding at start of year

(2,370

)

(2,138

)

Amounts advanced

40

-

Amounts repaid

-

(232

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,330

)

(2,370

)