Silverfin false false 31/01/2026 01/02/2025 31/01/2026 Mr R J Bartlett 20/09/1999 Mr M F Bere 01/12/2023 Ms T M Bere 20/09/1999 Mr G M Boon 01/10/2022 10 July 2026 The principal activity of the company is that of agricultural and civil engineering contractors. 03815196 2026-01-31 03815196 bus:Director1 2026-01-31 03815196 bus:Director2 2026-01-31 03815196 bus:Director3 2026-01-31 03815196 bus:Director4 2026-01-31 03815196 2025-01-31 03815196 core:CurrentFinancialInstruments 2026-01-31 03815196 core:CurrentFinancialInstruments 2025-01-31 03815196 core:Non-currentFinancialInstruments 2026-01-31 03815196 core:Non-currentFinancialInstruments 2025-01-31 03815196 core:ShareCapital 2026-01-31 03815196 core:ShareCapital 2025-01-31 03815196 core:RetainedEarningsAccumulatedLosses 2026-01-31 03815196 core:RetainedEarningsAccumulatedLosses 2025-01-31 03815196 core:Goodwill 2025-01-31 03815196 core:Goodwill 2026-01-31 03815196 core:LandBuildings 2025-01-31 03815196 core:ConstructionInProgressAssetsUnderConstruction 2025-01-31 03815196 core:PlantMachinery 2025-01-31 03815196 core:LandBuildings 2026-01-31 03815196 core:ConstructionInProgressAssetsUnderConstruction 2026-01-31 03815196 core:PlantMachinery 2026-01-31 03815196 core:CostValuation 2025-01-31 03815196 core:CostValuation 2026-01-31 03815196 bus:OrdinaryShareClass1 2026-01-31 03815196 2025-02-01 2026-01-31 03815196 bus:FilletedAccounts 2025-02-01 2026-01-31 03815196 bus:SmallEntities 2025-02-01 2026-01-31 03815196 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 03815196 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 03815196 bus:Director1 2025-02-01 2026-01-31 03815196 bus:Director2 2025-02-01 2026-01-31 03815196 bus:Director3 2025-02-01 2026-01-31 03815196 bus:Director4 2025-02-01 2026-01-31 03815196 core:Goodwill core:BottomRangeValue 2025-02-01 2026-01-31 03815196 core:Goodwill core:TopRangeValue 2025-02-01 2026-01-31 03815196 core:LandBuildings core:TopRangeValue 2025-02-01 2026-01-31 03815196 core:PlantMachinery core:BottomRangeValue 2025-02-01 2026-01-31 03815196 core:PlantMachinery core:TopRangeValue 2025-02-01 2026-01-31 03815196 2023-10-01 2025-01-31 03815196 core:LandBuildings 2025-02-01 2026-01-31 03815196 core:ConstructionInProgressAssetsUnderConstruction 2025-02-01 2026-01-31 03815196 core:PlantMachinery 2025-02-01 2026-01-31 03815196 core:Subsidiary1 2025-02-01 2026-01-31 03815196 core:Subsidiary1 1 2025-02-01 2026-01-31 03815196 core:Subsidiary1 1 2023-10-01 2025-01-31 03815196 core:CurrentFinancialInstruments 2025-02-01 2026-01-31 03815196 core:Non-currentFinancialInstruments 2025-02-01 2026-01-31 03815196 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 03815196 bus:OrdinaryShareClass1 2023-10-01 2025-01-31 iso4217:GBP xbrli:pure decimalUnit xbrli:shares

Company No: 03815196 (England and Wales)

# BARTLETT CONTRACTORS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 January 2026
Pages for filing with the registrar

BARTLETT CONTRACTORS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 January 2026

Contents

BARTLETT CONTRACTORS LIMITED

## BALANCE SHEET

As at 31 January 2026
BARTLETT CONTRACTORS LIMITED

## BALANCE SHEET (continued)

As at 31 January 2026

| Note | 31.01.2026 |  | 31.01.2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 3,952,831 |  | 4,036,296
Investments | 5 | 70,000 |  | 70,000
|  | 4,022,831 |  | 4,106,296
Current assets |  |  |  |
Stocks |  | 1,286,462 |  | 1,300,210
Debtors | 6 | 823,009 |  | 418,148
Cash at bank and in hand |  | 0 |  | 123,800
|  | 2,109,471 |  | 1,842,158
Creditors: amounts falling due within one year | 7 | ( 1,994,147) |  | ( 2,401,928)
Net current assets/(liabilities) |  | 115,324 |  | (559,770)
Total assets less current liabilities |  | 4,138,155 |  | 3,546,526
Creditors: amounts falling due after more than one year | 8 | ( 496,171) |  | ( 648,078)
Provision for liabilities |  | ( 718,902) |  | ( 625,597)
Net assets |  | 2,923,082 |  | 2,272,851
Capital and reserves |  |  |  |
Called-up share capital | 9 | 100 |  | 100
Profit and loss account |  | 2,922,982 |  | 2,272,751
Total shareholders' funds |  | 2,923,082 |  | 2,272,851

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bartlett Contractors Limited (registered number: 03815196) were approved and authorised for issue by the Board of Directors on 10 July 2026. They were signed on its behalf by:

Ms T M Bere Director |

BARTLETT CONTRACTORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026
BARTLETT CONTRACTORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
Hitchcock House
Hilltop Park
Devizes Road
Salisbury
Wiltshire
SP3 4UF
The principal place of business is:
Streart's Yard
Hinton St Mary
Sturminster Newton
Dorset
DT10 1ND
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

##### Reporting period length

Last year, the directors have taken the decision to change the company's accounting date to 31 January. As a result last year accounts were prepared for 16 months. Hence, the comparatives are not entirely comparable

##### Turnover

Turnover represents the fair value of consideration receivable, excluding Value Added Tax, in the ordinary course of business for goods and services provided.
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

##### Taxation

Current tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax
Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below.
Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 2 - 20 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a basis over its expected useful life, as follows:

Land and buildings | 25 years straight line
Assets under construction | not depreciated
Plant and machinery | 3 - 10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are valued at the lower of cost and net realisable value. Cost represents the purchase price of goods. Net realisable value represents the selling price of completed goods less any costs necessary to complete the goods. Provision has been made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

##### Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Bank loans; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

##### Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

#### 2. Employees

| Year ended 31.01.2026 |  | Period from 01.10.2023 to 31.01.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 44 |  | 42

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 February 2025 | 360,005 |  | 360,005
At 31 January 2026 | 360,005 |  | 360,005
Accumulated amortisation |  |  |
At 01 February 2025 | 360,005 |  | 360,005
At 31 January 2026 | 360,005 |  | 360,005
Net book value |  |  |
At 31 January 2026 | 0 |  | 0
At 31 January 2025 | 0 |  | 0

#### 4. Tangible assets

| Land and buildings |  | Assets under construc- tion |  | Plant and machinery |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 February 2025 | 274,637 |  | 0 |  | 7,848,772 |  | 8,123,409
Additions | 0 |  | 81,607 |  | 732,134 |  | 813,741
Disposals | 0 |  | 0 |  | ( 183,206) |  | ( 183,206)
At 31 January 2026 | 274,637 |  | 81,607 |  | 8,397,700 |  | 8,753,944
Accumulated depreciation |  |  |  |  |  |  |
At 01 February 2025 | 3,853 |  | 0 |  | 4,083,260 |  | 4,087,113
Charge for the financial year | 80 |  | 0 |  | 816,673 |  | 816,753
Disposals | 0 |  | 0 |  | ( 102,753) |  | ( 102,753)
At 31 January 2026 | 3,933 |  | 0 |  | 4,797,180 |  | 4,801,113
Net book value |  |  |  |  |  |  |
At 31 January 2026 | 270,704 |  | 81,607 |  | 3,600,520 |  | 3,952,831
At 31 January 2025 | 270,784 |  | 0 |  | 3,765,512 |  | 4,036,296

#### 5. Fixed asset investments

Investments in subsidiaries

| 31.01.2026
| £
Cost |
At 01 February 2025 | 70,000
At 31 January 2026 | 70,000
Carrying value at 31 January 2026 | 70,000
Carrying value at 31 January 2025 | 70,000

Investments in shares

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.01.2026 | Ownership 31.01.2025 | Held
Marnhull Stone Limited | Stearts Yard, Hinton St Mary, Sturminster Newton, Dorset, DT10 1NA England and Wales | The principal activity of Marnhull Stone Limited is the extraction, processing and sale of stone. | Ordinary £1 | 100.00% | 100.00% | Direct

#### 6. Debtors

| 31.01.2026 |  | 31.01.2025
| £ |  | £
Trade debtors | 540,590 |  | 169,577
Other debtors | 282,419 |  | 248,571
| 823,009 |  | 418,148

#### 7. Creditors: amounts falling due within one year

| 31.01.2026 |  | 31.01.2025
| £ |  | £
Bank loans and overdrafts | 213,666 |  | 10,000
Trade creditors | 633,201 |  | 1,065,569
Taxation and social security | 420,057 |  | 394,823
Obligations under finance leases and hire purchase contracts | 686,017 |  | 900,238
Other creditors | 41,206 |  | 31,298
| 1,994,147 |  | 2,401,928

The above hire purchase obligations of £686,017 (2024: £900,238) are secured by the respective assets of the company.

The bank loan is secured by a floating charge that covers all of the property owned by the company.

#### 8. Creditors: amounts falling due after more than one year

| 31.01.2026 |  | 31.01.2025
| £ |  | £
Bank loans | 0 |  | 5,000
Obligations under finance leases and hire purchase contracts | 496,171 |  | 643,078
| 496,171 |  | 648,078

The bank loan is secured by a floating charge that covers all of the property owned by the company.
The above hire purchase obligations of £496,171 (2024: £643,078) are secured by the respective assets of the company.

#### 9. Called-up share capital

| 31.01.2026 |  | 31.01.2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 10. Related party transactions

Transactions with entities in which the entity itself has a participating interest

As at the year end, an amount of £145,428 (2025- £45,724) was due from Marnhull Stone Limited, which is a 100% subsidary of the company.