Barton Silver Spoon Ltd

Barton Silver Spoon Ltd
Statement of Financial Position
As at 30 November 2025

	2025
	£	£
Fixed assets		6,933
Current assets	10,710
Creditors: amount falling due within one year	(18,580)
Net current assets		(7,870)
Total assets less current liabilities		(937)
Net assets		(937)


Capital and reserves		(937)

NOTES TO THE ACCOUNTS

General Information

Barton Silver Spoon Ltd is a private company, limited by shares, registered in England and Wales, registration number 16094905, registration address 59 Union Street, Dunstable, LU6 1EX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18% Reducing Balance
Fixtures and Fittings	18% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 22 November 2024	-	-	-
Additions	2,100	5,503	7,603
Disposals	-	-	-
At 30 November 2025	2,100	5,503	7,603
Depreciation
At 22 November 2024	-	-	-
Charge for period	172	498	670
On disposals	-	-	-
At 30 November 2025	172	498	670
Net book values
Closing balance as at 30 November 2025	1,928	5,005	6,933
Opening balance as at 22 November 2024	-	-	-

3.	Average number of employees Average number of employees during the period was 5.

For the period ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 11 August 2026 and were signed by:

--------------------------------
Yilmaz Caner Yediayli
Director

Registered Number: 16094905
England and Wales
BARTON SILVER SPOON LTD

Abridged Accounts

Period of accounts Start date: 22 November 2024 End date: 30 November 2025