Company registration number 00445628 (England and Wales)
C.K. BARTLETT & SON LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
Pages For Filing With Registrar
C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Company Information
Directors
Mr MJ Bartlett
Mrs B Bartlett
Mr JM Bartlett
Mr PA Bartlett
Mrs AC Thornhill
Secretary
Mrs B Bartlett
Company number
00445628
Registered office
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Accountants
Chavereys Limited
The Goods Shed
Jubilee Way
Faversham
Kent
England
ME13 8GD
Business address
Rutherford Stud
Upper Chute
Andover
Hampshire
United Kingdom
SP11 9ET
C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Accountants' Report To The Board Of Directors On The Preparation Of The Unaudited Statutory Financial Statements Of C.K. Bartlett & Son Limited For The Year Ended 30 November 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C.K. Bartlett & Son Limited for the year ended 30 November 2025 which comprise, balance sheet and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of C.K. Bartlett & Son Limited, as a body, in accordance with the terms of our engagement letter dated 5 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of C.K. Bartlett & Son Limited and state those matters that we have agreed to state to the b oard of d irectors of C.K. Bartlett & Son Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C.K. Bartlett & Son Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that C.K. Bartlett & Son Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C.K. Bartlett & Son Limited. You consider that C.K. Bartlett & Son Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C.K. Bartlett & Son Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Chavereys Limited
Chartered Accountants
The Goods Shed
Jubilee Way
Faversham
Kent
ME13 8GD
England
25 August 2026
C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Balance Sheet
As At 30 November 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
172,517
188,480
Investment property
6
3,266,028
3,266,028
3,438,545
3,454,508
Current assets
Debtors
7
139,040
132,078
Cash at bank and in hand
1,029,592
869,504
1,168,632
1,001,582
Creditors: amounts falling due within one year
8
(158,178)
(121,173)
Net current assets
1,010,454
880,409
Total assets less current liabilities
4,448,999
4,334,917
Provisions for liabilities
(652,620)
(652,158)
Net assets
3,796,379
3,682,759
Capital and reserves
Called up share capital
30,000
30,000
Revaluation reserve
2,418,626
2,418,626
Profit and loss reserves
1,347,753
1,234,133
Total equity
3,796,379
3,682,759
C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Balance Sheet (Continued)
As At 30 November 2025
- 3 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 August 2026 and are signed on its behalf by:
Mr PA Bartlett
Director
Company registration number 00445628 (England and Wales)
C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Notes To The Financial Statements
For The Year Ended 30 November 2025
- 4 -
1
Accounting policies
Company information

C.K. Bartlett & Son Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Goods Shed, Jubilee Way, Faversham, Kent, England, ME13 8GD. The principal place of business is Rutherford Stud, Upper Chute, Andover, Hampshire, United Kingdom, SP11 9ET.

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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from rental income is recognised over the period to which it relates, as the risks and rewards of ownership of the rental service are transferred to the tenant under the terms of the lease. Revenue is recognised when the amount can be measured reliably, it is probable that the economic benefits associated with the lease will flow to the entity, and the costs incurred or to be incurred in respect of the lease can be measured reliably.

1.3
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:

Leasehold improvements
5-10% straight line
Plant and equipment
25% reducing balance

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 the profit and loss account.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in the profit and loss account.

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). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 30 November 2025
1
Accounting policies
(Continued)
- 5 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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.

C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 30 November 2025
1
Accounting policies
(Continued)
- 6 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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.

C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 30 November 2025
- 7 -
3
Employees

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

2025
2024
Number
Number
Total
1
2
4
Taxation
2025
2024
£
£
Current tax
UK Corporation Tax on profits for the current period
45,553
17,499
Adjustments in respect of prior periods
5,249
-
0
Total current tax
50,802
17,499
Deferred tax
Origination and reversal of timing differences
462
147,628
Total tax charge
51,264
165,127
5
Tangible fixed assets
Leasehold improvements
Plant and equipment
Total
£
£
£
Cost
At 1 December 2024
308,187
46,322
354,509
Additions
-
0
2,784
2,784
Disposals
-
0
(1,092)
(1,092)
At 30 November 2025
308,187
48,014
356,201
Depreciation and impairment
At 1 December 2024
120,689
45,340
166,029
Depreciation charged in the year
17,779
933
18,712
Eliminated in respect of disposals
-
0
(1,057)
(1,057)
At 30 November 2025
138,468
45,216
183,684
Carrying amount
At 30 November 2025
169,719
2,798
172,517
At 30 November 2024
187,498
982
188,480
C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 30 November 2025
- 8 -
6
Investment property
2025
£
Fair value
At 1 December 2024 and 30 November 2025
3,266,028
If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2025
2024
£
£
Cost
232,483
232,483
Accumulated depreciation
-
-
Carrying amount
232,483
232,483
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
29,194
17,699
Other debtors
107,505
103,680
Prepayments and accrued income
2,341
10,699
139,040
132,078
8
Creditors
2025
2024
Amounts falling due within one year:
£
£
Trade creditors
13,468
12,035
Corporation Tax
45,553
17,478
Other taxation and social security
5,267
4,756
Other creditors
64,358
58,309
Accruals and deferred income
29,532
28,595
158,178
121,173
C.K. Bartlett & Son Limited
C.K. BARTLETT & SON LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 30 November 2025
- 9 -
9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
700
238
Revaluations
651,920
651,920
652,620
652,158
2025
Movements in the year:
£
Liability at 1 December 2024
652,158
Charge to the profit and loss account
462
Liability at 30 November 2025
652,620
10
Directors' transactions

Interest free loans have been granted by the company to its directors as follows:

Description
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Cash
51,840
82,245
(79,423)
54,662
51,840
82,245
(79,423)
54,662
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