Registration number: 10454937

Barton Blakeley Technologies Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

Barton Blakeley Technologies Limited

Company Information

Chairman

Volker Bernd Beckers CBE

Directors

Christopher Richard Charles Barton Jonathan William Campbell Pollock

Registered office

Rothamsted Research, West Common Harpenden Hertfordshire AL5 2JQ

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Barton Blakeley Technologies Limited
for the Year Ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Barton Blakeley Technologies Limited for the year ended 30 November 2025 as set out on pages 3 to 9 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Barton Blakeley Technologies Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Barton Blakeley Technologies Limited and state those matters that we have agreed to state to the Board of Directors of Barton Blakeley Technologies 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 Barton Blakeley Technologies Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Barton Blakeley Technologies Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Barton Blakeley Technologies Limited. You consider that Barton Blakeley Technologies 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 accounts of Barton Blakeley Technologies 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 accounts.

......................................

IA Accountants
Chartered Accountants
9 Barlings Road
Harpenden
Herts
AL5 2AL

13 October 2026

Barton Blakeley Technologies Limited

(Registration number: 10454937)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	2,048,853	1,428,281
Tangible assets	5	24,727	39,448
		2,073,580	1,467,729
Current assets
Debtors	6	1,567,378	218,076
Cash at bank and in hand		1,045,494	181,764
		2,612,872	399,840
Creditors: Amounts falling due within one year	7	(797,419)	(256,740)
Net current assets		1,815,453	143,100
Total assets less current liabilities		3,889,033	1,610,829
Creditors: Amounts falling due after more than one year	7	(879,435)	(879,435)
Net assets		3,009,598	731,394
Capital and reserves
Called up share capital		2,418	1,509
Share premium reserve		4,773,746	1,858,916
Retained earnings		(1,766,566)	(1,129,031)
Shareholders' funds		3,009,598	731,394

For the financial year ending 30 November 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 13 October 2026 and signed on its behalf by:
 

......................................... Christopher Richard Charles Barton Director

Barton Blakeley Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Rothamsted Research, West Common
Harpenden
Hertfordshire
AL5 2JQ
England

These financial statements were authorised for issue by the Board on 13 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Barton Blakeley Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tax

The tax expense for the period comprises 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 income 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	20% per annum
Furniture, Fittings and Equipment	20% per annum

Intangible assets

Intangible assets are either patents or projects that are expected to be revenue generating in future years

Amortisation

Amortisation is provided on intangible assets so as to write off the cost over the revenue generating life of the project once the project becomes revenue generating. The intangibles are reviewed each year and written off to the extend they are no longer expected to become revenue generating.

Asset class	Amortisation method and rate
Intangible assets	Amortised over the revenue generating life of the asset

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Barton Blakeley Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 7).

Barton Blakeley Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 December 2024	1,428,281	1,428,281
Additions internally developed	620,572	620,572
At 30 November 2025	2,048,853	2,048,853
Amortisation
Carrying amount
At 30 November 2025	2,048,853	2,048,853
At 30 November 2024	1,428,281	1,428,281

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 December 2024	13,471	161,739	5,061	180,271
Additions	1,769	-	-	1,769
At 30 November 2025	15,240	161,739	5,061	182,040
Depreciation
At 1 December 2024	9,288	128,692	2,843	140,823
Charge for the year	1,796	14,694	-	16,490
At 30 November 2025	11,084	143,386	2,843	157,313
Carrying amount
At 30 November 2025	4,156	18,353	2,218	24,727
At 30 November 2024	4,183	33,047	2,218	39,448

6

Debtors

Current	2025 £	2024 £
Prepayments	29,336	12,519
Other debtors	1,538,042	205,557
	1,567,378	218,076

Barton Blakeley Technologies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	75,000	-
Trade creditors		433,920	90,025
Amounts owed to directors		-	14,935
Taxation and social security		115,816	63,664
Accruals and deferred income		167,728	75,110
Other creditors		4,955	13,006
		797,419	256,740