Barton Fields Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15429942

		31 January 2026		31 January 2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,000,000		-
Investments	5		1,000		1,000

			1,001,000		1,000
CURRENT ASSETS
Debtors	6	-		102,625

		-		102,625
Creditors: Amounts Falling Due Within One Year	7	(693,886 )		-

NET CURRENT ASSETS (LIABILITIES)			(693,886 )		102,625

TOTAL ASSETS LESS CURRENT LIABILITIES			307,114		103,625

NET ASSETS			307,114		103,625

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			306,114		102,625

SHAREHOLDERS' FUNDS			307,114		103,625

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Barton Fields Holdings Limited

Balance Sheet (continued)

As At 31 January 2026

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs P M Standley

Director

7 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Barton Fields Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15429942 . The registered office is Lichfield Road, Barton Under Needwood, Burton On Trent, Staffordshire, DE13 8ED.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.5. Investments

Investments in subsidiary undertakings are stated at cost less any provision for impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

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Barton Fields Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Investment Property

	31 January 2026
	£
Fair Value
As at 1 February 2025	-
Additions	1,000,000

As at 31 January 2026	1,000,000

5. Investments

	Unlisted
	£
Cost
As at 1 February 2025	1,000

As at 31 January 2026	1,000

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	1,000

As at 1 February 2025	1,000

During the previous year, the company aquired its investment in Barton Fields (Patio & Garden Centre) Limited through a share for share exchange. The investment is stated at cost, being the nominal value of the shares issued as consideration.

The company holds the following investments in subsiduary undertakings:

Name of Subsidiary	Country of incorporation	Class of shares	Holding	Principal Activity
Barton Fields (Patio & Garden Centre) Limited	England & Wales	Ordinary	100%	Trading

6. Debtors

	31 January 2026	31 January 2025
	£	£
Due within one year
Amounts owed by subsidiaries	-	102,625

7. Creditors: Amounts Falling Due Within One Year

	31 January 2026	31 January 2025
	£	£
Corporation tax	10,131	-
Directors' loan accounts	450,000	-
Amounts owed to subsidiaries	233,755	-

	693,886	-

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Barton Fields Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Share Capital

	31 January 2026	31 January 2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Related Party Transactions

Barton Fields (Patio & Garden Centre) Limited

Barton Fields (Patio & Garden Centre) is a 100% owned subsidiary.

The subsidiary company Barton Fields (Patio & Garden Centre) Limited is owed £233,755 as at 31st January 2026. (2025 : Barton Fields (Patio & Garden Centre) Limited owed £102,625 to Barton Fields Holdings Limited)

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