REGISTERED NUMBER: 12157217 (England and Wales)

ROLAND BARTON TRANSPORT LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr O J Barton

Mr K A Barton

REGISTERED OFFICE:

Unit I

Lympne Industrial Estate

Hythe

Kent

CT21 4LR

REGISTERED NUMBER:

12157217 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Intangible assets

4

-

76,177

Tangible assets

5

455,268

402,399

455,268

478,576

CURRENT ASSETS

Debtors

6

622,904

499,198

Cash at bank and in hand

611,850

621,949

1,234,754

1,121,147

CREDITORS

Amounts falling due within one year

7

457,223

458,217

NET CURRENT ASSETS

777,531

662,930

TOTAL ASSETS LESS CURRENT LIABILITIES

1,232,799

1,141,506

CREDITORS

Amounts falling due after more than one year

8

535,066

585,604

NET ASSETS

697,733

555,902

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

697,633

555,802

SHAREHOLDERS' FUNDS

697,733

555,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2026 and were signed on its behalf by:

Mr O J Barton - Director

1.	STATUTORY INFORMATION

Roland Barton Transport Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

380,887

AMORTISATION

At 1 April 2025

304,710

Amortisation for year

76,177

At 31 March 2026

380,887

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

76,177

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

214,345

863,752

21,791

1,099,888

Additions

-

203,590

3,728

207,318

At 31 March 2026

214,345

1,067,342

25,519

1,307,206

DEPRECIATION

At 1 April 2025

156,865

522,347

18,277

697,489

Charge for year

14,370

136,249

3,830

154,449

At 31 March 2026

171,235

658,596

22,107

851,938

NET BOOK VALUE

At 31 March 2026

43,110

408,746

3,412

455,268

At 31 March 2025

57,480

341,405

3,514

402,399

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

377,068

DEPRECIATION

At 1 April 2025

141,308

Charge for year

58,940

At 31 March 2026

200,248

NET BOOK VALUE

At 31 March 2026

176,820

At 31 March 2025

235,760

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

617,904

499,198

Sundry debtors

5,000

-

622,904

499,198

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other loans

84,124

142,624

Hire purchase contracts

73,013

45,503

Trade creditors

100,122

120,648

Corporation Tax

86,670

70,626

Social security and other taxes

21,129

17,126

Net Wages

10,237

-

VAT

73,171

55,472

Sundry creditors

6,898

4,496

Accrued expenses

1,859

1,722

457,223

458,217

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

168,339

156,378

Directors' loan accounts

366,727

429,226

535,066

585,604

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary shares A

50

50

50

50

Ordinary shares B

50

50

50

100

100