J Barton Property Investment Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13429941

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		373		439
Investment Properties	5		445,000		445,000

			445,373		445,439
CURRENT ASSETS
Debtors	6	339		319
Cash at bank and in hand		7,909		3,434

		8,248		3,753
Creditors: Amounts Falling Due Within One Year	7	(302,663 )		(318,287 )

NET CURRENT ASSETS (LIABILITIES)			(294,415 )		(314,534 )

TOTAL ASSETS LESS CURRENT LIABILITIES			150,958		130,905

Creditors: Amounts Falling Due After More Than One Year	8		(100,000 )		(100,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(70 )		(83 )

NET ASSETS			50,888		30,822

CAPITAL AND RESERVES
Called up share capital	10		200		200
Profit and Loss Account			50,688		30,622

SHAREHOLDERS' FUNDS			50,888		30,822

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J Barton Property Investment Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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

Mr J Barton

Director

30th October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

J Barton Property Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13429941 . The registered office is 2 Feiashill Road, Trysull, Wolverhampton, WV5 7HN.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

As at 31 May 2026, the balance sheet reflects net current liabilities amounting to £294,415. However, included within creditors due within one year is an amount due to the director of £296,507. The director has given their assurance that they will not request repayment of this amount until all other creditors have been settled and as such considers the going concern basis of preparation appropriate.

2.2. Turnover

Turnover represents rental income receivable from the letting of the Company's investment properties. Rental income is recognised over the period to which it relates, in accordance with the terms of the relevant tenancy agreements.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

15% on reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually by the director 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.

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

...CONTINUED

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J Barton Property Investment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. Taxation - continued

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Average Number of Employees

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

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 June 2025	714

As at 31 May 2026	714

Depreciation
As at 1 June 2025	275
Provided during the period	66

As at 31 May 2026	341

Net Book Value
As at 31 May 2026	373

As at 1 June 2025	439

5. Investment Property

	2026
	£
Fair Value
As at 1 June 2025 and 31 May 2026	445,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	446,410	446,410

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J Barton Property Investment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	339	319

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	4,692	1,972
Accrued expenses	1,464	1,463
Director's loan account	296,507	314,852

	302,663	318,287

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	100,000	100,000

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	100,000		100,000

9. Secured Creditors

Of the creditors the following amounts are secured.

The bank loan is secured by a fixed and floating charge on the property at 1 Enfield Close, Birmingham B23 5SE.

	2026		2025
	£		£
Bank loans and overdrafts	100,000		100,000

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
200 Ordinary Shares of £ 1.00 each	200	200

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J Barton Property Investment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

11. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the year ended 31 May 2026:

	As at 1 June 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2026
	£	£	£	£	£
Mr John Barton	(314,852 )	20,000	(1,655 )	-	(296,507 )

No interest is charged on loans from directors. Amounts are repayable on demand.

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